(2)(a) Except as provided in paragraph (b) or (c) of this subsection, the value of the property shall be computed at its assessed value under ORS 308A.107 or for forestland use, whichever is applicable.
(b) Paragraph (a) of this subsection shall not apply to any property upon which open field burning takes place. If open field burning takes place on any property described in this section, the property shall be valued at its highest and best use rather than the values authorized in paragraph (a) of this subsection on the January 1 following the date of the open field burning. If in the next year, the open field burning is discontinued, paragraph (a) of this subsection shall apply the next January 1 and each year thereafter as long as no open field burning occurs.
(c) Paragraph (a) of this subsection shall not apply to any property acquired by the commission after September 9, 1971, if such property was valued under farm use or forestland use special assessment provisions, at the time the property was acquired by the commission. However, no payments in lieu of taxes made to a county pursuant to this section prior to January 1, 1974, shall be refunded to the commission.
(3) This section does not apply to real property used for bird farms, fish hatcheries, office quarters, fishing access sites or impoundments, capital improvements or real property acquired pursuant to the Act of May 19, 1948 (62 Stat. 240), Public Law 80-537.
(4) The amount prescribed in subsection (1) of this section shall be determined annually by the assessor of the county in which the property is situated and certified by the assessor to the county court or the board of county commissioners. A notice of the determination, signed by the county judge or the chairperson of the board of county commissioners, shall be mailed to the principal office of the commission not later than October 15. The notice shall contain a statement of the value of the property and a complete explanation of the method used in computing the amount claimed pursuant to subsection (1) of this section. Not later than November 15, the commission shall pay each amount, less a discount equivalent to that which is provided in ORS 311.505. Payment shall be made to the county treasurer, who shall distribute the payment to the taxing districts of the county in accordance with the schedule of percentages computed under ORS 311.390.
(5) Notwithstanding any other provision of the wildlife laws, the commission shall make the payments to counties required by this section annually from the moneys in the State Wildlife Fund established by ORS 496.300. [Amended by 1955 c.729 §1; 1971 c.356 §1; 1971 c.474 §1; 1973 c.723 §16; 1991 c.459 §420; 1997 c.541 §441; 1999 c.314 §73; 2005 c.755 §46]
Structure 2021 Oregon Revised Statutes
Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources
Chapter 496 - Application, Administration and Enforcement of Wildlife Laws
Section 496.004 - Definitions.
Section 496.007 - "Game bird" defined.
Section 496.009 - "Game fish" defined.
Section 496.012 - Wildlife policy.
Section 496.018 - Person with disability under wildlife laws.
Section 496.085 - Fish Screening Task Force; qualifications of members; duties.
Section 496.108 - Commission officers; quorum; meetings.
Section 496.116 - Delegation of rulemaking authority to director; requirements.
Section 496.118 - Duties and powers of director.
Section 496.121 - Authority of department to require fingerprints.
Section 496.128 - Reports by commission.
Section 496.138 - Commission policies and programs; rules; public hearings; agency request budgets.
Section 496.146 - Additional powers of commission; rules; fees; penalties.
Section 496.148 - Payment by credit card; fee; rules.
Section 496.151 - Allocation of nonresident tags for outfitters and guides.
Section 496.154 - Limitation on authority to condemn certain farm use property.
Section 496.156 - Expenditure priority for anadromous fish management.
Section 496.158 - Oregon Landowner Damage Program; fee.
Section 496.162 - Establishing seasons, amounts and manner of taking wildlife; rules.
Section 496.167 - Department recompensable assistance to agencies; tracking and statements.
Section 496.168 - Estimated expenses for recompensable assistance; invoices.
Section 496.171 - Definitions for ORS 496.171 to 496.182; applicability date.
Section 496.172 - Commission management authority for threatened or endangered species; rules.
Section 496.176 - Listing species; procedure; matters to be considered; periodic review.
Section 496.201 - Department to furnish salmon for ceremonies; amount; source.
Section 496.206 - Written request for salmon; contents; time for providing salmon.
Section 496.211 - Limitation on amount and use.
Section 496.228 - Access and Habitat Board; qualification of members; expenses; term; meetings.
Section 496.236 - Advisory councils to board; duties; no compensation or expenses for members.
Section 496.242 - Access and habitat program funds.
Section 496.252 - Oregon Conservation and Recreation Fund.
Section 496.254 - Oregon Conservation and Recreation Advisory Committee.
Section 496.266 - Environmental restoration weirs; rules.
Section 496.272 - Wildlife Corridor Action Plan.
Section 496.273 - Agency assistance and advice regarding plan.
Section 496.283 - Use of certain moneys; limitations on expenditures.
Section 496.286 - Restoration and Enhancement Board.
Section 496.289 - Duties of board; report to legislature; recommendations for programs.
Section 496.291 - Advisory councils; recommendations to board; consultation with councils.
Section 496.300 - State Wildlife Fund; sources; uses.
Section 496.303 - Fish and Wildlife Account; sources; subaccounts; uses.
Section 496.340 - Payments to counties in lieu of taxes.
Section 496.385 - Nongame Wildlife Fund.
Section 496.430 - Definitions for ORS 496.430 and 496.435 to 496.455.
Section 496.445 - Duties of commission.
Section 496.450 - Application for project; subjects for projects; conditions for approval.
Section 496.458 - Remote hatchbox program; rules.
Section 496.470 - Natural production of anadromous fish; rules; priorities.
Section 496.475 - Adoption of basin plans.
Section 496.480 - Reports on basin plans.
Section 496.490 - Fishing tackle program.
Section 496.550 - Migratory waterfowl stamps; design selection; production of stamps and art works.
Section 496.558 - "Upland bird" defined.
Section 496.566 - Contest for stamp design; sale of art works; contracts for stamp matters.
Section 496.630 - District attorneys to prosecute criminal cases; jurisdiction of courts.
Section 496.675 - Seizure without warrant by law enforcement personnel.
Section 496.700 - Investigating violations; summoning witnesses.
Section 496.705 - Damage suits for unlawful killing of wildlife; exception; jurisdiction of courts.
Section 496.716 - Wildlife inspection stations.
Section 496.750 - Wildlife Law Violator Compact.
Section 496.815 - Definitions for ORS 496.815 to 496.825.
Section 496.820 - Permit or license fee.
Section 496.825 - Application fee; exception.
Section 496.835 - Oregon Fish and Wildlife Hydroelectric Fund.
Section 496.850 - Community outreach and education regarding recreational harvesting of shellfish.
Section 496.992 - Penalties; revocation; forfeiture.
Section 496.994 - Obstructing the taking of wildlife prohibited.
Section 496.996 - Attempts to take wildlife decoy as unlawful wildlife taking.