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Oregon Revised Statutes
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Land Special Assessments
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Section
308A.050
Legislative intent.
Section
308A.053
Definitions for ORS 308A.050 to 308A.128.
Section
308A.056
Definition of "farm use."
Section
308A.059
Farm use definition; rules.
Section
308A.062
Qualification of exclusive farm use zone farmland.
Section
308A.065
County counsel review of exclusive farm use zoning ordinances; notice upon determination of unqualified land; assessment pending zone requalification.
Section
308A.068
Qualification of nonexclusive farm use zone farmland.
Section
308A.071
Income requirements for nonexclusive farm use zone farmland.
Section
308A.074
Wasteland qualifications; annual application.
Section
308A.077
Application to qualify nonexclusive farm use zone farmland.
Section
308A.080
Acquired land qualifications.
Section
308A.083
Potential additional tax liability.
Section
308A.086
Requalification generally.
Section
308A.089
Requalification of disqualified nonexclusive farm use zone farmland; fee.
Section
308A.091
Rules for farm use special assessment pursuant to remediation plan; fee; limitation.
Section
308A.092
Determining value for farm use; procedure.
Section
308A.095
Elective appointment of county board of review for advice on income-approach factors.
Section
308A.098
County board of property tax appeals use of assessor’s data.
Section
308A.101
[Formerly 308.360; repealed by 2011 c.193 §3]
Section
308A.104
[Formerly 308.365; repealed by 2011 c.193 §3]
Section
308A.107
Value for farm use; maximum assessed value and assessed value of farmland.
Section
308A.110
Real property improvements and machinery not subject to farm use special assessment.
Section
308A.113
Disqualification of exclusive farm use zone farmland; reversal for remediation plan.
Section
308A.116
Disqualification of nonexclusive farm use zone farmland; reversal for remediation plan.
Section
308A.119
Abatement; termination of abatement.
Section
308A.122
Effect of requalification on potential additional taxes.
Section
308A.125
Historic cemeteries within exclusive farm use zones; partition; effect of disqualification.
Section
308A.128
Certain district assessments inapplicable to exclusive farm use zone farmland.
Section
308A.250
Definitions for ORS 308A.250 to 308A.259.
Section
308A.253
Qualification of homesites.
Section
308A.256
Maximum assessed value and assessed value of homesites.
Section
308A.259
Disqualification of homesite.
Section
308A.300
Definitions for ORS 308A.300 to 308A.330.
Section
308A.303
Legislative intent.
Section
308A.306
Application for open space use assessment; contents of application; filing; reapplication.
Section
308A.309
Submission of application for approval of local granting authority; grounds for denial; approval; application withdrawal.
Section
308A.312
Notice to assessor of approval or denial; recording approval; assessor to record potential additional taxes on tax roll; appeal from denial.
Section
308A.315
Determination of maximum assessed value and assessed value of open space lands; rules.
Section
308A.318
Change in use of open space land; notice to assessor; withdrawal from classification; collection of additional taxes; exception.
Section
308A.321
Withdrawal by assessor when use changed; notice; imposition of additional taxes; interest; penalty; exception.
Section
308A.324
Prepayment of additional taxes; extending taxes on tax roll; collection; distribution.
Section
308A.327
Reports on land use from owners; effect of failure to make report upon demand.
Section
308A.330
Rules.
Section
308A.350
Definitions for ORS 308A.350 to 308A.383.
Section
308A.353
Legislative intent.
Section
308A.356
Application for exemption as riparian land; contents; notice after sale or transfer.
Section
308A.359
Standards and criteria for exemption; determination; exemption limited to certain lands; application withdrawal.
Section
308A.360
City and county authorization required for exemption of riparian land within city and urban growth boundary.
Section
308A.362
Approval or disapproval of application; limitation on approval; order; notice; exemption; potential additional taxes.
Section
308A.365
Duration of exemption; change in use; withdrawal at request of owner.
Section
308A.368
Additional taxes upon withdrawal from riparian land designation; computation.
Section
308A.371
Additional taxes; payment; collection.
Section
308A.374
Reports on riparian land use from owners; effect of failure to make report upon demand; request by assessor for determination of continued qualification.
Section
308A.377
Abatement of additional tax when farm, forest or open space land designated riparian.
Section
308A.380
[Formerly 308.802; repealed by 2015 c.480 §4]
Section
308A.383
Rules.
Section
308A.400
Findings.
Section
308A.403
Legislative intent.
Section
308A.406
Definitions for ORS 308A.403 to 308A.430.
Section
308A.409
Wildlife habitat conservation and management plans; rules.
Section
308A.412
Plan submission and review; limitation on approval; rules.
Section
308A.415
Designation by State Fish and Wildlife Commission of land eligible for wildlife habitat special assessment.
Section
308A.418
Removal of designation upon request of city or county; requirements.
Section
308A.421
Effect of designation or removal for property tax purposes.
Section
308A.424
Application for special assessment; approval.
Section
308A.427
Valuation; potential additional tax liability.
Section
308A.430
Disqualification from special assessment; additional taxes.
Section
308A.450
Definitions for ORS 308A.450 to 308A.465.
Section
308A.453
Requirements.
Section
308A.456
Application for conservation easement special assessment; contents; application fee.
Section
308A.459
Valuation; potential additional tax liability.
Section
308A.462
Dwellings.
Section
308A.465
Inspection by holder; disqualification; notice; requalification; additional tax.
Section
308A.700
Definitions for ORS 308A.700 to 308A.733.
Section
308A.703
Additional taxes upon disqualification.
Section
308A.706
Circumstances when additional taxes are deferred; potential additional tax liability.
Section
308A.707
Additional taxes when land disqualified from small tract forestland assessment.
Section
308A.709
Circumstances when additional taxes are not imposed.
Section
308A.712
Determining amount of deferred additional taxes and period for which additional taxes are due.
Section
308A.715
Imposition of deferred additional taxes upon request of owner.
Section
308A.718
Assessor to send notice upon disqualification or forestland change in use; deadline; appeal; change in special assessment explanation; remediation plan notification.
Section
308A.721
[1999 c.314 §40; repealed by 2003 c.454 §81 and 2003 c.621 §49]
Section
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.
Section
308A.727
Change to open space use; additional taxes upon withdrawal; notification upon application.
Section
308A.730
Application for special assessment following acquisition of land through government exchange; amount of additional taxes following disqualification.
Section
308A.733
Withdrawal of change of special assessment application.
Section
308A.740
Legislative policy.
Section
308A.743
Disqualification limited when land subject to conservation and management plan, conservation easement or deed restriction; procedural requirements.