State Codes and Statutes

Statutes > Oregon > Vol8 > 308a

Chapter 308A — LandSpecial Assessments

 

2009 EDITION

 

 

LANDSPECIAL ASSESSMENTS

 

REVENUEAND TAXATION

 

FARMUSE SPECIAL ASSESSMENT

 

(Policy)

 

308A.050  Legislativeintent

 

(Qualificationfor Farm Use Special Assessment)

 

308A.053  Definitionsfor ORS 308A.050 to 308A.128

 

308A.056  Definitionof “farm use”

 

308A.059  Farmuse definition; rules

 

308A.062  Qualificationof exclusive farm use zone farmland

 

308A.065  Countycounsel review of exclusive farm use zoning ordinances; notice upondetermination of unqualified land; assessment pending zone requalification

 

308A.068  Qualificationof nonexclusive farm use zone farmland

 

308A.071  Incomerequirements for nonexclusive farm use zone farmland

 

308A.074  Wastelandqualifications; annual application

 

308A.077  Applicationto qualify nonexclusive farm use zone farmland

 

308A.080  Acquiredland qualifications

 

308A.083  Effectof qualification generally

 

308A.086  Requalificationgenerally

 

308A.089  Requalificationof disqualified nonexclusive farm use zone farmland; fee

 

308A.091  Rulesfor farm use special assessment pursuant to remediation plan; fee; limitation

 

(Valuation)

 

308A.092  Establishingvalue for farm use; procedure

 

308A.095  Countyboard of review to advise assessor on income-approach factors

 

308A.098  Countyboard of property tax appeals use of assessor’s data

 

308A.101  Departmentof Revenue declaratory rulings; judicial review

 

308A.104  Constructionof provisions governing value for farm use

 

308A.107  Valuefor farm use; maximum assessed value and assessed value of farmland

 

308A.110  Realproperty improvements and machinery not subject to farm use special assessment

 

(Disqualification)

 

308A.113  Disqualificationof exclusive farm use zone farmland; reversal for remediation plan

 

308A.116  Disqualificationof nonexclusive farm use zone farmland; reversal for remediation plan

 

308A.119  Abatement;termination of abatement

 

308A.122  Effectof requalification on abated taxes

 

308A.125  Historiccemeteries within exclusive farm use zones; partition; effect of disqualification

 

308A.128  Certaindistrict assessments inapplicable to exclusive farm use zone farmland

 

FARMAND FOREST HOMESITES

 

308A.250  Definitionsfor ORS 308A.250 to 308A.259

 

308A.253  Qualificationof homesites

 

308A.256  Maximumassessed value and assessed value of homesites

 

308A.259  Disqualificationof homesite

 

OPENSPACE LANDS

 

308A.300  Definitionsfor ORS 308A.300 to 308A.330

 

308A.303  Policy

 

308A.306  Applicationfor open space use assessment; contents of application; filing; reapplication

 

308A.309  Submissionof application for approval of local granting authority; grounds for denial;approval; application withdrawal

 

308A.312  Noticeto assessor of approval or denial; recording approval; assessor to recordpotential additional taxes on tax roll; appeal from denial

 

308A.315  Determinationof maximum assessed value and assessed value of open space lands; rules

 

308A.318  Changein use of open space land; notice to assessor; withdrawal from classification;collection of additional taxes; exception

 

308A.321  Withdrawalby assessor when use changed; notice; imposition of additional taxes; interest;penalty; exception

 

308A.324  Prepaymentof additional taxes; extending taxes on tax roll; collection; distribution

 

308A.327  Reportsfrom owner to assessor; effect of failure to make report upon request

 

308A.330  Rules

 

RIPARIANHABITAT EXEMPTION

 

308A.350  Definitionsfor ORS 308A.350 to 308A.383

 

308A.353  Policy

 

308A.356  Applicationfor exemption as riparian land; contents; notice after sale or transfer

 

308A.359  Standardsand criteria for exemption; determination; exemption limited to certain lands;application withdrawal

 

308A.360  Cityand county authorization required for exemption of riparian land within cityand urban growth boundary

 

308A.362  Approvalor disapproval of application; limitation on approval; order; notice;exemption; potential additional taxes

 

