There is a newer version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 308a
- 308A.050 Legislative intent.
- 308A.053 Definitions for ORS 308A.050 to 308A.128.
- 308A.056 Definition of farm use.
- 308A.059 Farm use definition; rules.
- 308A.062 Qualification of exclusive farm use zone farmland.
- 308A.065 County counsel review of exclusive farm use zoning ordinances; notice upon determination of unqualified land; assessment pending zone requalification.
- 308A.068 Qualification of nonexclusive farm use zone farmland.
- 308A.071 Income requirements for nonexclusive farm use zone farmland.
- 308A.074 Wasteland qualifications; annual application.
- 308A.077 Application to qualify nonexclusive farm use zone farmland.
- 308A.080 Acquired land qualifications.
- 308A.083 Effect of qualification generally.
- 308A.086 Requalification generally.
- 308A.089 Requalification of disqualified nonexclusive farm use zone farmland; fee.
- 308A.091 Rules for farm use special assessment pursuant to remediation plan; fee; limitation.
- Note: 308A.091 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 308A or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation. (Valuation)
- 308A.092 Determining value for farm use; procedure.
- 308A.095 Elective appointment of county board of review for advice on income-approach factors.
- 308A.098 County board of property tax appeals use of assessor s data.
- 308A.101 [Formerly 308.360; repealed by 2011 c.193 3]
- 308A.104 [Formerly 308.365; repealed by 2011 c.193 3]
- 308A.107 Value for farm use; maximum assessed value and assessed value of farmland.
- 308A.110 Real property improvements and machinery not subject to farm use special assessment.
- 308A.113 Disqualification of exclusive farm use zone farmland; reversal for remediation plan.
- 308A.116 Disqualification of nonexclusive farm use zone farmland; reversal for remediation plan.
- 308A.119 Abatement; termination of abatement.
- 308A.122 Effect of requalification on abated taxes.
- 308A.125 Historic cemeteries within exclusive farm use zones; partition; effect of disqualification.
- 308A.128 Certain district assessments inapplicable to exclusive farm use zone farmland.
- 308A.250 Definitions for ORS 308A.250 to 308A.259.
- 308A.253 Qualification of homesites.
- 308A.256 Maximum assessed value and assessed value of homesites.
- 308A.259 Disqualification of homesite.
- 308A.300 Definitions for ORS 308A.300 to 308A.330.
- 308A.303 Policy.
- 308A.306 Application for open space use assessment; contents of application; filing; reapplication.
- 308A.309 Submission of application for approval of local granting authority; grounds for denial; approval; application withdrawal.
- 308A.312 Notice to assessor of approval or denial; recording approval; assessor to record potential additional taxes on tax roll; appeal from denial.
- 308A.315 Determination of maximum assessed value and assessed value of open space lands; rules.
- 308A.318 Change in use of open space land; notice to assessor; withdrawal from classification; collection of additional taxes; exception.
- 308A.321 Withdrawal by assessor when use changed; notice; imposition of additional taxes; interest; penalty; exception.
- 308A.324 Prepayment of additional taxes; extending taxes on tax roll; collection; distribution.
- 308A.327 Reports on land use from owners; effect of failure to make report upon demand.
- 308A.330 Rules.
- 308A.350 Definitions for ORS 308A.350 to 308A.383.
- 308A.353 Policy.
- 308A.356 Application for exemption as riparian land; contents; notice after sale or transfer.
- 308A.359 Standards and criteria for exemption; determination; exemption limited to certain lands; application withdrawal.
- 308A.360 City and county authorization required for exemption of riparian land within city and urban growth boundary.
- 308A.362 Approval or disapproval of application; limitation on approval; order; notice; exemption; potential additional taxes.
- 308A.365 Duration of exemption; change in use; withdrawal at request of owner.
- 308A.368 Additional taxes upon withdrawal from riparian land designation; computation.
- 308A.371 Additional taxes; payment; collection.
- 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.
- 308A.377 Abatement of additional tax when farm, forest or open space land designated riparian.
- 308A.380 Limitation on amount of land that may be exempt as riparian land.
- 308A.383 Rules.
- 308A.400 Findings.
- Note: 308A.400 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 308A or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
- 308A.403 Policy.
- 308A.406 Definitions for ORS 308A.403 to 308A.430.
- 308A.409 Wildlife habitat conservation and management plans; rules.
- 308A.412 Plan submission and review; limitation on approval; rules.
- 308A.415 Designation by State Fish and Wildlife Commission of land eligible for wildlife habitat special assessment.
- 308A.418 Removal of designation upon request of city or county; requirements.
- 308A.421 Effect of designation or removal for property tax purposes.
- 308A.424 Application for special assessment; approval.
- 308A.427 Valuation.
- 308A.430 Disqualification from special assessment.
- 308A.450 Definitions.
- 308A.453 Requirements.
- 308A.456 Application for conservation easement special assessment; contents; application fee.
- 308A.459 Valuation.
- 308A.462 Dwellings.
- 308A.465 Inspection by holder; disqualification; notice; requalification.
- 308A.700 Definitions for ORS 308A.700 to 308A.733.
- 308A.703 Additional taxes upon disqualification.
- 308A.706 Circumstances when additional taxes are deferred; potential additional tax liability.
- 308A.707 Additional taxes when land disqualified from small tract forestland assessment.
- 308A.709 Circumstances when additional taxes are not imposed.
- 308A.712 Determining amount of deferred additional taxes and period for which additional taxes are due.
- 308A.715 Imposition of deferred additional taxes upon request of owner.
- 308A.718 Assessor to send notice upon disqualification or forestland change in use; deadline; appeal; change in special assessment explanation; remediation plan notification.
- 308A.721 [1999 c.314 40; repealed by 2003 c.454 81 and 2003 c.621 49] (Change of Special Assessment)
- 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 easement land.
- 308A.727 Change to open space use; additional taxes upon withdrawal; notification upon application.
- 308A.730 Application for special assessment following acquisition of land through government exchange; amount of additional taxes following disqualification.
- 308A.733 Withdrawal of change of special assessment application.
- 308A.740 Legislative findings and declarations.
- 308A.743 Disqualification limited when land subject to conservation and management plan, conservation easement or deed restriction; procedural requirements.
Disclaimer: These codes may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.