(1) Immediately following approval or disapproval of an application under ORS 358.490, the State Historic Preservation Officer shall notify the county assessor, the governing body and the applicant which shall in no event be later than September 15 of the tax year for which classification and special assessment are first desired. In no event later than September 15 of the year for which classification and special assessment are desired, the State Historic Preservation Officer shall cause a copy of the preservation plan approved under ORS 358.490 to be delivered or mailed to the county assessor and the governing body. An application not denied on or before September 15 shall be deemed approved, and the property that is the subject of the application shall be considered to be historic property that qualifies under ORS 358.480 to 358.545.
(2) If the State Historic Preservation Officer determines that the historic property qualifies under ORS 358.480 to 358.545, the State Historic Preservation Officer shall certify that fact in writing and shall file a copy of the certificate with the county assessor and the governing body. The certificate shall state the facts upon which the approval was based and list any condition on which approval is based. The county assessor, as to any historic property, shall assess on the basis provided in ORS 358.505, and each year the historic property is classified and so assessed shall also enter on the assessment and tax roll that the property is being specially assessed as historic property and is subject to potential additional taxes as provided in ORS 358.525 by adding the notation “historic property (potential additional tax).”
(3) If the State Historic Preservation Officer determines that the property does not qualify for classification and assessment under ORS 358.480 to 358.545, the State Historic Preservation Officer shall give written notice of the denial to the applicant. The notice shall state the reasons for the denial.
(4)(a) Any owner, governing body or county assessor affected by a determination of the State Historic Preservation Officer made under ORS 358.480 to 358.545 may request a contested case hearing according to the provisions of ORS chapter 183.
(b) After a contested case hearing has been held, the administrative law judge shall present the proposed order to the Historic Assessment Review Committee. The review committee shall determine the final order in the case. [1975 c.514 §5; 1983 c.720 §5; 1995 c.5 §8; 1995 c.693 §5; 1997 c.541 §428; 2001 c.540 §6; 2003 c.75 §87]Section: Previous 358.440 358.475 358.480 358.482 358.485 358.487 358.490 358.495 358.499 358.502 358.504 358.505 358.506 358.507 358.508 Next
Last modified: August 7, 2008