Chapter 308A Land Special Assessments

Farm Use Special Assessment

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

(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

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

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

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)

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