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 boundary” means an urban growth boundary contained in a city or county comprehensive plan that has been acknowledged by the Land Conservation and Development Commission pursuant to ORS 197.251 or […]
(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 under ORS 308A.113; (b) Nonexclusive farm use zone farmland under ORS 308A.116; (c) Western Oregon designated forestland under ORS 321.359; (d) Eastern Oregon designated forestland under ORS 321.842; (e) Wildlife […]
(1) Notwithstanding that land is disqualified from special assessment, the additional taxes described under ORS 308A.703 may not be imposed and shall remain a potential tax liability if, as of the date the disqualification is taken into account on the assessment and tax roll, the land is any of the following: (a) Disqualified exclusive farm […]
(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 after disqualification the land remains specially assessed under a special assessment program described in ORS 308A.706 (1)(d)(A) to (D), (F) or (G), the additional taxes shall be computed under subsection […]
Notwithstanding that land may have been disqualified from special assessment, no additional taxes may be imposed under ORS 308A.703 if: (1) As of the date the disqualification is taken into account on the assessment and tax roll, the land is any of the following: (a) Acquired by a governmental agency as a result of the […]
(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 taxes shall be determined as provided for in this section in lieu of ORS 308A.703; and (b) The deferred additional taxes shall be added to the assessment and tax roll […]
(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 disqualification of the property from special assessment if the property owner so requests. (2) A request for imposition of tax under this section shall be made in writing to the […]
(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) Farm use special assessment under ORS 308A.050 to 308A.128. (b) Farm or forest homesite special assessment under ORS 308A.250 to 308A.259. (c) Western Oregon designated forestland special assessment under ORS […]
(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 must file an application or claim for classification under another special assessment law. (b) If the disqualification is effective prior to July 1 in any year, the owner shall file […]
(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 under ORS 308A.300 to 308A.330 if: (a) Application for open space use special assessment is or has been made under ORS 308A.306; (b) The land qualifies for open space use […]
(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 or body as a result of an exchange of the land for land of approximately equal value held by the governmental agency or body and the land acquired from the […]
(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 (2) of this section, and the owner or other qualified person applies for a change in the classification under another special assessment law, the applicant shall have 30 days thereafter […]
(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 sustainable manner for the purpose of maintaining the long-term ecological, economic and social values that these lands provide. (2) The Legislative Assembly declares that it is the policy of this […]
(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 321.754 or 321.805 to 321.855, or land that is exempt from property tax under ORS 308A.350 to 308A.383, may not be disqualified from the special assessment or exemption, and may […]
