ORS 496.340
Payments to counties in lieu of taxes


(1)

Except as provided in subsection (3) of this section, whenever real property owned by the State Fish and Wildlife Commission is exempt from taxation on January 1 of any year by reason of its ownership by the state, the commission shall pay to the county in which the property is situated an amount equal to the ad valorem taxes that would have been charged against the property if it had been assessed to a taxable owner as of January 1 of such year as provided in subsection (2) of this section. The county assessor shall determine the value of such property and shall notify the commission of the determination of the county assessor. Upon request of the commission, the Department of Revenue shall review the determination of value and shall redetermine the value if it concludes the value initially determined was substantially incorrect.

(2)

Intentionally left blank —Ed.

(a)

Except as provided in paragraph (b) or (c) of this subsection, the value of the property shall be computed at its assessed value under ORS 308A.107 (Value for farm use) or for forestland use, whichever is applicable.

(b)

Paragraph (a) of this subsection shall not apply to any property upon which open field burning takes place. If open field burning takes place on any property described in this section, the property shall be valued at its highest and best use rather than the values authorized in paragraph (a) of this subsection on the January 1 following the date of the open field burning. If in the next year, the open field burning is discontinued, paragraph (a) of this subsection shall apply the next January 1 and each year thereafter as long as no open field burning occurs.

(c)

Paragraph (a) of this subsection shall not apply to any property acquired by the commission after September 9, 1971, if such property was valued under farm use or forestland use special assessment provisions, at the time the property was acquired by the commission. However, no payments in lieu of taxes made to a county pursuant to this section prior to January 1, 1974, shall be refunded to the commission.

(3)

This section does not apply to real property used for bird farms, fish hatcheries, office quarters, fishing access sites or impoundments, capital improvements or real property acquired pursuant to the Act of May 19, 1948 (62 Stat. 240), Public Law 80-537.

(4)

The amount prescribed in subsection (1) of this section shall be determined annually by the assessor of the county in which the property is situated and certified by the assessor to the county court or the board of county commissioners. A notice of the determination, signed by the county judge or the chairperson of the board of county commissioners, shall be mailed to the principal office of the commission not later than October 15. The notice shall contain a statement of the value of the property and a complete explanation of the method used in computing the amount claimed pursuant to subsection (1) of this section. Not later than November 15, the commission shall pay each amount, less a discount equivalent to that which is provided in ORS 311.505 (Due dates). Payment shall be made to the county treasurer, who shall distribute the payment to the taxing districts of the county in accordance with the schedule of percentages computed under ORS 311.390 (Tax and interest distribution percentage schedule).

(5)

Notwithstanding any other provision of the wildlife laws, the commission shall make the payments to counties required by this section annually from the moneys in the State Wildlife Fund established by ORS 496.300 (State Wildlife Fund). [Amended by 1955 c.729 §1; 1971 c.356 §1; 1971 c.474 §1; 1973 c.723 §16; 1991 c.459 §420; 1997 c.541 §441; 1999 c.314 §73; 2005 c.755 §46]

Source: Section 496.340 — Payments to counties in lieu of taxes, https://www.­oregonlegislature.­gov/bills_laws/ors/ors496.­html.

