This link; Oregon Department of Revenue OAR attempts to state literally that the minimum requirement to qualify as "Designated Forestland" is only 2 acres and nothing more. Once qualified by the county assessor a minimum of 2 acres or more in Eastern Oregon is assessed at a rate of $77.08 per acres regardless of where it is geographically located and is only a minimum of two acres for the length of time it takes to grow a tree from a seedling to maturity.
OAR
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