ORS 308A.707
Additional taxes when land disqualified from small tract forestland assessment


(1)

Notwithstanding ORS 308A.706 (Circumstances when additional taxes are deferred), additional taxes shall be imposed on land that is disqualified from small tract forestland assessment under ORS 321.712 (Circumstances under which notification is required) or 321.716 (Disqualification). If after disqualification the land remains specially assessed under a special assessment program described in ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(d)(A) to (D), (F) or (G), the additional taxes shall be computed under subsection (2) of this section. If after disqualification the land is not specially assessed under a program described in ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(d)(A) to (D), (F) or (G), the additional taxes shall be computed under subsection (3) of this section.

(2)

Intentionally left blank —Ed.

(a)

The additional taxes for disqualified small tract forestland that is qualified for special assessment under a program described in ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(d)(A) to (D), (F) or (G) shall be equal to the difference between the taxes assessed against the land under ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) and the taxes that would have been assessed against the land:

(A)

Under ORS 321.257 (Definitions for ORS 321.257 to 321.390) to 321.390 (Land used to grow certain hardwood to be assessed as farm use land), if the land is located in western Oregon; or

(B)

Under ORS 321.805 (Definitions for ORS 321.805 to 321.855) to 321.855 (Land used to grow certain hardwood to be assessed as farm use land), if the land is located in eastern Oregon.

(b)

The number of years for which additional taxes shall be calculated shall equal the lesser of 10 years or the number of consecutive years the land has been assessed as small tract forestland.

(3)

Intentionally left blank —Ed.

(a)

The additional taxes for disqualified small tract forestland that is not qualified for special assessment under a program described in ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(d)(A) to (D), (F) or (G) shall be equal to the sum of:

(A)

The amount determined under subsection (2) of this section; and

(B)

The difference between the taxes that would have been assessed against the land under ORS 321.257 (Definitions for ORS 321.257 to 321.390) to 321.390 (Land used to grow certain hardwood to be assessed as farm use land), if located in western Oregon, or ORS 321.805 (Definitions for ORS 321.805 to 321.855) to 321.855 (Land used to grow certain hardwood to be assessed as farm use land), if located in eastern Oregon, and the taxes that would otherwise have been assessed against the land, for the lesser of the number of consecutive years the land was forestland or five years.

(b)

Notwithstanding paragraph (a)(B) of this subsection, if any provision of ORS 308A.700 (Definitions for ORS 308A.700 to 308A.733) to 308A.733 (Withdrawal of change of special assessment application) would cause the deferral or elimination of additional taxes that are imposed under ORS 308A.703 (Additional taxes upon disqualification) or 308A.712 (Determining amount of deferred additional taxes and period for which additional taxes are due), that provision shall also cause the deferral or elimination of the additional taxes imposed under paragraph (a)(B) of this subsection, under the same terms, requirements and conditions that additional taxes under ORS 308A.700 (Definitions for ORS 308A.700 to 308A.733) to 308A.733 (Withdrawal of change of special assessment application) are deferred or eliminated.

(4)

The additional taxes described in this section shall be imposed and collected at the same time and in the same manner as additional taxes described in ORS 308A.703 (Additional taxes upon disqualification) are imposed and collected.

(5)

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

(6)

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).

(7)

As used in this section, “forestland,” “western Oregon” and “eastern Oregon” have the meanings given those terms in ORS 321.700 (Definitions for ORS 321.700 to 321.754). [2003 c.454 §31; 2005 c.400 §4; 2007 c.809 §19]

Source: Section 308A.707 — Additional taxes when land disqualified from small tract forestland assessment, 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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