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Section 308A.053 - Definitions for ORS 308A.050 to 308A.128. - (1) "Exclusive farm use zone" means a zoning district established...
Section 308A.056 - Definition of "farm use." - (a) Raising, harvesting and selling crops. (b) Feeding, breeding, managing...
Section 308A.059 - Farm use definition; rules. - (2) In determining qualification for special assessment under ORS 308A.068,...
Section 308A.062 - Qualification of exclusive farm use zone farmland. - (2) Whether farmland qualifies for special assessment under this section...
Section 308A.065 - County counsel review of exclusive farm use zoning ordinances; notice upon determination of unqualified land; assessment pending zone requalification. - (2) If the assessor discovers any land that has been...
Section 308A.068 - Qualification of nonexclusive farm use zone farmland. - (a) If the land meets the income requirements set forth...
Section 308A.071 - Income requirements for nonexclusive farm use zone farmland. - (2)(a) Except as provided in subsection (6) of this section,...
Section 308A.074 - Wasteland qualifications; annual application. - (2)(a) An owner of wasteland shall make annual application to...
Section 308A.077 - Application to qualify nonexclusive farm use zone farmland. - (2)(a) The application shall be made upon forms prepared by...
Section 308A.080 - Acquired land qualifications. - (a) The acquired land: (A) Is not in an exclusive...
Section 308A.086 - Requalification generally. - (2) Land that requalifies under this section must meet applicable...
Section 308A.089 - Requalification of disqualified nonexclusive farm use zone farmland; fee. - (2) Disqualified farmland may requalify for special assessment under this...
Section 308A.091 - Rules for farm use special assessment pursuant to remediation plan; fee; limitation. - (2) The Director of the Oregon State University Extension Service...
Section 308A.092 - Determining value for farm use; procedure. - (a) Exclusive farm use zone farmland that qualifies for special...
Section 308A.095 - Elective appointment of county board of review for advice on income-approach factors. - (2) A county board of review shall consist of: (a)...
Section 308A.107 - Value for farm use; maximum assessed value and assessed value of farmland. - (a) Exclusive farm use zone farmland that qualifies for special...
Section 308A.113 - Disqualification of exclusive farm use zone farmland; reversal for remediation plan. - (a) Removal of the special assessment by the assessor upon...
Section 308A.116 - Disqualification of nonexclusive farm use zone farmland; reversal for remediation plan. - (a) Notification by the taxpayer to the assessor to remove...
Section 308A.119 - Abatement; termination of abatement. - (2) If at any time prior to the expiration of...
Section 308A.128 - Certain district assessments inapplicable to exclusive farm use zone farmland. - (a) Sanitary districts formed under ORS 450.005 to 450.245. (b)...
Section 308A.250 - Definitions for ORS 308A.250 to 308A.259. - (1) "Exclusive farm use zone" has the meaning given that...
Section 308A.253 - Qualification of homesites. - (2) Land under dwellings located within an exclusive farm use...
Section 308A.256 - Maximum assessed value and assessed value of homesites. - (2) A homesite shall have an assessed value for ad...
Section 308A.259 - Disqualification of homesite. - (a) Is not being used in conjunction with the activities...
Section 308A.300 - Definitions for ORS 308A.300 to 308A.330. - (1) "Open space land" means: (a) Any land area so...
Section 308A.309 - Submission of application for approval of local granting authority; grounds for denial; approval; application withdrawal. - (a) The projected costs and other consequences of extending urban...
Section 308A.312 - Notice to assessor of approval or denial; recording approval; assessor to record potential additional taxes on tax roll; appeal from denial. - (2) When the granting authority determines that land qualifies under...
Section 308A.315 - Determination of maximum assessed value and assessed value of open space lands; rules. - (2) Land classified as open space land shall have an...
Section 308A.318 - Change in use of open space land; notice to assessor; withdrawal from classification; collection of additional taxes; exception. - (2) During any year after classification, notice of request for...
Section 308A.321 - Withdrawal by assessor when use changed; notice; imposition of additional taxes; interest; penalty; exception. - (2) If no notice is given as required by subsection...
Section 308A.324 - Prepayment of additional taxes; extending taxes on tax roll; collection; distribution. - (2) The amounts under ORS 308A.318 or 308A.321 shall be...
Section 308A.350 - Definitions for ORS 308A.350 to 308A.383. - (1) "Owner" means the party or parties having the fee...
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...
Section 308A.360 - City and county authorization required for exemption of riparian land within city and urban growth boundary. - (a) The governing bodies of the city and the county...
