justicedao/ipfs_state_laws huggingface dataset:
ORS Chapter 308a — Land Special Assessments

ORS 308a.709. Circumstances when additional taxes are not imposed. Notwithstanding that land may have been disqualified from special assessment, no additional taxes may be imposed under ORS 308A.703 if: (1) As of the date the disqualification is taken into account on the assessment and tax roll, the land is any of the following: (a) Acquired by a governmental agency as a result of the lawful exercise of the power of eminent domain or the threat or imminence thereof. (b) Acquired by purchase, agreement or donation under ORS 390.121 (relating to State Parks and Recreation Commission acquisitions). (c) Acquired by a city, county, metropolitan service district created under ORS chapter 268 or park and recreation district organized under ORS chapter 266 for public recreational purposes or for the preservation of scenic or historic places. (d) Acquired for wildlife management purposes under ORS 496.146. (e) Land that ceases to be located within the boundaries of an exclusive farm use zone as the result of a change in the boundaries of the zone or removal of the zone following an action by the governing body of the county or city that: (A) Was not requested or initiated by the owner of the land; or (B) Was requested by: (i) The State Parks and Recreation Department for public park purposes under ORS 390.121; or (ii) The State Fish and Wildlife Commission for wildlife management purposes under ORS 496.146. (f) Forestland acquired by a federal, state or local governmental agency. In the case of an acquisition described in this paragraph, a lien for additional taxes and interest may not attach on the day preceding the day of transfer of the forestland to the governmental agency. (2)(a) At the time of disqualification, the land is public property that was leased or rented to a taxable owner as described in ORS 307.110 and the reason for the disqualification is the termination of the lease under which the land was assessed. (b) As used in this subsection, the time of disqualification means the date on which the lease was terminated.
ORS Chapter 308a — Land Special Assessments

ORS 308a.712. Determining amount of deferred additional taxes and period for which additional taxes are due. (1) If the disqualification of land from special assessment results in the deferral of additional taxes under ORS 308A.706: (a) The amount of deferred additional taxes shall be determined as provided for in this section in lieu of ORS 308A.703; and (b) The deferred additional taxes shall be added to the assessment and tax roll for the year in which the event described in subsections (2) to (6) of this section is first taken into account for property tax purposes, to be collected and distributed in the same manner as other ad valorem property taxes. (2) If additional taxes are deferred under ORS 308A.706 (1)(a) (relating to compatible nonuse of farmland) and subsequently the land is changed to an industrial, commercial, residential or other use incompatible with a return of the land to farm use, then: (a) The amount of additional tax due for each year to which the additional tax applies shall be the difference between the taxes assessed against the land and the taxes that would have been assessed against the land in that year had the land not been in special assessment; and (b) The number of years for which the additional tax shall be collected shall be the total number of years (whether or not continuous) that the farm use special assessment was in effect for the land, not to exceed: (A) In the case of disqualified exclusive farm use zone farmland located outside an urban growth boundary, 10 tax years, or such lesser number of years, corresponding to the number of years of farm use zoning applicable to the property; or (B) In the case of all other farmland disqualified from farm use special assessment, five tax years. (3)(a) If additional taxes are deferred under ORS 308A.706 (1)(b) (relating to government exchange of land), additional taxes shall be collected when the land acquired as a result of the exchange is disqualified from special assessment. The additional taxes shall equal the total amount of additional taxes under ORS
ORS Chapter 308a — Land Special Assessments

ORS 308a.715. Imposition of deferred additional taxes upon request of owner. (1) Notwithstanding that additional taxes otherwise due under ORS 308A.703 are deferred under ORS 308A.706, the additional taxes may be imposed at any time after disqualification of the property from special assessment if the property owner so requests. (2) A request for imposition of tax under this section shall be made in writing to the county assessor. (3) If the request for imposition of tax under this section is made prior to August 15 of the assessment year, the additional tax shall be added to the current general property tax roll to be collected and distributed in the same manner as other real property tax. If the request for imposition of tax is made on or after August 15 of the assessment year, the additional tax shall be added to the next general property tax roll to be collected in the same manner as other ad valorem property taxes. [1999 c.314 38] (Disqualification Notification Procedures)
ORS Chapter 308a — Land Special Assessments

ORS 308a.721. [1999 c.314 40; repealed by 2003 c.454 81 and 2003 c.621 49] (Change of Special Assessment)
ORS Chapter 308a — Land Special Assessments

