2017 ORS 308A.724¹
Application for change of special assessment following disqualification
  • time for meeting farm use income requirements
  • application due dates
  • limitation on special assessments for disqualified wildlife habitat and conservation easement land

(1)(a) In order for additional taxes imposed under ORS 308A.703 (Additional taxes upon disqualification) to be deferred under ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(d) (relating to change in special assessment), the owner must file an application or claim for classification under another special assessment law.

(b) If the disqualification is effective prior to July 1 in any year, the owner shall file the required claim or application on or before August 1 of that year.

(c) If the disqualification is effective on or after July 1 in any year, the county taxing authorities shall continue the classification on the current assessment and tax rolls, and the owner shall file the required claim or application in the next calendar year in accordance with the laws governing the particular special assessment program.

(2) If an owner of land disqualified under one of the special assessment laws listed in ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(d) seeks to qualify for farm use special assessment of nonexclusive farm use zone farmland under ORS 308A.068 (Qualification of nonexclusive farm use zone farmland), the owner shall have five years, beginning with the first year in which application is made under this section, to qualify for the two-year farm use requirement of ORS 308A.068 (Qualification of nonexclusive farm use zone farmland) and the income requirement under ORS 308A.071 (Income requirements for nonexclusive farm use zone farmland).

(3) Notwithstanding subsection (1) of this section, an owner may make application under this section at any time within 30 days of the date notice of disqualification is sent by the assessor under ORS 308A.718 (Assessor to send notice upon disqualification or forestland change in use).

(4) Notwithstanding subsections (1) to (3) of this section:

(a) An owner of land disqualified from wildlife habitat special assessment under ORS 308A.430 (Disqualification from special assessment) that was previously subject to ORS 215.236 (Nonfarm dwelling in exclusive farm use zone) (5), except for conservation easement special assessment, may not apply for another special assessment under this section without first satisfying the requirements of ORS 215.236 (Nonfarm dwelling in exclusive farm use zone) (5); and

(b) An owner of land disqualified from conservation easement special assessment under ORS 308A.465 (Inspection by holder), except for wildlife habitat special assessment, may not apply for another special assessment under this section without first satisfying the requirements of ORS 215.236 (Nonfarm dwelling in exclusive farm use zone) (5). [1999 c.314 §41; 2003 c.454 §40; 2003 c.539 §20; 2003 c.621 §90; 2007 c.809 §14]

(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.