2013 ORS § 308A.727¹
Change to open space use
  • additional taxes upon withdrawal
  • notification upon application

(1) Land specially assessed under any of the special assessment laws listed in ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(d) shall be changed to open space use special assessment under ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules) if:

(a) Application for open space use special assessment is or has been made under ORS 308A.306 (Application for open space use assessment);

(b) The land qualifies for open space use special assessment;

(c) The application for open space use special assessment is or has been approved under ORS 308A.309 (Submission of application for approval of local granting authority) and 308A.312 (Notice to assessor of approval or denial);

(d) The open space use is for a golf course open to the general public with or without payment of fee or charge; and

(e) All or a portion of the land is within or is contiguous to an urban growth boundary.

(2) Land described in subsection (1) of this section shall not, upon the change from farm or forest use to open space use, be subject to any of the additional taxes ordinarily applicable when land specially assessed under one of the special assessment laws listed under ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(d) is disqualified, declassified or otherwise removed from such special assessment.

(3) When land that has been changed from special assessment as farm or forest land to open space use special assessment under subsections (1) and (2) of this section is later withdrawn or otherwise removed from open space use special assessment, all the provisions of ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules) shall apply except that there shall be added to the amount of additional taxes imposed under ORS 308A.318 (Change in use of open space land) or 308A.321 (Withdrawal by assessor when use changed) and computed under ORS 308A.312 (Notice to assessor of approval or denial) (3), the amount of the additional taxes that, except for subsections (1) and (2) of this section, would have been added at the time of the change. However, in making the computation of the amount to be added under this subsection, the number of years specified in ORS 308A.703 (Additional taxes upon disqualification) shall be reduced by the number of continuous years of open space use special assessment in effect for the land pursuant to the change. At the time of the change to open space use and each year thereafter, the assessor shall determine and note upon the assessment and tax rolls the added amount of potential additional taxes, if any, that may become due under this subsection.

(4) For purposes of ORS 308A.324 (Prepayment of additional taxes) and in construing any other provision of ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules), the amount of additional taxes added under subsection (3) of this section shall be treated as additional taxes imposed under ORS 308A.318 (Change in use of open space land) or 308A.321 (Withdrawal by assessor when use changed).

(5) Upon receipt of any application for open space use special assessment under ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules), the public official or agency shall notify the owner of the provisions of this section. [Formerly 321.795]