ORS 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. (1)(a) In order for additional taxes imposed under ORS 308A.703 to be deferred under ORS 308A.706 (1)(d) (relating to change in special assessment), the owner must file an application or claim for classification under another special assessment law. (b) If the disqualification is effective prior to July 1 in any year, the owner shall file the required claim or application on or before August 1 of that year. (c) If the disqualification is effective on or after July 1 in any year, the county taxing authorities shall continue the classification on the current assessment and tax rolls, and the owner shall file the required claim or application in the next calendar year in accordance with the laws governing the particular special assessment program. (2) If an owner of land disqualified under one of the special assessment laws listed in ORS 308A.706 (1)(d) seeks to qualify for farm use special assessment of nonexclusive farm use zone farmland under ORS 308A.068, the owner shall have five years, beginning with the first year in which application is made under this section, to qualify for the two-year farm use requirement of ORS 308A.068 and the income requirement under ORS 308A.071. (3) Notwithstanding subsection (1) of this section, an owner may make application under this section at any time within 30 days of the date notice of disqualification is sent by the assessor under ORS 308A.718. (4) Notwithstanding subsections (1) to (3) of this section: (a) An owner of land disqualified from wildlife habitat special assessment under ORS 308A.430 that was previously subject to ORS 215.236 (5), except for conservation easement special assessment, may not apply for another special assessment under this section without first satisfying the requirements of ORS 215.236 (5); and (b) An owner of land disqualified from conservation easement special assessment under ORS 308A.465, except for wildlife habitat special assessment, may not apply for another special assessment under this section without first satisfying the requirements of ORS 215.236 (5).
ORS Chapter 308a — Land Special Assessments

ORS 308a.727. Change to open space use; additional taxes upon withdrawal; notification upon application. (1) Land specially assessed under any of the special assessment laws listed in ORS 308A.706 (1)(d) shall be changed to open space use special assessment under ORS 308A.300 to 308A.330 if: (a) Application for open space use special assessment is or has been made under ORS
ORS Chapter 308a — Land Special Assessments

ORS 308a.730. Application for special assessment following acquisition of land through government exchange; amount of additional taxes following disqualification. (1) If land specially valued under ORS 308A.062, 308A.068, 321.257 to 321.390, 321.700 to 321.754 or 321.805 to 321.855 is acquired by a governmental agency or body as a result of an exchange of the land for land of approximately equal value held by the governmental agency or body and the land acquired from the governmental agency or body is not farm use land located within an exclusive farm use zone or is not land, the highest and best use of which is the growing and harvesting of trees of a marketable species, the owner shall make application for special valuation as farm or forest land in the manner provided under ORS 308A.077, 321.358, 321.706 or 321.839, whichever is applicable, as follows: (a) If the exchange takes place prior to July 1, the owner shall file the application on or before August 1. (b) If the exchange takes place on or after July 1, the owner shall file the application on or before April 1 of the following year. (2) Failure to file an application as required under this section, or failure to otherwise meet the qualification for special valuation under the special assessment law for which application is made shall disqualify the land under ORS 308A.703. However, the amount of additional taxes imposed upon the disqualification under this subsection shall be equal to those that would have been imposed against the land transferred to the governmental agency or body on account of the exchange were it not for ORS 308A.706 (1)(b). (3) If an application filed under this section is for classification for farm use special assessment under ORS 308A.068, the owner shall have five years beginning with the first year of classification to meet the income requirements under ORS 308A.071 and need not meet the two-year farm use requirements of ORS
ORS Chapter 308a — Land Special Assessments

ORS 308a.733. Withdrawal of change of special assessment application. (1) Where any property has been granted special assessment for the purposes of property taxation under any of the special assessment laws listed in subsection (2) of this section, and the owner or other qualified person applies for a change in the classification under another special assessment law, the applicant shall have 30 days thereafter within which to withdraw the application, by giving written notice to the public official or agency to whom the applicant applied for the change in classification. If no notice of withdrawal is given by the applicant, the application shall be acted upon and the change in classification made, as otherwise provided by law. (2) This section applies to the following special assessment laws: (a) ORS 308A.050 to 308A.128 (relating to special assessment at value for farm use). (b) ORS 321.257 to 321.390 (relating to special assessment as designated forestland in western Oregon). (c) ORS 321.805 to 321.855 (relating to special assessment as designated forestland in eastern Oregon). (d) ORS 321.700 to 321.754 (relating to special assessment as small tract forestland). (e) ORS 308A.300 to 308A.330 (relating to classification as open space land). (f) ORS 308A.350 to 308A.383 (relating to designation as riparian land). (g) ORS 308A.403 to 308A.430 (relating to special assessment as wildlife habitat). (h) ORS 308A.450 to 308A.465 (relating to special assessment as conservation easement). [Formerly 308.025; 2003 c.454 46,48; 2003 c.621 92; 2007 c.809 17] (Conservation Management; Effect on Disqualification)
ORS Chapter 308a — Land Special Assessments