308A.365  Durationof exemption; change in use; withdrawal at request of owner

 

308A.368  Additionaltaxes upon withdrawal from riparian land designation; computation

 

308A.371  Additionaltaxes; payment; collection

 

308A.374  Reportsfrom owners; request after exemption granted for determination of continuedqualification

 

308A.377  Abatementof additional tax when farm, forest or open space land designated riparian

 

308A.380  Limitationon amount of land that may be exempt as riparian land

 

308A.383  Rules

 

WILDLIFEHABITAT SPECIAL ASSESSMENT

 

308A.400  Findings

 

308A.403  Policy

 

308A.406  Definitionsfor ORS 308A.403 to 308A.430

 

308A.409  Wildlifehabitat conservation and management plans; rules

 

308A.412  Plansubmission and review; limitation on approval; rules

 

308A.415  Designationby State Fish and Wildlife Commission of land eligible for wildlife habitatspecial assessment

 

308A.418  Removalof designation upon request of city or county; requirements

 

308A.421  Effectof designation or removal for property tax purposes

 

308A.424  Applicationfor special assessment; approval

 

308A.427  Valuation

 

308A.430  Disqualificationfrom special assessment

 

CONSERVATIONEASEMENT

 

308A.450  Definitions

 

308A.453  Requirements

 

308A.456  Applicationfor conservation easement special assessment; contents; application fee

 

308A.459  Valuation

 

308A.462  Dwellings

 

308A.465  Inspectionby holder; disqualification; notice; requalification

 

ADDITIONALTAXES, PROCEDURES APPLICABLE TO CERTAIN LAND SPECIAL ASSESSMENT PROGRAMS

 

(AdditionalTaxes)

 

308A.700  Definitionsfor ORS 308A.700 to 308A.733

 

308A.703  Additionaltaxes upon disqualification

 

308A.706  Circumstanceswhen additional taxes are deferred; potential additional tax liability

 

308A.707  Additionaltaxes when land disqualified from small tract forestland assessment

 

308A.709  Circumstanceswhen additional taxes are not imposed

 

308A.712  Determiningamount of deferred additional taxes and period for which additional taxes aredue

 

308A.715  Impositionof deferred additional taxes upon request of owner

 

(DisqualificationNotification Procedures)

 

308A.718  Assessorto send notice upon disqualification or forestland change in use; deadline;appeal; change in special assessment explanation; remediation plan notification

 

(Changeof Special Assessment)

 

308A.724  Applicationfor change of special assessment following disqualification; time for meetingfarm use income requirements; application due dates; limitation on specialassessments for disqualified wildlife habitat and conservation easement land

 

308A.727  Changeto open space use; additional taxes upon withdrawal; notification uponapplication

 

308A.730  Applicationfor special assessment following acquisition of land through governmentexchange; amount of additional taxes following disqualification

State Codes and Statutes

Statutes > Oregon > Vol8 > 308a

Chapter 308A — LandSpecial Assessments

 

2009 EDITION

 

 

LANDSPECIAL ASSESSMENTS

 

REVENUEAND TAXATION

 

FARMUSE SPECIAL ASSESSMENT

 

(Policy)

 

308A.050  Legislativeintent

 

(Qualificationfor Farm Use Special Assessment)

 

308A.053  Definitionsfor ORS 308A.050 to 308A.128

 

308A.056  Definitionof “farm use”

 

308A.059  Farmuse definition; rules

 

308A.062  Qualificationof exclusive farm use zone farmland

 

308A.065  Countycounsel review of exclusive farm use zoning ordinances; notice upondetermination of unqualified land; assessment pending zone requalification

 

308A.068  Qualificationof nonexclusive farm use zone farmland

 

308A.071  Incomerequirements for nonexclusive farm use zone farmland

 

308A.074  Wastelandqualifications; annual application

 

308A.077  Applicationto qualify nonexclusive farm use zone farmland

 

308A.080  Acquiredland qualifications

 

308A.083  Effectof qualification generally

 

308A.086  Requalificationgenerally

 

308A.089  Requalificationof disqualified nonexclusive farm use zone farmland; fee

 

308A.091  Rulesfor farm use special assessment pursuant to remediation plan; fee; limitation

 

(Valuation)

 

