(2) An application for land described in ORS 308A.359 (2)(a)(B) may be approved only if the application is filed on or before five years after the date the land became land no longer outside adopted urban growth boundaries or planned or zoned as forest or agricultural land.
(3) An application for land described in ORS 308A.360 (1) may be approved only if ordinances or resolutions authorizing the exemption have been adopted by the city and county in which the land is located and these ordinances or resolutions are in effect on the date of application.
(4) The department may not approve more than 50 applications for land described in ORS 308A.360 (1) for any tax year. The department shall hold an application that is not approved because of the limitation imposed by this subsection for consideration for the next tax year.
(5)(a) When the department approves land for designation as riparian under ORS 308A.359, it shall enter an order of approval and file a copy of the order with the county assessor within 10 days. Upon receipt of the order, the county assessor shall enter a notation on the assessment roll that the land described in the order is exempt from ad valorem taxation.
(b) If the land is as described in ORS 308A.360 (1), the exemption applies only to the ad valorem property taxes of the city and county that have authorized the exemption.
(6) On approval of an application filed under ORS 308A.356, for each year of designation the assessor shall indicate on the assessment and tax roll that the property is exempt from taxation as riparian land or, in the case of land described in ORS 308A.360 (1), partially exempt from taxation. The assessor shall also indicate on the tax roll that the land is subject to potential additional taxes as provided by ORS 308A.368, by adding the notation "designated riparian land (potential add’l tax)."
(7) Any owner whose application for designation has been denied may appeal to the department under the provisions of ORS chapter 183 governing contested cases. [Formerly 308.796; 2001 c.925 §8; 2015 c.480 §5]
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.