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2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 308A - Land Special Assessments
FARM USE SPECIAL ASSESSMENT
- Section 308A.050 - Legislative intent.
- 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.065 - County counsel review of exclusive farm use zoning ordinances; notice upon determination of unqualified land; assessment pending zone requalification.
- 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.083 - Potential additional tax liability.
- Section 308A.086 - Requalification generally.
- Section 308A.089 - Requalification of disqualified nonexclusive farm use zone farmland; fee.
- Section 308A.091 - Rules for farm use special assessment pursuant to remediation plan; fee; limitation.
- Section 308A.092 - Determining value for farm use; procedure.
- Section 308A.095 - Elective appointment of county board of review for advice on income-approach factors.
- Section 308A.098 - County board of property tax appeals use of assessor’s data.
- Section 308A.101 [Formerly 308.360; repealed by 2011 c.193 §3]
- Section 308A.104 [Formerly 308.365; repealed by 2011 c.193 §3]
- Section 308A.107 - Value for farm use; maximum assessed value and assessed value of farmland.
- Section 308A.110 - Real property improvements and machinery not subject to farm use special assessment.
- Section 308A.113 - Disqualification of exclusive farm use zone farmland; reversal for remediation plan.
- Section 308A.116 - Disqualification of nonexclusive farm use zone farmland; reversal for remediation plan.
- Section 308A.119 - Abatement; termination of abatement.
- Section 308A.122 - Effect of requalification on potential additional taxes.
- Section 308A.125 - Historic cemeteries within exclusive farm use zones; partition; effect of disqualification.
- 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.303 - Legislative intent.
- Section 308A.306 - Application for open space use assessment; contents of application; filing; reapplication.
- Section 308A.309 - Submission of application for approval of local granting authority; grounds for denial; approval; application withdrawal.
- Section 308A.312 - Notice to assessor of approval or denial; recording approval; assessor to record potential additional taxes on tax roll; appeal from denial.
- Section 308A.315 - Determination of maximum assessed value and assessed value of open space lands; rules.
- Section 308A.318 - Change in use of open space land; notice to assessor; withdrawal from classification; collection of additional taxes; exception.
- Section 308A.321 - Withdrawal by assessor when use changed; notice; imposition of additional taxes; interest; penalty; exception.
- Section 308A.324 - Prepayment of additional taxes; extending taxes on tax roll; collection; distribution.
- Section 308A.327 - Reports on land use from owners; effect of failure to make report upon demand.
- Section 308A.330 - Rules.
- Section 308A.350 - Definitions for ORS 308A.350 to 308A.383.
- Section 308A.353 - Legislative intent.
- Section 308A.356 - Application for exemption as riparian land; contents; notice after sale or transfer.
- Section 308A.359 - Standards and criteria for exemption; determination; exemption limited to certain lands; application withdrawal.
- Section 308A.360 - City and county authorization required for exemption of riparian land within city and urban growth boundary.
- Section 308A.362 - Approval or disapproval of application; limitation on approval; order; notice; exemption; potential additional taxes.
- 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.374 - Reports on riparian land use from owners; effect of failure to make report upon demand; request by assessor for determination of continued qualification.
- Section 308A.377 - Abatement of additional tax when farm, forest or open space land designated riparian.
- Section 308A.380 [Formerly 308.802; repealed by 2015 c.480 §4]
- Section 308A.383 - Rules.
- Section 308A.400 - Findings.
- 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.415 - Designation by State Fish and Wildlife Commission of land eligible for wildlife habitat special assessment.
- Section 308A.418 - Removal of designation upon request of city or county; requirements.
- Section 308A.421 - Effect of designation or removal for property tax purposes.
- 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.456 - Application for conservation easement special assessment; contents; application fee.
- Section 308A.459 - Valuation; potential additional tax liability.
- Section 308A.462 - Dwellings.
- 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.706 - Circumstances when additional taxes are deferred; potential additional tax liability.
- 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.712 - Determining amount of deferred additional taxes and period for which additional taxes are due.
- Section 308A.715 - Imposition of deferred additional taxes upon request of owner.
- Section 308A.718 - Assessor to send notice upon disqualification or forestland change in use; deadline; appeal; change in special assessment explanation; remediation plan notification.
- Section 308A.721 [1999 c.314 §40; repealed by 2003 c.454 §81 and 2003 c.621 §49]
- 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 easement land.
- Section 308A.727 - Change to open space use; additional taxes upon withdrawal; notification upon application.
- Section 308A.730 - Application for special assessment following acquisition of land through government exchange; amount of additional taxes following disqualification.
- Section 308A.733 - Withdrawal of change of special assessment application.
- Section 308A.740 - Legislative policy.
- Section 308A.743 - Disqualification limited when land subject to conservation and management plan, conservation easement or deed restriction; procedural requirements.
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