Chapter 308A Land Special Assessments

Farm Use Assessment

§ 308A.050 Legislative intent

Qualification for Farm Use 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.092 Establishing value for farm use
§ 308A.095 County board of review to advise assessor on income-approach factors
§ 308A.098 County board of property tax appeals use of assessor's data
§ 308A.101 Department of Revenue declaratory rulings
§ 308A.104 Construction of provisions governing value for farm use
§ 308A.107 Value for farm use


§ 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

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

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

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

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
Legislative Counsel Committee, CHAPTER 308A—Land Special Assessments, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­308a.­html (2007) (last ac­cessed Feb. 12, 2009).