Application of restrictions related to small forestland owner minimum option; rules. In any tax year that a tax credit allowed for use of the standard practice in lieu of the small forestland owner minimum option is not available to small forestland owners, State Board of Forestry rules must provide that restrictions on using the small forestland owner minimum option related to the horizontal feet limitation applicable to fifth field watersheds are not in effect. [2022 c.33 §16a]

ORS 527.739 — under Chapter 527.