(2) Disqualified farmland may requalify for special assessment under this section upon compliance with the following:
(a) The owner shall make application for requalification to the county assessor on or before December 15 of the tax year for which the disqualification is first in effect.
(b) The application shall be made upon forms prepared by the Department of Revenue and supplied by the county assessor.
(c) The application shall contain the information necessary to determine that the property meets the requirements of ORS 308A.071 and the other requirements for property to receive a farm use special assessment under ORS 308A.050 to 308A.128.
(d) The application shall be signed by the owner and shall be accompanied by a filing fee of:
(A) $1 for each $1,000 (or fraction of $1,000) of real market value of the property as determined under ORS 308.232.
(B) Not less than $10 or more than $250.
(e) There shall be annexed to each application for requalification the affidavit or affirmation of the applicant that the statements contained therein are true.
(3) Upon receipt of the application, the county assessor shall determine if the property meets the requirements of ORS 308A.071 and the other requirements for farm use special assessment under ORS 308A.050 to 308A.128 for the year in which the disqualification is first in effect.
(4) Upon approval of the application the county assessor shall notify the officer in charge of the assessment and tax roll of the requalification for special assessment under ORS 308A.068. The officer shall correct the current assessment and tax roll to reflect the special assessment, as provided under ORS 311.205 (1)(e).
(5) Upon disapproval of the application, the county assessor shall notify the owner of the application’s disapproval and the land’s continued disqualification. If notice of disapproval is not mailed prior to April 15 of the tax year, the application shall be considered approved.
(6) As used in this section, "owner" means the person or persons entitled to file for special assessment under ORS 308A.077 (2)(b). [Formerly 308.392]
Structure 2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 308A - Land Special Assessments
Section 308A.053 - Definitions for ORS 308A.050 to 308A.128.
Section 308A.056 - Definition of "farm use."
Section 308A.059 - Farm use definition; rules.
Section 308A.062 - Qualification of exclusive farm use zone farmland.
Section 308A.068 - Qualification of nonexclusive farm use zone farmland.
Section 308A.071 - Income requirements for nonexclusive farm use zone farmland.
Section 308A.074 - Wasteland qualifications; annual application.
Section 308A.077 - Application to qualify nonexclusive farm use zone farmland.
Section 308A.080 - Acquired land qualifications.
Section 308A.086 - Requalification generally.
Section 308A.089 - Requalification of disqualified nonexclusive farm use zone farmland; fee.
Section 308A.092 - Determining value for farm use; procedure.
Section 308A.107 - Value for farm use; maximum assessed value and assessed value of farmland.
Section 308A.119 - Abatement; termination of abatement.
Section 308A.128 - Certain district assessments inapplicable to exclusive farm use zone farmland.
Section 308A.250 - Definitions for ORS 308A.250 to 308A.259.
Section 308A.253 - Qualification of homesites.
Section 308A.256 - Maximum assessed value and assessed value of homesites.
Section 308A.259 - Disqualification of homesite.
Section 308A.300 - Definitions for ORS 308A.300 to 308A.330.
Section 308A.350 - Definitions for ORS 308A.350 to 308A.383.
Section 308A.365 - Duration of exemption; change in use; withdrawal at request of owner.
Section 308A.368 - Additional taxes upon withdrawal from riparian land designation; computation.
Section 308A.371 - Additional taxes; payment; collection.
Section 308A.403 - Legislative intent.
Section 308A.406 - Definitions for ORS 308A.403 to 308A.430.
Section 308A.409 - Wildlife habitat conservation and management plans; rules.
Section 308A.412 - Plan submission and review; limitation on approval; rules.
Section 308A.418 - Removal of designation upon request of city or county; requirements.
Section 308A.424 - Application for special assessment; approval.
Section 308A.427 - Valuation; potential additional tax liability.
Section 308A.430 - Disqualification from special assessment; additional taxes.
Section 308A.450 - Definitions for ORS 308A.450 to 308A.465.
Section 308A.453 - Requirements.
Section 308A.459 - Valuation; potential additional tax liability.
Section 308A.465 - Inspection by holder; disqualification; notice; requalification; additional tax.
Section 308A.700 - Definitions for ORS 308A.700 to 308A.733.
Section 308A.703 - Additional taxes upon disqualification.
Section 308A.707 - Additional taxes when land disqualified from small tract forestland assessment.
Section 308A.709 - Circumstances when additional taxes are not imposed.
Section 308A.715 - Imposition of deferred additional taxes upon request of owner.
Section 308A.733 - Withdrawal of change of special assessment application.