Oregon Statutes - Chapter 308A - Land Special Assessments

308A.050 Legislative intent.
The Legislative Assembly recognizes that agriculture and related land uses contribute significantly to Oregon�s character and economy. The Legislative Assembly finds that providing the means...
308A.053 Definitions for ORS 308A.050 to 308A.128.
As used in ORS 308A.050 to 308A.128: (1) �Exclusive farm use zone� means a zoning district established by a county or a city under the...
308A.056 Definition of �farm use.�
(1) As used in ORS 308A.050 to 308A.128, �farm use� means the current employment of land for the primary purpose of obtaining a profit in...
308A.059 Farm use definition; rules.
(1) The Department of Revenue shall provide by rule for a more detailed definition of farm use, consistent with the general definition in ORS 308A.056,...
308A.062 Qualification of exclusive farm use zone farmland.
(1) Any land that is within an exclusive farm use zone and that is used exclusively for farm use shall qualify for farm use special...
308A.068 Qualification of nonexclusive farm use zone farmland.
(1) Any land that is not within an exclusive farm use zone but that is being used, and has been used for the preceding two...
308A.071 Income requirements for nonexclusive farm use zone farmland.
(1) For purposes of ORS 308A.050 to 308A.128, farmland or a farm parcel that is not within an area zoned for exclusive farm use is...
308A.074 Wasteland qualifications; annual application.
(1) Wasteland, dry or covered with water, neither economically tillable nor grazeable, lying in or adjacent to and in common ownership with nonexclusive farm use...
308A.077 Application to qualify nonexclusive farm use zone farmland.
(1) Any owner of nonexclusive farm use zone farmland entitled to special assessment under ORS 308A.068 must, to secure the assessment, make application therefor to...
308A.080 Acquired land qualifications.
(1) Acquired land shall qualify for farm use special assessment if: (a) The acquired land: (A) Is not in an exclusive farm use zone; (B)...
308A.083 Effect of qualification generally.
In the case of exclusive farm use zone farmland that qualifies for special assessment under ORS 308A.062 or nonexclusive farm use zone farmland that qualifies...
308A.086 Requalification generally.
(1) Any land that has been disqualified from farm use special assessment under ORS 308A.050 to 308A.128 may requalify for special assessment under ORS 308A.050...
308A.089 Requalification of disqualified nonexclusive farm use zone farmland; fee.
(1) Notwithstanding ORS 308A.724, land that was nonexclusive farm use zone farmland and that has been disqualified by the county assessor from farm use special...
308A.092 Establishing value for farm use; procedure.
(1) This section and ORS 308A.095 set forth the procedures by which the values for farm use are established for both: (a) Exclusive farm use...
308A.101 Department of Revenue declaratory rulings; judicial review.
Any group or organization representing owners of farm properties may petition the Department of Revenue under ORS 305.105 for a declaratory ruling with respect to...
308A.104 Construction of provisions governing value for farm use.
ORS 308A.092 and 308A.095 shall be construed liberally to effectuate their intended purpose. However, except as expressly provided and to the extent necessary to carry...
308A.107 Value for farm use; maximum assessed value and assessed value of farmland.
(1) The value for farm use, maximum assessed value and assessed value shall be determined under this section for both: (a) Exclusive farm use zone...
308A.110 Real property improvements and machinery not subject to farm use assessment.
Except for property that is exempt or specially assessed under other provisions of law, real property improvements and machinery or other personal property on, attached...
308A.113 Disqualification of exclusive farm use zone farmland.
(1) Land within an exclusive farm use zone shall be disqualified from special assessment under ORS 308A.062 by: (a) Removal of the special assessment by...
308A.116 Disqualification of nonexclusive farm use zone farmland.
(1) Nonexclusive farm use zone farmland qualified for special assessment under ORS 308A.068 shall be disqualified from such special assessment upon: (a) Notification by the...
308A.119 Abatement; termination of abatement.
(1) If on January 1 of any year any farmland assessed under ORS 308A.068 has become disqualified for farm use special assessment because of any...
308A.122 Effect of requalification on abated taxes.
