2017 ORS 308A.709¹
Circumstances when additional taxes are not imposed

Notwithstanding that land may have been disqualified from special assessment, no additional taxes may be imposed under ORS 308A.703 (Additional taxes upon disqualification) if:

(1) As of the date the disqualification is taken into account on the assessment and tax roll, the land is any of the following:

(a) Acquired by a governmental agency as a result of the lawful exercise of the power of eminent domain or the threat or imminence thereof.

(b) Acquired by purchase, agreement or donation under ORS 390.121 (Powers of commission) (relating to State Parks and Recreation Commission acquisitions).

(c) Acquired by a city, county, metropolitan service district created under ORS chapter 268 or park and recreation district organized under ORS chapter 266 for public recreational purposes or for the preservation of scenic or historic places.

(d) Acquired for wildlife management purposes under ORS 496.146 (Additional powers of commission).

(e) Land that ceases to be located within the boundaries of an exclusive farm use zone as the result of a change in the boundaries of the zone or removal of the zone following an action by the governing body of the county or city that:

(A) Was not requested or initiated by the owner of the land; or

(B) Was requested by:

(i) The State Parks and Recreation Department for public park purposes under ORS 390.121 (Powers of commission); or

(ii) The State Fish and Wildlife Commission for wildlife management purposes under ORS 496.146 (Additional powers of commission).

(f) Forestland acquired by a federal, state or local governmental agency. In the case of an acquisition described in this paragraph, a lien for additional taxes and interest may not attach on the day preceding the day of transfer of the forestland to the governmental agency.

(2)(a) At the time of disqualification, the land is public property that was leased or rented to a taxable owner as described in ORS 307.110 (Public property leased or rented by taxable owner) and the reason for the disqualification is the termination of the lease under which the land was assessed.

(b) As used in this subsection, “the time of disqualification” means the date on which the lease was terminated. [1999 c.314 §36; 1999 c.800 §1a; 2003 c.454 §34; 2003 c.621 §87; 2017 c.275 §1]

Notes of Decisions

As used in this sec­tion, “date the disqualifica­tion is taken into account on the assess­ment and tax roll” means date that disqualifica­tion becomes effective on tax roll, not date on which taxpayer gave notice to assessor to disqualify prop­erty. Boardman Acquisi­tion LLC v. Depart­ment of Revenue, 361 Or 440, 393 P3d 1147 (2017)

(formerly 308.740 to 308.790)

Atty. Gen. Opinions

Criteria to apply in classifying land as open space, (1972) Vol 35, p 1273; golf course as open space land, (1980) Vol 40, p 288

1 Legislative Counsel Committee, CHAPTER 308A—Land Special Assessments, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors308A.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 308A, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano308A.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.