justicedao/ipfs_state_laws huggingface dataset:
150-308-1090 Calculation of MSAV When SAV Soil Classification is Changed (1) Definitions: (a) “MSAV” means maximum assessed value for property subject to special assessment (maximum specially assessed value). (b) “SAV” means specially assessed value. (c) “MSAV tables” are the tables that provide a maximum assessed value per acre equal to 103% of the maximum assessed value per acre from the previous assessment year. The county assessor is required to develop these tables for each assessment year under ORS 308A.107(3)(b). (2) When an SAV soil classification as provided by the assessor in each county is changed, the MSAV must use corresponding soil classification values from the MSAV Table if: (a) There is a physical change such as, but not limited to: (A) Irrigation is added. (B) Irrigation is removed. (C) Soil movement caused by slides, erosion, flooding, wind, etc. (D) Soil is depleted indefinitely due to extended over use of crop. (E) Soil is enhanced due to extensive additives to the soil. (F) Trees are removed so that cultivation can take place and previous classification was based in part on the inability to cultivate. (G) Rocks and other debris are removed to enhance cultivation. (H) Site improvements are added including but not limited to drainage system, fill, contouring, leveling, and diking. (b) There are specific non-physical changes such as: (A) Comprehensive soil reclassification due to a new published government agency soil survey. (B) Land class acreage adjustments to implement a GIS mapping system. (C) The assessor reasonably determines that a property’s land is no longer in the same land class that it was in during the prior assessment year. The assessor’s determination that the land is no longer in the same land class cannot be arbitrary, but must be based on preexisting criteria for the respective land classes. The preexisting criteria for the respective land classes must be clear, objective, consistently applied and uniform within the county. Land classification changes must be the result of the reasonable application of the preexisting criteria to the actual condition of the land. (3) The assessor must calculate the corresponding MSAV for new SAV soil classes using the following procedure: (a) Divide the average MSAV for all soil types by the average SAV for all soil types to derive a changed property ratio. (b) Multiply the SAV value of the new soil type by the changed property ratio to obtain the MSAV for the new soil class. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.370 & 308A.107 History: Renumbered from 150-308A.107, REV 25-2016, f. 8-12-16, cert. ef. 9-1-16 REV 11-2000, f. 12-29-00, cert. ef. 12-31-00, Renumbered from 150-308.370(5) REV 13-1999, f. 12-30-99, cert. ef. 12-31-99
150-308-1100 Disqualification of Exclusive Farm Use Farmland; Site Inspection and Notation (1)(a) Before Exclusive Farm Use (EFU) land is disqualified from farm use assessment due to discovery by the assessor that the land is no longer being devoted to a farm use, the assessor must: (A) Make a reasonable effort to contact the owner, owner’s agent or person using the land; (B) Make a site inspection of the property; and (C) Request the recent history of the property’s use. (b) The assessor must make a record of the inspection that includes when the inspection was made, who made the inspection, copy of contact letter(s) or record of other means of contact, information from the person contacted, and notations of the conditions found. Notations about the conditions found may include the farm uses being made of the property, areas having no apparent farm use, vegetation on the property and its condition, whether the property is fenced and the fence’s condition, and other conditions of the property that indicate a farm use or lack of farm use. The record of inspection must be retained in the assessor’s office for at least three years. (2) If property disqualification is effective after June 30, the EFU property will remain valued for farm use on the assessment and tax roll until the following July 1. (a) Disqualification for non-farm use occurs as of the January 1 assessment date and is effective as of June 30 if the disqualification notice is mailed on or before August 14. (b) If EFU property disqualification is effective on or before June 30 for any reason other than for non-farm use, to be valid the notice must be mailed within 30 days after the date that land is disqualified. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.397 & 308A.113 History: Renumbered from 150-308A.113, REV 25-2016, f. 8-12-16, cert. ef. 9-1-16 REV 11-2000, f. 12-29-00, cert. ef. 12-31-00, Renumbered from 150-308.397 RD 9-1997, f. & cert. ef. 12-31-97 RD 16-1987, f. 12-10-87, cert. ef. 12-31-87 RD 10-1985, f. 12-26-85, cert. ef. 12-31-85