If during the period specified in ORS 308A.119, the farmland again meets the gross income or other requirements of ORS 308A.071, the owner may apply...
308A.125 Historic cemeteries within exclusive farm use zones; partition; effect of disqualification.
Any land that has received special assessment as exclusive farm use zone farmland, has been used as a cemetery at any time between 1810 to...
308A.128 Certain district assessments inapplicable to exclusive farm use zone farmland.
(1) Except as otherwise provided in subsection (2) of this section, the assessments and levies of the following taxing units and special districts shall not...
308A.250 Definitions for ORS 308A.250 to 308A.259.
As used in ORS 308A.250 to 308A.259: (1) �Exclusive farm use zone� has the meaning given that term in ORS 308A.053. (2) �Forestland� means forestland...
308A.253 Qualification of homesites.
(1) Land under a dwelling that is used in conjunction with the activities customarily carried on in the management and operation of forestland held or...
308A.256 Maximum assessed value and assessed value of homesites.
(1) The maximum assessed value and assessed value of a homesite shall be determined as provided in this section. (2) A homesite shall have an...
308A.259 Disqualification of homesite.
(1) A homesite shall be disqualified from assessment under ORS 308A.256 and shall be assessed at the assessed value under ORS 308.146 if the dwelling:...
308A.300 Definitions for ORS 308A.300 to 308A.330.
As used in ORS 308A.300 to 308A.330, unless a different meaning is required by the context: (1) �Open space land� means: (a) Any land area...
308A.303 Policy.
The legislature hereby declares that it is in the best interest of the state to maintain, preserve, conserve and otherwise continue in existence adequate open...
308A.306 Application for open space use assessment; contents of application; filing; reapplication.
An owner of land desiring current open space use assessment under ORS 308A.300 to 308A.330 shall make application to the county assessor upon forms prepared...
308A.309 Submission of application for approval of local granting authority; grounds for denial; approval; application withdrawal.
(1) Within 10 days of filing in the office of the assessor, the assessor shall refer each application for classification to the planning commission, if...
308A.312 Notice to assessor of approval or denial; recording approval; assessor to record potential additional taxes on tax roll; appeal from denial.
(1) The granting authority shall immediately notify the county assessor and the applicant of its approval or disapproval which shall in no event be later...
308A.315 Determination of maximum assessed value and assessed value of open space lands; rules.
(1) The maximum assessed value and assessed value of land classified as open space land under ORS 308A.300 to 308A.330 shall be determined as provided...
308A.318 Change in use of open space land; notice to assessor; withdrawal from classification; collection of additional taxes; exception.
(1) When land has once been classified under ORS 308A.300 to 308A.330, it shall remain under such classification and it shall not be applied to...
308A.321 Withdrawal by assessor when use changed; notice; imposition of additional taxes; interest; penalty; exception.
(1) When land which has been classified and assessed under ORS 308A.300 to 308A.330 as open space land is applied to some use other than...
308A.324 Prepayment of additional taxes; extending taxes on tax roll; collection; distribution.
(1) The amount determined to be due under ORS 308A.318 or 308A.321 may be paid to the tax collector prior to the completion of the...
308A.327 Reports from owner to assessor; effect of failure to make report upon request.
The assessor shall at all times be authorized to demand and receive reports by registered or certified mail from owners of land classified under ORS...
308A.330 Rules.
The Department of Revenue of the State of Oregon shall make such rules and regulations consistent with ORS 308A.300 to 308A.330 as shall be necessary...
308A.350 Definitions for ORS 308A.350 to 308A.383.
As used in ORS 308A.350 to 308A.383: (1) �Owner� means the party or parties having the fee interest in land, except that where land is...
308A.353 Policy.
The Legislative Assembly declares that it is in the best interest of the state to maintain, preserve, conserve and rehabilitate riparian lands to assure the...
308A.356 Application for exemption as riparian land; contents; notice after sale or transfer.
An owner of land desiring designation and exemption of that land from ad valorem taxation as riparian land under ORS 308A.350 to 308A.383 shall make...