308A.092  Establishingvalue for farm use; procedure

 

308A.095  Countyboard of review to advise assessor on income-approach factors

 

308A.098  Countyboard of property tax appeals use of assessor’s data

 

308A.101  Departmentof Revenue declaratory rulings; judicial review

 

308A.104  Constructionof provisions governing value for farm use

 

308A.107  Valuefor farm use; maximum assessed value and assessed value of farmland

 

308A.110  Realproperty improvements and machinery not subject to farm use special assessment

 

(Disqualification)

 

308A.113  Disqualificationof exclusive farm use zone farmland; reversal for remediation plan

 

308A.116  Disqualificationof nonexclusive farm use zone farmland; reversal for remediation plan

 

308A.119  Abatement;termination of abatement

 

308A.122  Effectof requalification on abated taxes

 

308A.125  Historiccemeteries within exclusive farm use zones; partition; effect of disqualification

 

308A.128  Certaindistrict assessments inapplicable to exclusive farm use zone farmland

 

FARMAND FOREST HOMESITES

 

308A.250  Definitionsfor ORS 308A.250 to 308A.259

 

308A.253  Qualificationof homesites

 

308A.256  Maximumassessed value and assessed value of homesites

 

308A.259  Disqualificationof homesite

 

OPENSPACE LANDS

 

308A.300  Definitionsfor ORS 308A.300 to 308A.330

 

308A.303  Policy

 

308A.306  Applicationfor open space use assessment; contents of application; filing; reapplication

 

308A.309  Submissionof application for approval of local granting authority; grounds for denial;approval; application withdrawal

 

308A.312  Noticeto assessor of approval or denial; recording approval; assessor to recordpotential additional taxes on tax roll; appeal from denial

 

308A.315  Determinationof maximum assessed value and assessed value of open space lands; rules

 

308A.318  Changein use of open space land; notice to assessor; withdrawal from classification;collection of additional taxes; exception

 

308A.321  Withdrawalby assessor when use changed; notice; imposition of additional taxes; interest;penalty; exception

 

308A.324  Prepaymentof additional taxes; extending taxes on tax roll; collection; distribution

 

308A.327  Reportsfrom owner to assessor; effect of failure to make report upon request

 

308A.330  Rules

 

RIPARIANHABITAT EXEMPTION

 

308A.350  Definitionsfor ORS 308A.350 to 308A.383

 

308A.353  Policy

 

308A.356  Applicationfor exemption as riparian land; contents; notice after sale or transfer

 

308A.359  Standardsand criteria for exemption; determination; exemption limited to certain lands;application withdrawal

 

308A.360  Cityand county authorization required for exemption of riparian land within cityand urban growth boundary

 

308A.362  Approvalor disapproval of application; limitation on approval; order; notice;exemption; potential additional taxes

 

308A.365  Durationof exemption; change in use; withdrawal at request of owner

 

308A.368  Additionaltaxes upon withdrawal from riparian land designation; computation

 

308A.371  Additionaltaxes; payment; collection

 

308A.374  Reportsfrom owners; request after exemption granted for determination of continuedqualification

 

308A.377  Abatementof additional tax when farm, forest or open space land designated riparian

 

308A.380  Limitationon amount of land that may be exempt as riparian land

 

308A.383  Rules

 

WILDLIFEHABITAT SPECIAL ASSESSMENT

 

308A.400  Findings

 

308A.403  Policy

 

308A.406  Definitionsfor ORS 308A.403 to 308A.430

 

308A.409  Wildlifehabitat conservation and management plans; rules

 

308A.412  Plansubmission and review; limitation on approval; rules

 

308A.415  Designationby State Fish and Wildlife Commission of land eligible for wildlife habitatspecial assessment

 

308A.418  Removalof designation upon request of city or county; requirements

 

308A.421  Effectof designation or removal for property tax purposes

 

308A.424  Applicationfor special assessment; approval

 

308A.427  Valuation

 

308A.430  Disqualificationfrom special assessment

 

CONSERVATIONEASEMENT

 

308A.450  Definitions

 

308A.453  Requirements

 

308A.456  Applicationfor conservation easement special assessment; contents; application fee

 

308A.459  Valuation

 

308A.462  Dwellings

 