150-308-1110 Disqualification of Non-Exclusive Farm Use (Non-EFU) Farmland; Site Inspection and Notation (1)(a) Before non-EFU land is disqualified from farm use assessment due to discovery by the assessor that the land is no longer being devoted to a farm use, the assessor must; (A) Make a reasonable effort to contact the owner, owner’s agent or person using the land; (B) Make a site inspection of the property; and (C) Request the recent history of the property’s use. (b) The assessor must make a record of the inspection that includes when the inspection was made, who made the inspection, copy of contact letter(s) or record of other means of contact, information from the person contacted, and notations of the conditions found. Notations about the conditions found may include the farm uses being made of the property, areas having no apparent farm use, vegetation on the property and its condition, whether the property is fenced and the fence’s condition, and other conditions of the property that indicate a farm use or lack of farm use. The record of inspection must be retained in the assessor’s office for at least three years. (c) If the inspection indicates a farm activity being conducted which may not provide sufficient income to satisfy the income test, the assessor must demand that the landowner complete an income questionnaire. (2) If property disqualification is effective after June 30, the non-EFU property will remain valued for farm use on the assessment and tax roll until the following July 1. (a) Disqualification for non-farm use occurs as of the January 1 assessment date and is effective as of June 30 if the disqualification notice is mailed on or before August 14. (b) If non-EFU property disqualification is effective on or before June 30 for any reason other than for non-farm use, to be valid the notice must be mailed within 30 days after the date that land is disqualified. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.390 & 308A.116 History: Renumbered from 150-308A.116, REV 25-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-308.390, REV 11-2000, f. 12-29-00, cert. ef. 12-31-00 RD 9-1997, f. & cert. ef. 12-31-97 RD 16-1987, f. 12-10-87, cert. ef. 12-31-87 RD 10-1985, f. 12-26-85, cert. ef. 12-31-85 RD 9-1984, f. 12-5-84, cert. ef. 12-31-84 TC 17-1979, f. 12-20-79, cert. ef. 12-31-79 12/31/77 11/73 9/71 3/70 2/68 1/66 8/64
150-308-1120 Definition of Specially Assessed Homesites (1) “Homesite” as defined in ORS 308A.250(3) includes site developments as defined in OAR 150-307-0010 and amenities associated with the raw, undeveloped land such as topography that affords the site a particular view, river frontage, property access, and utility access. (2) A forest homesite qualified under ORS 308A.253(1) must be located on a parcel of land with greater than 10 acres of specially assessed forestland, that is zoned exclusive farm use (EFU), forest use, or farm and forest use. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.229 & 308A.250 History: Renumbered from 150-308A.250, REV 25-2016, f. 8-12-16, cert. ef. 9-1-16 REV 11-2000, f. 12-29-00, cert. ef. 12-31-00, Renumbered from 150-308.229 RD 8-1991, f. 12-30-91, cert. ef. 12-31-91
150-308-1130 Application for Specially Assessed Homesite (1) An annual application must be filed with the assessor on or before April 15 of each year to receive the special assessment on a qualified homesite associated with a farm lot or parcel in a non-exclusive farm use (non-EFU) zone. (2) An application is not required to receive the special assessment on a qualified homesite situated on: (a) A farm use lot or parcel in an exclusive farm use (EFU) zone; (b) A forestland lot or parcel in an EFU, forest use, or mixed farm and forest use zone and classified by the assessor as highest and best use forestland, designated forestland, or small tract forestland (STF); or (c) A lot or parcel that is subject to a wildlife habitat special assessment. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308A.253 History: Renumbered from 150-308A.253, REV 25-2016, f. 8-12-16, cert. ef. 9-1-16 REV 9-2006, f. 12-27-06, cert. ef. 1-1-07 REV 11-2000, f. 12-29-00, cert. ef. 12-31-00
