2021 Oregon Revised Statutes
Chapter 308A - Land Special Assessments
Section 308A.359 - Standards and criteria for exemption; determination; exemption limited to certain lands; application withdrawal.


(2) The department shall review riparian management plans submitted by applicants to assure compliance with the intent of ORS 308A.353. Standards and criteria to be used to determine consistency with the intent of ORS 308A.350 to 308A.383 shall be developed by the department and shall be reviewed by the department annually. These criteria shall be in addition to the following provisions limiting participation under ORS 308A.350 to 308A.383:
(a)(A) Subject to subparagraph (B) of this paragraph, and except as provided in subparagraph (C) of this paragraph, only lands planned and zoned as forest or agricultural lands, including rangeland, in compliance with the statewide planning goals adopted under ORS 197.240 and outside adopted urban growth boundaries shall qualify.
(B) Lands that, as of July 1, 1997, are outside adopted urban growth boundaries and also as of that date are planned and zoned as forest or agricultural lands, including rangeland, in compliance with the statewide planning goals adopted under ORS 197.240 qualify, for tax years beginning on or after July 1, 1998, for riparian designation if they are managed in the manner provided for designated riparian lands and are otherwise eligible for riparian designation under ORS 308A.350 to 308A.383 even though the lands are no longer outside adopted urban growth boundaries or planned or zoned as forest or agriculture.
(C) Lands within the boundaries of a city and an urban growth boundary, if the city and county governing bodies have authorized the exemption under ORS 308A.360, may qualify if the lands are managed in the manner provided for riparian designation under ORS 308A.350 to 308A.383.
(b) Land management activities permitted within designated riparian lands shall be consistent with the intent of ORS 308A.350 to 308A.383.
(3) Land that the State Department of Fish and Wildlife determines may qualify for designation as riparian shall be approved by the department for designation and exemption under ORS 308A.350 to 308A.383 only if the owner of the land has developed and implemented, in accordance with the standards adopted under subsections (1) and (2) of this section, adequate measures for:
(a) The continued protection of the land; or
(b) Techniques for rehabilitation of the riparian land and those measures or techniques are approved by the department.
(4) The department may approve the application for designation of land as riparian with respect to only part of the land that is the subject of the application, but if any part of the application is denied, the applicant may withdraw the entire application. [Formerly 308.795; 2001 c.925 ยง7]

Structure 2021 Oregon Revised Statutes

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.065 - County counsel review of exclusive farm use zoning ordinances; notice upon determination of unqualified land; assessment pending zone requalification.

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.091 - Rules for farm use special assessment pursuant to remediation plan; fee; limitation.

Section 308A.092 - Determining value for farm use; procedure.

Section 308A.095 - Elective appointment of county board of review for advice on income-approach factors.

Section 308A.107 - Value for farm use; maximum assessed value and assessed value of farmland.

Section 308A.113 - Disqualification of exclusive farm use zone farmland; reversal for remediation plan.

Section 308A.116 - Disqualification of nonexclusive farm use zone farmland; reversal for remediation plan.

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.309 - Submission of application for approval of local granting authority; grounds for denial; approval; application withdrawal.

Section 308A.312 - Notice to assessor of approval or denial; recording approval; assessor to record potential additional taxes on tax roll; appeal from denial.

Section 308A.315 - Determination of maximum assessed value and assessed value of open space lands; rules.

Section 308A.318 - Change in use of open space land; notice to assessor; withdrawal from classification; collection of additional taxes; exception.

Section 308A.321 - Withdrawal by assessor when use changed; notice; imposition of additional taxes; interest; penalty; exception.

Section 308A.324 - Prepayment of additional taxes; extending taxes on tax roll; collection; distribution.

Section 308A.350 - Definitions for ORS 308A.350 to 308A.383.

Section 308A.359 - Standards and criteria for exemption; determination; exemption limited to certain lands; application withdrawal.

Section 308A.360 - City and county authorization required for exemption of riparian land within city and urban growth boundary.

Section 308A.362 - Approval or disapproval of application; limitation on approval; order; notice; exemption; potential additional taxes.

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.374 - Reports on riparian land use from owners; effect of failure to make report upon demand; request by assessor for determination of continued qualification.

Section 308A.377 - Abatement of additional tax when farm, forest or open space land designated riparian.

Section 308A.400 - Findings.

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.415 - Designation by State Fish and Wildlife Commission of land eligible for wildlife habitat special assessment.

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.456 - Application for conservation easement special assessment; contents; application fee.

Section 308A.459 - Valuation; potential additional tax liability.

Section 308A.462 - Dwellings.

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.706 - Circumstances when additional taxes are deferred; potential additional tax liability.

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.712 - Determining amount of deferred additional taxes and period for which additional taxes are due.

Section 308A.715 - Imposition of deferred additional taxes upon request of owner.

Section 308A.718 - Assessor to send notice upon disqualification or forestland change in use; deadline; appeal; change in special assessment explanation; remediation plan notification.

Section 308A.724 - 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 eas...

Section 308A.727 - Change to open space use; additional taxes upon withdrawal; notification upon application.

Section 308A.730 - Application for special assessment following acquisition of land through government exchange; amount of additional taxes following disqualification.

Section 308A.733 - Withdrawal of change of special assessment application.

Section 308A.740 - Legislative policy.

Section 308A.743 - Disqualification limited when land subject to conservation and management plan, conservation easement or deed restriction; procedural requirements.