308A.465  Inspectionby holder; disqualification; notice; requalification

 

ADDITIONALTAXES, PROCEDURES APPLICABLE TO CERTAIN LAND SPECIAL ASSESSMENT PROGRAMS

 

(AdditionalTaxes)

 

308A.700  Definitionsfor ORS 308A.700 to 308A.733

 

308A.703  Additionaltaxes upon disqualification

 

308A.706  Circumstanceswhen additional taxes are deferred; potential additional tax liability

 

308A.707  Additionaltaxes when land disqualified from small tract forestland assessment

 

308A.709  Circumstanceswhen additional taxes are not imposed

 

308A.712  Determiningamount of deferred additional taxes and period for which additional taxes aredue

 

308A.715  Impositionof deferred additional taxes upon request of owner

 

(DisqualificationNotification Procedures)

 

308A.718  Assessorto send notice upon disqualification or forestland change in use; deadline;appeal; change in special assessment explanation; remediation plan notification

 

(Changeof Special Assessment)

 

308A.724  Applicationfor change of special assessment following disqualification; time for meetingfarm use income requirements; application due dates; limitation on specialassessments for disqualified wildlife habitat and conservation easement land

 

308A.727  Changeto open space use; additional taxes upon withdrawal; notification uponapplication

 

308A.730  Applicationfor special assessment following acquisition of land through governmentexchange; amount of additional taxes following disqualification

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State Codes and Statutes

Statutes > Oregon > Vol8 > 308a

Chapter 308A — LandSpecial Assessments

 

2009 EDITION

 

 

LANDSPECIAL ASSESSMENTS

 

REVENUEAND TAXATION

 

FARMUSE SPECIAL ASSESSMENT

 

(Policy)

 

308A.050  Legislativeintent

 

(Qualificationfor Farm Use Special Assessment)

 

308A.053  Definitionsfor ORS 308A.050 to 308A.128

 

308A.056  Definitionof “farm use”

 

308A.059  Farmuse definition; rules

 

308A.062  Qualificationof exclusive farm use zone farmland

 

308A.065  Countycounsel review of exclusive farm use zoning ordinances; notice upondetermination of unqualified land; assessment pending zone requalification

 

308A.068  Qualificationof nonexclusive farm use zone farmland

 

308A.071  Incomerequirements for nonexclusive farm use zone farmland

 

308A.074  Wastelandqualifications; annual application

 

308A.077  Applicationto qualify nonexclusive farm use zone farmland

 

308A.080  Acquiredland qualifications

 

308A.083  Effectof qualification generally

 

308A.086  Requalificationgenerally

 

308A.089  Requalificationof disqualified nonexclusive farm use zone farmland; fee

 

308A.091  Rulesfor farm use special assessment pursuant to remediation plan; fee; limitation

 

(Valuation)

 

308A.092  Establishingvalue for farm use; procedure

 

308A.095  Countyboard of review to advise assessor on income-approach factors

 

308A.098  Countyboard of property tax appeals use of assessor’s data

 

308A.101  Departmentof Revenue declaratory rulings; judicial review

 

308A.104  Constructionof provisions governing value for farm use

 

308A.107  Valuefor farm use; maximum assessed value and assessed value of farmland

 

308A.110  Realproperty improvements and machinery not subject to farm use special assessment

 

(Disqualification)

 

308A.113  Disqualificationof exclusive farm use zone farmland; reversal for remediation plan

 

308A.116  Disqualificationof nonexclusive farm use zone farmland; reversal for remediation plan

 

308A.119  Abatement;termination of abatement

 

308A.122  Effectof requalification on abated taxes

 

308A.125  Historiccemeteries within exclusive farm use zones; partition; effect of disqualification

 

308A.128  Certaindistrict assessments inapplicable to exclusive farm use zone farmland

 

FARMAND FOREST HOMESITES

 

308A.250  Definitionsfor ORS 308A.250 to 308A.259

 

308A.253  Qualificationof homesites

 

308A.256  Maximumassessed value and assessed value of homesites

 

308A.259  Disqualificationof homesite

 

OPENSPACE LANDS

 

308A.300  Definitionsfor ORS 308A.300 to 308A.330

 

308A.303  Policy

 

