ORS 308A.703
Additional taxes upon disqualification


(1)

This section applies to land upon the land’s disqualification from special assessment under any of the following sections:

(a)

Exclusive farm use zone farmland under ORS 308A.113 (Disqualification of exclusive farm use zone farmland);

(b)

Nonexclusive farm use zone farmland under ORS 308A.116 (Disqualification of nonexclusive farm use zone farmland);

(c)

Western Oregon designated forestland under ORS 321.359 (Removal of designation);

(d)

Eastern Oregon designated forestland under ORS 321.842 (Removal of forestland designation);

(e)

Wildlife habitat special assessment under ORS 308A.430 (Disqualification from special assessment); or

(f)

Conservation easement special assessment under ORS 308A.465 (Inspection by holder).

(2)

Following a disqualification listed in subsection (1) of this section, an additional tax shall be added to the tax extended against the land on the next assessment and tax roll, to be collected and distributed in the same manner as other ad valorem property tax moneys. The additional tax shall be equal to the difference between the taxes assessed against the land and the taxes that would otherwise have been assessed against the land, for each of the number of years determined under subsection (3) of this section.

(3)

The number of years for which additional taxes shall be calculated shall equal the lesser of the number of consecutive years the land had qualified for the special assessment program for which disqualification has occurred or:

(a)

Ten years, in the case of exclusive farm use zone farmland, but only if the land, immediately following disqualification, remains outside an urban growth boundary;

(b)

Ten years, in the case of wildlife habitat special assessment land within an exclusive farm use zone, but only if the land, immediately following disqualification, remains outside an urban growth boundary;

(c)

Ten years, in the case of conservation easement special assessment land within an exclusive farm use zone, but only if the land, immediately following disqualification, remains outside an urban growth boundary; or

(d)

Five years, in the case of:

(A)

Nonexclusive farm use zone farmland;

(B)

Western Oregon designated forestland;

(C)

Eastern Oregon designated forestland;

(D)

Exclusive farm use zone farmland that is not described in paragraph (a) of this subsection;

(E)

Wildlife habitat special assessment land that is not described in paragraph (b) of this subsection; or

(F)

Conservation easement special assessment land that is not described in paragraph (c) of this subsection.

(4)

Intentionally left blank —Ed.

(a)

Except as provided in paragraph (b) of this subsection, if disqualification under subsection (1)(a) or (b) of this section occurs within five years after the end of a period of farm use special assessment pursuant to a remediation plan as defined in ORS 308A.053 (Definitions for ORS 308A.050 to 308A.128), the number of years for which the additional tax shall be calculated shall be the number of years determined under subsection (3) of this section plus the number of years during which farm use special assessment was granted pursuant to the remediation plan.

(b)

Additional tax may not be collected for the number of years during which farm use special assessment was granted pursuant to the remediation plan if the plan:

(A)

Is implemented in good faith; and

(B)

Fails to render continued farm use practicable.

(5)

The additional taxes described in this section shall be deemed assessed and imposed in the year to which the additional taxes relate.

(6)

If the disqualification of the land is the result of the sale or transfer of the land to an ownership making the land exempt from ad valorem property taxation, the lien for additional taxes shall attach as of the day preceding the sale or transfer.

(7)

The amount determined to be due under this section may be paid to the tax collector prior to the time of the next general property tax roll, pursuant to the provisions of ORS 311.370 (Receipts for taxes collected in advance of extension on the tax roll). [1999 c.314 §34; 2001 c.114 §21; 2003 c.454 §§23,25; 2003 c.539 §16; 2003 c.621 §85; 2005 c.400 §3; 2007 c.809 §10; 2009 c.776 §5]

Source: Section 308A.703 — Additional taxes upon disqualification, https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html.

308A.050
Legislative intent
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
308A.077
Application to qualify nonexclusive farm use zone farmland
308A.080
Acquired land qualifications
308A.083
Potential additional tax liability
308A.086
Requalification generally
308A.089
Requalification of disqualified nonexclusive farm use zone farmland
308A.091
Rules for farm use special assessment pursuant to remediation plan
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 assessor’s data
308A.107
Value for farm use
308A.110
Real property improvements and machinery not subject to farm use special assessment
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 potential additional taxes
308A.125
Historic cemeteries within exclusive farm use zones
308A.128
Certain district assessments inapplicable to exclusive farm use zone farmland
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
308A.300
Definitions for ORS 308A.300 to 308A.330
308A.303
Legislative intent
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
308A.324
Prepayment of additional taxes
308A.327
Reports on land use from owners
308A.330
Rules
308A.350
Definitions for ORS 308A.350 to 308A.383
308A.353
Legislative intent
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
308A.371
Additional taxes
308A.374
Reports on riparian land use from owners
308A.377
Abatement of additional tax when farm, forest or open space land designated riparian
308A.383
Rules
308A.400
Findings
308A.403
Legislative intent
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
308A.424
Application for special assessment
308A.427
Valuation
308A.430
Disqualification from special assessment
308A.450
Definitions for ORS 308A.450 to 308A.465
308A.453
Requirements
308A.456
Application for conservation easement special assessment
308A.459
Valuation
308A.462
Dwellings
308A.465
Inspection by holder
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
308A.718
Assessor to send notice upon disqualification or forestland change in use
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
308A.740
Legislative policy
308A.743
Disqualification limited when land subject to conservation and management plan, conservation easement or deed restriction
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