150-308-1150 Ratio Calculation for Open Space Lands (1) An open space ratio must be applied to the open space special assessed value of newly designated open space lands to determine a maximum specially assessed value. The Department of Revenue will annually calculate a statewide ratio for open space lands. (a) Counties with 10 or more open space accounts must develop and apply their own ratio. (b) Counties having less than 10 open space accounts must use the statewide ratio. (2) The ratio is calculated by dividing: (a) The total current year maximum specially assessed value of land for all open space accounts (prior year’s maximum specially assessed value multiplied by 103 percent), by (b) The total current year specially assessed value of land for the same open space accounts. (3) Only land that is specially assessed as open space may be used in the open space ratio calculation. (4) Property that may not be used in developing the open space ratio calculation includes: (a) Land that is valued under another special assessment program; (b) Land that does not qualify for open space assessment; (c) Any portion of an account that is assessed at market value, such as buildings; (d) New open space accounts; and (e) Disqualified accounts. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308A.315 History: Renumbered from 150-308A.315(4), REV 25-2016, f. 8-12-16, cert. ef. 9-1-16 REV 2-2002, f. 6-26-02, cert. ef. 6-30-02, Renumbered from 150-308.765 RD 9-1997, f. & cert. ef. 12-31-97
150-308-1500 Additional Tax Calculation and When to Impose Additional Tax (1) For the purpose of this rule “lookback period” means the period established by ORS 308A.703(3). (2) Effective August 15, 2018, to calculate the maximum assessed value (MAV) for the computation of the additional tax, multiply the real market value (RMV) of the special assessed land being disqualified for the earliest year in the lookback period by that year’s appropriate change property ratio (CPR) for the classification of the disqualified property as if it would not have been specially assessed. For each subsequent year, calculate the MAV as if the property had not been specially assessed per ORS 308.146. (3) Under certain circumstances, farm use special assessment may be disqualified after July 1 and advance collection of additional taxes made. Disqualifications made under these circumstances are for the next tax year, therefore, the property will remain at its value for farm use on the tax roll until the following July 1. The collection of the additional tax is provided for in section (4). The specific circumstances for this type of disqualification are as follows: (a) For non-exclusive farm use (Non-EFU) zoned farmland: (A) Subdivision plats under Chapter 92; (B) At the owner’s request. (b) For exclusive farm use (EFU) zoned farmland, a non-farm dwelling under ORS 215.236. (4)(a) Collection of Additional Tax: Advance collections of the additional tax made under the provisions of ORS 311.370 are entitled to the discount allowed by ORS 311.505 if the assessor can compute the exact amount of the additional tax at the time the taxes are paid. If the assessor is unable to determine the exact amount due, the discount is allowed when final settlement is made at the time taxes are regularly due, as provided by ORS 311.370. (b) Any additional tax entered on the tax roll becomes part of the tax extended against the property and is collected in the same manner as other real property taxes. ORS 311.505 governs whether a discount is allowed or interest is charged. (5) Distribution of Additional Tax: The total amount of the additional tax added to the tax roll must be apportioned between the taxing districts in which the property is located. (a) The apportionment must be based on the ratio that the billing tax rate of each district bears to the total billing tax rates on the property, as shown on the tax roll on which the additional tax is entered. (b) In preparing the certificate of the tax roll under ORS 311.105, the assessor must add the additional tax due to each taxing district to the total amount to be raised for each district under ORS 311.105. The amount of additional tax due to each taxing district must be included in the percentage distribution schedule computed by the tax collector under ORS 311.390. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308A.703 History: REV 67-2017, amend filed 12/22/2017, effective 01/01/2018 Renumbered from 150-308A.703, REV 25-2016, f. 8-12-16, cert. ef. 9-1-16 REV 11-2000, f. 12-29-00, cert. ef. 12-31-00