308A.306  Applicationfor open space use assessment; contents of application; filing; reapplication

 

308A.309  Submissionof application for approval of local granting authority; grounds for denial;approval; application withdrawal

 

308A.312  Noticeto assessor of approval or denial; recording approval; assessor to recordpotential additional taxes on tax roll; appeal from denial

 

308A.315  Determinationof maximum assessed value and assessed value of open space lands; rules

 

308A.318  Changein use of open space land; notice to assessor; withdrawal from classification;collection of additional taxes; exception

 

308A.321  Withdrawalby assessor when use changed; notice; imposition of additional taxes; interest;penalty; exception

 

308A.324  Prepaymentof additional taxes; extending taxes on tax roll; collection; distribution

 

308A.327  Reportsfrom owner to assessor; effect of failure to make report upon request

 

308A.330  Rules

 

RIPARIANHABITAT EXEMPTION

 

308A.350  Definitionsfor ORS 308A.350 to 308A.383

 

308A.353  Policy

 

308A.356  Applicationfor exemption as riparian land; contents; notice after sale or transfer

 

308A.359  Standardsand criteria for exemption; determination; exemption limited to certain lands;application withdrawal

 

308A.360  Cityand county authorization required for exemption of riparian land within cityand urban growth boundary

 

308A.362  Approvalor disapproval of application; limitation on approval; order; notice;exemption; potential additional taxes

 

308A.365  Durationof exemption; change in use; withdrawal at request of owner

 

308A.368  Additionaltaxes upon withdrawal from riparian land designation; computation

 

308A.371  Additionaltaxes; payment; collection

 

308A.374  Reportsfrom owners; request after exemption granted for determination of continuedqualification

 

308A.377  Abatementof additional tax when farm, forest or open space land designated riparian

 

308A.380  Limitationon amount of land that may be exempt as riparian land

 

308A.383  Rules

 

WILDLIFEHABITAT SPECIAL ASSESSMENT

 

308A.400  Findings

 

308A.403  Policy

 

308A.406  Definitionsfor ORS 308A.403 to 308A.430

 

308A.409  Wildlifehabitat conservation and management plans; rules

 

308A.412  Plansubmission and review; limitation on approval; rules

 

308A.415  Designationby State Fish and Wildlife Commission of land eligible for wildlife habitatspecial assessment

 

308A.418  Removalof designation upon request of city or county; requirements

 

308A.421  Effectof designation or removal for property tax purposes

 

308A.424  Applicationfor special assessment; approval

 

308A.427  Valuation

 

308A.430  Disqualificationfrom special assessment

 

CONSERVATIONEASEMENT

 

308A.450  Definitions

 

308A.453  Requirements

 

308A.456  Applicationfor conservation easement special assessment; contents; application fee

 

308A.459  Valuation

 

308A.462  Dwellings

 

308A.465  Inspectionby holder; disqualification; notice; requalification

 

ADDITIONALTAXES, PROCEDURES APPLICABLE TO CERTAIN LAND SPECIAL ASSESSMENT PROGRAMS

 

(AdditionalTaxes)

 

308A.700  Definitionsfor ORS 308A.700 to 308A.733

 

308A.703  Additionaltaxes upon disqualification

 

308A.706  Circumstanceswhen additional taxes are deferred; potential additional tax liability

 

308A.707  Additionaltaxes when land disqualified from small tract forestland assessment

 

308A.709  Circumstanceswhen additional taxes are not imposed

 

308A.712  Determiningamount of deferred additional taxes and period for which additional taxes aredue

 

308A.715  Impositionof deferred additional taxes upon request of owner

 

(DisqualificationNotification Procedures)

 

308A.718  Assessorto send notice upon disqualification or forestland change in use; deadline;appeal; change in special assessment explanation; remediation plan notification

 

(Changeof Special Assessment)

 

308A.724  Applicationfor change of special assessment following disqualification; time for meetingfarm use income requirements; application due dates; limitation on specialassessments for disqualified wildlife habitat and conservation easement land

 

308A.727  Changeto open space use; additional taxes upon withdrawal; notification uponapplication

 

308A.730  Applicationfor special assessment following acquisition of land through governmentexchange; amount of additional taxes following disqualification


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