Or. Admin. R. 150-315-0016 - Change of Ownership

150-315-0016 - Change of Ownership
150-315-0014 - Procedure for Claiming the Reforestation Credit150-315-0018 - Reforestation Credit: Reasons Beyond the Taxpayer’s Control

150-315-0016
Change of Ownership

If there is a change of ownership between when the project is completed and when the forest is established, only the initial owner (investor) will qualify for the total credit. If the forest is not established, the initial owner must repay the initial credit. The new owner does not qualify for any credit for the project the initial owner started.

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