150-308-1510 No Additional Tax; Notation Remains (1) In any case where additional tax is deferred under ORS 308A.706, the assessor must continue to enter the notation “potential additional tax liability” on the assessment and tax roll. (2)(a) When specially assessed farmland situated within an exclusive farm use (EFU) zone is transferred to a government ownership making it exempt, the assessor must continue to enter the notation “potential additional tax liability” on the assessment and tax roll. (b) If the use of the land changes to a use inconsistent with a purpose to returning the land to farm use, the additional tax will not be imposed but will remain a lien since the government owner is exempt from taxation. (3) If the disqualification results from the failure of the land to meet the gross income requirement, the additional taxes will not be imposed as long as the land continues to be used as farmland. (4) If disqualification results solely because the land is no longer being devoted to a farm use and if the land is not being used for another use, the additional tax will not be imposed and the assessor must continue to enter the notation “potential additional tax liability” on the assessment and tax roll. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308A.706 History: Renumbered from 150-308A.706, REV 25-2016, f. 8-12-16, cert. ef. 9-1-16 REV 11-2000, f. 12-29-00, cert. ef. 12-31-00
150-308-1520 Deferred Additional Tax (ORS 308A.706); When to Collect (1)(a) When a non-exempt owner acquires exclusive farm use (EFU) farmland that was exempt because it was government owned, any amount designated by the county assessor as potential additional taxes must be added to the next general tax roll by the tax collector if the land is used for purposes inconsistent with returning the land to farm use. (b) Non-EFU farmland liens are collected regardless of use when a non-exempt owner acquires farmland that was disqualified under ORS 308A.116(1)(b) and had liens attached under 308A.703(5). (2) For additional information on collection and distribution of additional tax, see OAR 150-308-1500. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308A.712 History: Renumbered from 150-308A.712, REV 25-2016, f. 8-12-16, cert. ef. 9-1-16 REV 11-2000, f. 12-29-00, cert. ef. 12-31-00
150-308-1530 Disqualification Notification Procedures (1) Notice of Disqualification: (a) A notation must be made on the assessment and tax roll on or before June 30 to indicate that a disqualification of farmland, forestland, or a homesite as listed in ORS 308A.718 has taken place. The assessor must mail notice to the owner or person claiming special assessment within 30 days after the date that land is disqualified. (b) If the disqualification occurs because the land is no longer in farm or forest use, as described under ORS 308A.113(3) (Exclusive Farm Use), 308A.116(6) (Non-Exclusive Farm Use), 321.366 (Western Oregon forestland), or 321.845 (Eastern Oregon forestland), the disqualification is effective only if the notice of disqualification is mailed on or before August 14. (2) The notice to the person claiming special assessment must state: (a) That the subject property has been disqualified from special assessment; (b) That the property will be assessed under ORS 308.156; (c) The amount of the additional tax liability that will be imposed or if the land is not used for another use the amount of the potential additional tax liability (ORS 308A.706(1)); (d) Provisions and timing for change of type of special assessment under ORS 308A.724; and (e) Appeal rights. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.399 & 308A.718 History: Renumbered from 150-308A.718, REV 25-2016, f. 8-12-16, cert. ef. 9-1-16 REV 12-2004, f. 12-29-04, cert. ef. 12-31-04 REV 11-2000, f. 12-29-00, cert. ef. 12-31-00, Renumbered from 150-308.399 RD 9-1997, f. & cert. ef. 12-31-97 RD 6-1994, f. 12-15-94, cert. ef. 12-30-94 RD 8-1992, f. 12-29-92, cert. ef. 12-31-92 RD 9-1989, f. 12-18-89, cert. ef. 12-31-89 RD 16-1987, f. 12-10-87, cert. ef. 12-31-87 RD 9-1984, f. 12-5-84, cert. ef. 12-31-84