308A.359 Standards and criteria for exemption; determination; exemption limited to certain lands; application withdrawal.
(1) The State Department of Fish and Wildlife shall develop standards and criteria for the designation of land as riparian. Upon the receipt of an...
308A.362 Approval or disapproval of application; limitation on approval; order; notice; exemption; potential additional taxes.
(1) The State Department of Fish and Wildlife shall immediately notify the county assessor and the applicant of its approval or disapproval of an application...
308A.365 Duration of exemption; change in use; withdrawal at request of owner.
(1) When land has once been designated as riparian under ORS 308A.350 to 308A.383, it shall remain under that designation and it shall not be...
308A.368 Additional taxes upon withdrawal from riparian land designation; computation.
(1) When land that has been designated as exempt from taxation under ORS 308A.350 to 308A.383 as riparian is applied to some use other than...
308A.371 Additional taxes; payment; collection.
(1) The amount determined to be due under ORS 308A.368 may be paid to the tax collector prior to the completion of the next general...
308A.374 Reports from owners; request after exemption granted for determination of continued qualification.
(1) The assessor shall at all times be authorized to demand and receive reports by registered or certified mail from owners of land designated as...
308A.377 Abatement of additional tax when farm, forest or open space land designated riparian.
(1) Land may be designated as riparian upon application and approval of the application under ORS 308A.356 and 308A.359 if the land is being assessed...
308A.380 Limitation on amount of land that may be exempt as riparian land.
(1)(a) For the tax years beginning prior to July 1, 2004, the department may approve for designation as riparian land not more than 200 miles...
308A.383 Rules.
The Department of Revenue and the State Department of Fish and Wildlife shall make such rules consistent with ORS 308A.350 to 308A.383 as may be...
308A.400 Findings.
(1) The Legislative Assembly finds that the State of Oregon has a rich diversity of plants, animals and other natural resources on private lands. Conservation...
308A.403 Policy.
(1) The Legislative Assembly declares that the protection and preservation of the wildlife resources of this state ought to be encouraged by recognizing wildlife habitat...
308A.406 Definitions for ORS 308A.403 to 308A.430.
As used in ORS 308A.403 to 308A.430: (1) �Cooperating agency� means the State Department of Fish and Wildlife, the United States Fish and Wildlife Service,...
308A.409 Wildlife habitat conservation and management plans; rules.
(1)(a) The State Fish and Wildlife Commission shall adopt rules specifying the form and content of a wildlife habitat conservation and management plan that is...
308A.412 Plan submission and review; limitation on approval; rules.
(1) An owner of land described in ORS 308A.415 who seeks special assessment under ORS 308A.403 to 308A.430 shall first submit a proposed wildlife habitat...
308A.415 Designation by State Fish and Wildlife Commission of land eligible for wildlife habitat special assessment.
(1) At the request of the governing body of a county, the State Fish and Wildlife Commission may designate the following land in unincorporated areas...
308A.418 Removal of designation upon request of city or county; requirements.
(1) The governing body of the city or county that requested designation under ORS 308A.415 may request that the State Fish and Wildlife Commission remove...
308A.421 Effect of designation or removal for property tax purposes.
A determination by the State Fish and Wildlife Commission to designate land as eligible for wildlife habitat special assessment under ORS 308A.415 or to remove...
308A.424 Application for special assessment; approval.
(1) When a wildlife habitat conservation and management plan is approved by the State Department of Fish and Wildlife and is being implemented, the owner...
308A.427 Valuation.
(1) The county assessor shall value land for wildlife habitat special assessment in accordance with this section. (a) For property that was specially assessed during...
308A.430 Disqualification from special assessment.
(1) Land subject to a wildlife habitat conservation and management plan shall be inspected by the State Department of Fish and Wildlife periodically to ensure...
308A.450 Definitions.
As used in ORS 308A.450 to 308A.465: (1) �Conservation easement� has the meaning given that term in ORS 271.715. (2) �Holder� has the meaning given...
308A.453 Requirements.
(1) Land subject to a conservation easement that is held by one or more holders and that is managed in compliance with the terms of...
