Chapter 308A  Land Special Assessments

Farm Use Special Assessment

§ 308A.050 Legislative intent

(Qualification For Farm Use Special Assessment)

§ 308A.053 Definitions for ORS 308A.050 to 308A.128
§ 308A.056 Definition of farm use
§ 308A.059 Farm use definition
§ 308A.062 Qualification of exclusive farm use zone farmland
§ 308A.065 County counsel review of exclusive farm use zoning ordinances
§ 308A.068 Qualification of nonexclusive farm use zone farmland
§ 308A.071 Income requirements for nonexclusive farm use zone farmland
§ 308A.074 Wasteland qualifications
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(Valuation)

§ 308A.092 Determining value for farm use
§ 308A.095 Elective appointment of county board of review for advice on income-approach factors
§ 308A.098 County board of property tax appeals use of assessors data
§ 308A.107 Value for farm use
§ 308A.110 Real property improvements and machinery not subject to farm use special assessment

(Disqualification)

§ 308A.113 Disqualification of exclusive farm use zone farmland
§ 308A.116 Disqualification of nonexclusive farm use zone farmland
§ 308A.119 Abatement
§ 308A.122 Effect of requalification on abated taxes
§ 308A.125 Historic cemeteries within exclusive farm use zones
§ 308A.128 Certain district assessments inapplicable to exclusive farm use zone farmland

Farm And Forest Homesites

§ 308A.250 Definitions for ORS 308A.250 to 308A.259
§ 308A.253 Qualification of homesites
§ 308A.256 Maximum assessed value and assessed value of homesites
§ 308A.259 Disqualification of homesite

Open Space Lands

§ 308A.300 Definitions for ORS 308A.300 to 308A.330
§ 308A.303 Policy
§ 308A.306 Application for open space use assessment
§ 308A.309 Submission of application for approval of local granting authority
§ 308A.312 Notice to assessor of approval or denial
§ 308A.315 Determination of maximum assessed value and assessed value of open space lands
§ 308A.318 Change in use of open space land
§ 308A.321 Withdrawal by assessor when use changed
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Riparian Habitat Exemption

§ 308A.350 Definitions for ORS 308A.350 to 308A.383
§ 308A.353 Policy
§ 308A.356 Application for exemption as riparian land
§ 308A.359 Standards and criteria for exemption
§ 308A.360 City and county authorization required for exemption of riparian land within city and urban growth boundary
§ 308A.362 Approval or disapproval of application
§ 308A.365 Duration of exemption
§ 308A.368 Additional taxes upon withdrawal from riparian land designation
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Wildlife Habitat Special Assessment

§ 308A.400 Findings
§ 308A.403 Policy
§ 308A.406 Definitions for ORS 308A.403 to 308A.430
§ 308A.409 Wildlife habitat conservation and management plans
§ 308A.412 Plan submission and review
§ 308A.415 Designation by State Fish and Wildlife Commission of land eligible for wildlife habitat special assessment
§ 308A.418 Removal of designation upon request of city or county
§ 308A.421 Effect of designation or removal for property tax purposes
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Conservation Easement

§ 308A.450 Definitions
§ 308A.453 Requirements
§ 308A.456 Application for conservation easement special assessment
§ 308A.459 Valuation
§ 308A.462 Dwellings
§ 308A.465 Inspection by holder

Additional Taxes, Procedures Applicable To Certain Land Special Assessment Programs

(Additional Taxes)

§ 308A.700 Definitions for ORS 308A.700 to 308A.733
§ 308A.703 Additional taxes upon disqualification
§ 308A.706 Circumstances when additional taxes are deferred
§ 308A.707 Additional taxes when land disqualified from small tract forestland assessment
§ 308A.709 Circumstances when additional taxes are not imposed
§ 308A.712 Determining amount of deferred additional taxes and period for which additional taxes are due
§ 308A.715 Imposition of deferred additional taxes upon request of owner

(Disqualification Notification Procedures)

§ 308A.718 Assessor to send notice upon disqualification or forestland change in use

(Change Of Special Assessment)

§ 308A.724 Application for change of special assessment following disqualification
§ 308A.727 Change to open space use
§ 308A.730 Application for special assessment following acquisition of land through government exchange
§ 308A.733 Withdrawal of change of special assessment application

(Conservation Management; Effect On Disqualification)

§ 308A.740 Legislative findings and declarations
§ 308A.743 Disqualification limited when land subject to conservation and management plan, conservation easement or deed restriction