Section 308A.362 - Approval or disapproval of application; limitation on approval; order; notice; exemption; potential additional taxes. - (2) An application for land described in ORS 308A.359 (2)(a)(B)...
Section 308A.365 - Duration of exemption; change in use; withdrawal at request of owner. - (2) During any year after designation, notice of request for...
Section 308A.368 - Additional taxes upon withdrawal from riparian land designation; computation. - (2) The assessor, upon discovery of the change in use...
Section 308A.371 - Additional taxes; payment; collection. - (2) The amounts under ORS 308A.368 shall be added to...
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. - (2) If the assessor has reason to believe that land...
Section 308A.377 - Abatement of additional tax when farm, forest or open space land designated riparian. - (a) ORS 308A.050 to 308A.128 (relating to farm use special...
Section 308A.400 - Findings. - (2) The Legislative Assembly further finds that conservation of natural...
Section 308A.403 - Legislative intent. - (2) The Legislative Assembly further declares that ORS 308A.403 to...
Section 308A.406 - Definitions for ORS 308A.403 to 308A.430. - (1) "Cooperating agency" means the State Department of Fish and...
Section 308A.409 - Wildlife habitat conservation and management plans; rules. - (b) The rules adopted pursuant to this section shall: (A)...
Section 308A.412 - Plan submission and review; limitation on approval; rules. - (2) The department shall review each submitted plan for compliance...
Section 308A.415 - Designation by State Fish and Wildlife Commission of land eligible for wildlife habitat special assessment. - (a) Any land that is zoned for exclusive farm use,...
Section 308A.418 - Removal of designation upon request of city or county; requirements. - (2) The commission shall remove the designation if: (a) The...
Section 308A.424 - Application for special assessment; approval. - (2) Application shall be made to the county assessor on...
Section 308A.427 - Valuation; potential additional tax liability. - (a) For property that was specially assessed during the previous...
Section 308A.430 - Disqualification from special assessment; additional taxes. - (2) The county assessor shall disqualify the land from wildlife...
Section 308A.450 - Definitions for ORS 308A.450 to 308A.465. - (1) "Conservation easement" has the meaning given that term in...
Section 308A.453 - Requirements. - (2) In order for land to be subject to assessment...
Section 308A.456 - Application for conservation easement special assessment; contents; application fee. - (2) Application shall be made to the county assessor on...
Section 308A.459 - Valuation; potential additional tax liability. - (2) For property that was specially assessed during the previous...
Section 308A.462 - Dwellings. - (1) Lawfully existing dwellings, pursuant to ORS 215.130 (5) to...
Section 308A.465 - Inspection by holder; disqualification; notice; requalification; additional tax. - (a) The land is managed in accordance with the terms...
Section 308A.700 - Definitions for ORS 308A.700 to 308A.733. - (1) "Disqualification" includes the removal of forestland designation under ORS...
Section 308A.703 - Additional taxes upon disqualification. - (a) Exclusive farm use zone farmland under ORS 308A.113; (b)...
Section 308A.706 - Circumstances when additional taxes are deferred; potential additional tax liability. - (a) Disqualified exclusive farm use zone farmland or nonexclusive farm...
Section 308A.707 - Additional taxes when land disqualified from small tract forestland assessment. - (2)(a) The additional taxes for disqualified small tract forestland that...
Section 308A.709 - Circumstances when additional taxes are not imposed. - (1) As of the date the disqualification is taken into...
Section 308A.712 - Determining amount of deferred additional taxes and period for which additional taxes are due. - (a) The amount of deferred additional taxes shall be determined...
Section 308A.715 - Imposition of deferred additional taxes upon request of owner. - (2) A request for imposition of tax under this section...
Section 308A.718 - Assessor to send notice upon disqualification or forestland change in use; deadline; appeal; change in special assessment explanation; remediation plan notification. - (a) Farm use special assessment under ORS 308A.050 to 308A.128....
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... - (b) If the disqualification is effective prior to July 1...
Section 308A.727 - Change to open space use; additional taxes upon withdrawal; notification upon application. - (a) Application for open space use special assessment is or...
Section 308A.730 - Application for special assessment following acquisition of land through government exchange; amount of additional taxes following disqualification. - (a) If the exchange takes place prior to July 1,...
Section 308A.733 - Withdrawal of change of special assessment application. - (2) This section applies to the following special assessment laws:...
Section 308A.740 - Legislative policy. - (2) The Legislative Assembly declares that it is the policy...
Section 308A.743 - Disqualification limited when land subject to conservation and management plan, conservation easement or deed restriction; procedural requirements. - (a) Entered into a wildlife habitat conservation and management plan,...