ORS Chapter 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