(2) During any year after classification, notice of request for withdrawal may be given by the owner to the county assessor or assessors of the county or counties in which such land is situated. The county assessor or assessors, as the case may be, shall withdraw such land from such classification, and immediately shall give written notice of the withdrawal to the granting authority that classified the land; and additional real property taxes shall be collected on such land in an amount equal to the total amount of potential additional taxes computed under ORS 308A.312 (3) during each year in which the land was classified, together with interest at the rate of two-thirds of one percent a month, or fraction of a month, from the dates on which such additional taxes would have been payable had the land not been so classified, limited to a total amount not in excess of the dollar difference in the value of the land as open space land for the last year of classification and the real market value under ORS 308.205 for the year of withdrawal.
(3) If the owner fails to give the notice required under subsection (1) of this section during the period of classification, upon withdrawal under subsection (2) of this section, the assessor shall add to the tax extended against the land previously classified, an amount, if any, equal to the additional taxes that would have been collected had the assessor valued the classified land on the basis of the changed open space use, together with interest at the rate of two-thirds of one percent a month, or fraction of a month, from the dates on which such additional taxes would have been payable.
(4) Notwithstanding subsection (2) of this section, open space lands that qualify for wildlife habitat special assessment under ORS 308A.403 to 308A.430 or conservation easement special assessment under ORS 308A.450 to 308A.465 may be disqualified from open space special assessment and qualified for wildlife habitat special assessment or conservation easement special assessment without payment of any additional tax under this section.
(a) The additional tax as determined under subsection (2) of this section shall remain a potential liability notated on the assessment and tax roll, separate from and in addition to the wildlife habitat potential additional tax described in ORS 308A.427 or the conservation easement potential additional tax described in ORS 308A.459.
(b) The interest as described in subsection (2) of this section shall be frozen for as long as the land remains in wildlife habitat special assessment or conservation easement special assessment.
(c) If the land is disqualified from wildlife habitat special assessment or conservation easement special assessment and again becomes qualified for open space special assessment, the open space potential tax calculation shall resume as of the date of the renewed open space use special assessment qualification. [Formerly 308.770; 2003 c.539 §15; 2007 c.809 §9]
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.