308A.456 Application for conservation easement special assessment; contents; application fee.
(1) Upon satisfying the requirements of ORS 308A.453, the owner of land subject to a conservation easement may apply to the county assessor to receive...
308A.459 Valuation.
(1) The county assessor shall value land for conservation easement special assessment in accordance with this section. (2) For property that was specially assessed during...
308A.462 Dwellings.
Subject to the terms of the applicable conservation easement, new and existing dwellings may be allowed on a lot or parcel subject to conservation easement...
308A.465 Inspection by holder; disqualification; notice; requalification.
(1) Land that is receiving conservation easement special assessment shall be inspected by a holder periodically to ensure that: (a) The land is managed in...
308A.700 Definitions for ORS 308A.700 to 308A.733.
As used in ORS 308A.700 to 308A.733: (1) �Disqualification� includes the removal of forestland designation under ORS 321.359, 321.712, 321.716 or 321.842. (2) �Urban growth...
308A.703 Additional taxes upon disqualification.
(1) This section applies to land upon the land�s disqualification from special assessment under any of the following sections: (a) Exclusive farm use zone farmland...
308A.706 Circumstances when additional taxes are deferred; potential additional tax liability.
(1) Notwithstanding that land may have been disqualified from special assessment, the additional taxes described under ORS 308A.703 shall not be imposed and shall remain...
308A.707 Additional taxes when land disqualified from small tract forestland assessment.
(1) Notwithstanding ORS 308A.706, additional taxes shall be imposed on land that is disqualified from small tract forestland assessment under ORS 321.712 or 321.716. If...
308A.709 Circumstances when additional taxes are not imposed.
Notwithstanding that land may have been disqualified from special assessment, no additional taxes may be imposed under ORS 308A.703 if, as of the date the...
308A.712 Determining amount of deferred additional taxes and period for which additional taxes are due.
(1) If the disqualification of land from special assessment results in the deferral of additional taxes under ORS 308A.706: (a) The amount of deferred additional...
308A.715 Imposition of deferred additional taxes upon request of owner.
(1) Notwithstanding that additional taxes otherwise due under ORS 308A.703 are deferred under ORS 308A.706, the additional taxes may be imposed at any time after...
308A.718 Assessor to send notice upon disqualification or forestland change in use; deadline; appeal; change in special assessment explanation.
(1) The county assessor shall send notice as provided in this section if land is disqualified under any of the following special assessment programs: (a)...
308A.721 [1999 c.314 §40; repealed by 2003 c.454 §81 and 2003 c.621 §49]
308A.724 Application for change of special assessment following disqualification; time for meeting farm use income requirements; application due dates; limitation on special assessments for disqualified wildlife habitat and conservation easement land.
(1)(a) In order for additional taxes imposed under ORS 308A.703 to be deferred under ORS 308A.706 (1)(d) (relating to change in special assessment), the owner...
308A.727 Change to open space use; additional taxes upon withdrawal; notification upon application.
(1) Land specially assessed under any of the special assessment laws listed in ORS 308A.706 (1)(d) shall be changed to open space use special assessment...
308A.730 Application for special assessment following acquisition of land through government exchange; amount of additional taxes following disqualification.
(1) If land specially valued under ORS 308A.062, 308A.068, 321.257 to 321.390, 321.700 to 321.754 or 321.805 to 321.855 is acquired by a governmental agency...
308A.733 Withdrawal of change of special assessment application.
(1) Where any property has been granted special assessment for the purposes of property taxation under any of the special assessment laws listed in subsection...
308A.740 Legislative findings and declarations.
(1) The Legislative Assembly finds that it is in the interests of the people of this state that certain private lands be managed in a...
308A.743 Disqualification limited when land subject to conservation and management plan, conservation easement or deed restriction; procedural requirements.
(1) Land that is specially assessed under ORS 308A.050 to 308A.128, 308A.300 to 308A.330, 308A.403 to 308A.430, 308A.450 to 308A.465, 321.257 to 321.390, 321.700 to...

Last modified: August 7, 2008