(a) Farm use special assessment under ORS 308A.050 to 308A.128.
(b) Farm or forest homesite special assessment under ORS 308A.250 to 308A.259.
(c) Western Oregon designated forestland special assessment under ORS 321.257 to 321.390.
(d) Eastern Oregon designated forestland special assessment under ORS 321.805 to 321.855.
(e) Small tract forestland special assessment under ORS 321.700 to 321.754.
(f) Wildlife habitat special assessment under ORS 308A.403 to 308A.430.
(g) Conservation easement special assessment under ORS 308A.450 to 308A.465.
(2) Notwithstanding that a change in use described in this section is not a disqualification, the assessor shall send notice as provided in this section when the highest and best use of land changes from forestland to a different highest and best use.
(3) Within 30 days after the date that land is disqualified from special assessment, the assessor shall notify the taxpayer in writing of the disqualification and shall state the reason for the disqualification.
(4) Following receipt of the notification, the taxpayer may appeal the assessor’s determination to the Oregon Tax Court within the time and in the manner provided in ORS 305.404 to 305.560.
(5)(a) When any land has been granted special assessment under any of the special assessment laws listed in subsection (1) of this section and the land is disqualified from such special assessment, the county assessor shall furnish the owner with a written explanation summarizing:
(A) ORS 308A.706 (1)(d) (relating to change in special assessment);
(B) ORS 308A.727 (relating to change in use to open space use special assessment for certain golf courses);
(C) The administrative act necessary under ORS 308A.724 to change the property to another classification described in this paragraph; and
(D) The imposition of any penalties that would result from the disqualification if no requalification or reclassification is made under one of the other special assessment laws listed in this paragraph.
(b) The written explanation required by this subsection shall be given in conjunction either with the notice of disqualification required under this section or with an order or notice of disqualification otherwise provided by law.
(c)(A) If no notice of disqualification is required to be made by this section or other provision of law, the written explanation required by this subsection shall be made by the county assessor.
(B) A written explanation made under this paragraph shall be made by the assessor within 30 days of the effective date of the disqualification.
(6) Subsections (1) to (5) of this section do not apply if the reason for the disqualification is:
(a) The result of a request for disqualification by the property owner; or
(b) Because the property is being acquired by a government or tax-exempt entity.
(7) Within 30 days after the date the notification required under subsection (3) of this section is mailed, a taxpayer intending to implement a remediation plan as defined in ORS 308A.053 on the disqualified land that is the subject of the notification must notify the assessor in writing of the taxpayer’s intention to seek certification for the remediation plan. [1999 c.314 §39; 2003 c.454 §38; 2003 c.539 §18; 2003 c.621 §89; 2007 c.809 §12; 2009 c.776 §7]
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.