150-309-0010 Training for Property Value Appeals Board (PVAB) Members (1) Each person appointed as a member of a PVAB pool must complete training approved by the department in the year they are first appointed and at least every other year thereafter. If there is a break in service for any member of any pool, the first year of the new appointment is considered the same as their original appointment year. Training must be specific to PVAB. (2) PVAB pool members that have completed training approved by the department are eligible to sit on a board. However, if an untrained member is required to sit on a board in order to establish a quorum, the member must read the current PVAB Manual prior to sitting on a board and sign an affidavit stating they have done so. The affidavit is to be made a part of the record of the board and a copy sent to the department. (3) The department may approve various types of training for board members based upon educational effectiveness, cost and accessibility to members. Approved training may include but not be limited to the following: in‐service training sponsored by the department; individual workbook with examination; EdNET; or interactive computer‐based multimedia training. (4) Notwithstanding Section (1) of this rule, for years in which no petitions are filed, board members are not subject to PVAB training requirements for that year. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 309.022 History: REV 20-2024, minor correction filed 06/25/2024, effective 06/25/2024 Renumbered from 150-309.022(1), REV 26-2016, f. 8-12-16, cert. ef. 9-1-16 REV 10-2002, f. & cert. ef. 12-31-02 RD 9-1997, f. & cert. ef. 12-31-97 RD 1-1995, f. 12-29-95, cert. ef. 12-31-95 RD 6-1993, f. 12-30-93, cert. ef. 12-31-93 RD 8-1992, f. 12-29-92, cert. ef. 12-31-92 RD 9-1989, f. 12-18-89, cert. ef. 12-31-89
150-309-0020 Record of Property Value Appeals Board Meetings An administrative record of the proceedings of the property value appeals board must be kept by the county clerk. (1) The record must be kept in a manner that meets the retention requirements of OAR chapter 166. (a) The record of board proceedings may be either a written summary or audio recording. (b) The records must be organized in a manner that facilitates retrieval of a particular proceeding such as by date of meeting, name of petitioner, or assigned number. (c) The record may be maintained as a separate record called Property Value Appeals Board Proceedings. (2) The administrative record of the board must include, but is not limited to: (a) A copy of the order appointing board members to the pools described in ORS 309.067 or a copy of the minutes of the meeting of the county governing body during which the pools were appointed; (b) Oaths of office of members; (c) Verification of training; (d) Designation of legal counsel, if appropriate; (e) Affidavit of publication of notice of session and copies of all published notices; (f) Record of appointment of board appraiser, if applicable; (g) Daily or weekly agendas; and (h) Summary of actions required by OAR 150‐309‐0260. (3) The individual record of each meeting held during which the board makes a decision or obtains material that will be used in making a decision, must include, but is not limited to: (a) The date of the meeting; (b) A list of those present, including all members and any person who presents evidence; (c) The substance of any discussion on any matter; (d) All material presented as evidence; (e) All motions and who made them; (f) Results of all votes and how each member voted; (g) Petitions, marked with date received and assigned number; (h) Authorizations to represent or powers of attorney; (i) Defective petition notices, if applicable; (j) Hearing notices, if applicable; (k) The board's order, which must contain the original or facsimile signatures, including orders issued pursuant to stipulations filed at or after the time the board convenes; (L) Stipulations filed at or after the time the board convenes; (m) Stipulations filed with the clerk of the board under ORS 308.242(3); and (n) Requests to withdraw a petition. [Publications: The publication referred to or incorporated by reference in this rule is available from the Department of Revenue pursuant to ORS 183.360(2) and 183.355(6).] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 309.024 History: REV 21-2024, minor correction filed 06/25/2024, effective 06/25/2024 REV 19-2020, minor correction filed 09/25/2020, effective 09/25/2020 Renumbered from 150-309.024, REV 26-2016, f. 8-12-16, cert. ef. 9-1-16 REV 9-2006, f. 12-27-06, cert. ef. 1-1-07 REV 12-2004, f. 12-29-04, cert. ef. 12-31-04 Renumbered from OAR 150-309.012(5), RD 9-1997, f. & cert. ef. 12-31-02 RD 6-1993, f. 12-30-93, cert. ef. 12-31-93 RD 8-1992, f. 12-29-92, cert. ef. 12-31-92