496.002
Short title
496.004
Definitions
496.007
“Game bird” defined
496.009
“Game fish” defined
496.012
Wildlife policy
496.016
Applicability of wildlife laws to commercial fishing laws
496.018
Person with disability under wildlife laws
496.080
State Department of Fish and Wildlife
496.085
Fish Screening Task Force
496.090
State Fish and Wildlife Commission
496.108
Commission officers
496.112
State Fish and Wildlife Director
496.116
Delegation of rulemaking authority to director
496.118
Duties and powers of director
496.121
Authority of department to require fingerprints
496.124
Fish Division
496.128
Reports by commission
496.138
Commission policies and programs
496.141
Fish screening program report
496.146
Additional powers of commission
496.148
Payment by credit card
496.151
Allocation of nonresident tags for outfitters and guides
496.154
Limitation on authority to condemn certain farm use property
496.156
Expenditure priority for anadromous fish management
496.158
Oregon Landowner Damage Program
496.162
Establishing seasons, amounts and manner of taking wildlife
496.164
Cooperation with public and private agencies for fish and wildlife management
496.167
Department recompensable assistance to agencies
496.168
Estimated expenses for recompensable assistance
496.169
Citizen involvement for wildlife management on private lands
496.171
Definitions for ORS 496.171 to 496.182
496.172
Commission management authority for threatened or endangered species
496.176
Listing species
496.182
Protection and conservation programs
496.192
Effect of law on commercial forestland or other private land
496.201
Department to furnish salmon for ceremonies
496.206
Written request for salmon
496.211
Limitation on amount and use
496.216
Disposition of salmon remaining after ceremony
496.221
ORS 496.201 to 496.221 not intended to extend Indian legal or political rights
496.228
Access and Habitat Board
496.232
Board to make program recommendations
496.236
Advisory councils to board
496.242
Access and habitat program funds
496.246
Use of public lands for hunting
496.252
Oregon Conservation and Recreation Fund
496.254
Oregon Conservation and Recreation Advisory Committee
496.264
Findings
496.266
Environmental restoration weirs
496.270
Immunity from liability for damages resulting from habitat or water quality improvement project
496.272
Wildlife Corridor Action Plan
496.273
Agency assistance and advice regarding plan
496.275
Salmon resource protection and restoration
496.280
Findings
496.283
Use of certain moneys
496.286
Restoration and Enhancement Board
496.289
Duties of board
496.291
Advisory councils
496.300
State Wildlife Fund
496.303
Fish and Wildlife Account
496.306
Compensation for damage done by bear and cougar not to be paid from State Wildlife Fund
496.311
Limitation on size of revolving fund
496.340
Payments to counties in lieu of taxes
496.350
Willamette River Basin Bonneville Power Administration Stewardship Fund
496.375
“Nongame wildlife” defined
496.385
Nongame Wildlife Fund
496.390
Control over fund by department
496.430
Definitions for ORS 496.430 and 496.435 to 496.455
496.435
Policy to recover and sustain native stocks
496.440
Enhancement program to be conducted by commission
496.445
Duties of commission
496.450
Application for project
496.455
Use of native stocks for projects
496.458
Remote hatchbox program
496.460
Salmon and Trout Enhancement Program Advisory Committee
496.465
Interference with project prohibited
496.470
Natural production of anadromous fish
496.475
Adoption of basin plans
496.480
Reports on basin plans
496.490
Fishing tackle program
496.510
Assent to federal wildlife-restoration statute
496.525
Federal fish restoration and management aid
496.550
Migratory waterfowl stamps
496.555
Contract on migratory waterfowl stamp matters
496.558
“Upland bird” defined
496.562
Policy
496.566
Contest for stamp design
496.571
Habitat conservation stamp
496.605
Enforcement of wildlife laws by State Fish and Wildlife Director, deputies and peace officers
496.610
State police to enforce wildlife laws
496.615
Commission employees to supplement state police
496.620
Nonliability of law enforcement officers
496.630
District attorneys to prosecute criminal cases
496.640
Service of process by law enforcement personnel
496.645
Arrest without warrant of violators
496.650
Issuance of citation to violator
496.665
Issuance of search warrants
496.670
Arrests made on Sunday
496.675
Seizure without warrant by law enforcement personnel
496.680
Seizure of unlawful devices and unlawfully taken wildlife
496.690
Possession of wildlife as evidence of illegal taking
496.695
Counseling, aiding or sharing in violation
496.700
Investigating violations
496.705
Damage suits for unlawful killing of wildlife
496.710
Compelling testimony in enforcement proceedings
496.716
Wildlife inspection stations
496.730
Legislative intent
496.731
Written notification requiring removal of attractant for potentially habituated wildlife
496.750
Wildlife Law Violator Compact
496.815
Definitions for ORS 496.815 to 496.825
496.820
Permit or license fee
496.825
Application fee
496.830
Penalty fee
496.835
Oregon Fish and Wildlife Hydroelectric Fund
496.850
Community outreach and education regarding recreational harvesting of shellfish
496.992
Penalties
496.994
Obstructing the taking of wildlife prohibited
496.996
Attempts to take wildlife decoy as unlawful wildlife taking
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