Application for open space use assessment
- • contents of application
- • filing
- • reapplication
An owner of land desiring current open space use assessment under ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules) shall make application to the county assessor upon forms prepared by the Department of Revenue and supplied by the county assessor. The owner shall describe the land for which classification is requested, the current open space use or uses of the land, and shall designate the paragraph of ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) (1) under which each such use falls. The application shall include such other information as is reasonably necessary to properly classify an area of land under ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules) with a verification of the truth thereof. Applications shall be made to the county assessor during the calendar year preceding the first assessment year for which such classification is requested. If the ownership of all property included in the application remains unchanged, a new application is not required after the first year for which application was made and approved. [Formerly 308.750]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.