ORS 308a.740. Legislative policy. (1) The Legislative Assembly finds that it is in the interests of the people of this state that certain private lands be managed in a sustainable manner for the purpose of maintaining the long-term ecological, economic and social values that these lands provide. (2) The Legislative Assembly declares that it is the policy of this state to encourage landowners to manage private lands in a sustainable manner through tax policy, land use planning, education and technical and financial incentives. (3) The Legislative Assembly further declares that it is the policy of this state not to impose additional taxes on property, commodities or income if a landowner voluntarily forgoes, limits or postpones economic uses of private land for conservation purposes. (4) As used in this section, conservation means the management of land, water and natural resources for the purpose of meeting human and ecological needs in a sustainable manner.
ORS Chapter 308a — Land Special Assessments

ORS 308a.743. Disqualification limited when land subject to certain plans, easements, deed restrictions or leases; procedural requirements. (1) Land that is specially assessed under ORS 308A.050 to 308A.128, 308A.300 to 308A.330, 308A.403 to 308A.430, 308A.450 to 308A.465, 321.257 to 321.390, 321.700 to 321.754 or 321.805 to 321.855, or land that is exempt from property tax under ORS 308A.350 to 308A.383, may not be disqualified from the special assessment or exemption, and may not be subject to additional taxes under ORS 308A.700 to 308A.733 or other law, if the property owner has: (a) Entered into a wildlife habitat conservation and management plan, as described in ORS 308A.403 to 308A.430, approved by the State Department of Fish and Wildlife; (b) Executed a conservation easement, as defined in ORS 271.715, or a deed restriction and the land: (A) Is managed in compliance with the conservation easement or deed restriction; and (B) Continues to meet the requirements for special assessment or exemption. The existence of the conservation easement or deed restriction may not cause the disqualification of the land from special assessment or exemption or preclude the disqualification of the land from special assessment or exemption for some other reason; or (c) With respect to specially assessed irrigated farmland, an active in-stream lease for water rights appurtenant to the irrigated farmland under ORS 537.348 (2) and the farmland is being used according to accepted farming practices that are a mode of operation customarily utilized in conjunction with farm use. (2) A property owner who executes a conservation easement may convey the easement to a land trust or other qualified entity without a loss of benefits under this section. (3) In order for land to be subject to this section: (a) The conservation easement, deed restriction or wildlife habitat conservation and management plan must be recorded in the records of the clerk of the county in which the land is located; and (b) A copy of the conservation easement, deed restriction, wildlife habitat conservation and management plan or final order issued by the Water Resources Department approving an in-stream lease, along with the property tax account number for the land, must be sent to the county assessor. [2001 c.708 3; 2003 c.454 50,52; 2003 c.539 35; 2003 c.621 93; 2007 c.809 15; 2023 c.520 1] Note: The amendments to
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.002. [Repealed by 1953 c.310 3]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.004. [Repealed by 1953 c.310 3]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.006. [Repealed by 1953 c.310 3]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.008. [Repealed by 1953 c.310 3]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.010. [Repealed by 1953 c.310 3] GENERAL PROVISIONS
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.011. 25, chapter 7, Oregon Laws 2011, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled. (b) If a refund is due any taxpayer for a tax year beginning before January 1, 2011, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to ORS 305.239, 305.494, 305.690, 307.130, 307.147, 308A.450, 310.140, 310.630, 310.800, 314.011, 315.004, 316.012, 317.010 and 317.097 by sections 11 to 19 and 21 to 25, chapter 7, Oregon Laws 2011, then notwithstanding ORS 305.270 or 314.415 or other law, the refund or portion thereof shall be paid without interest. (c) Any changes required because of the amendments to ORS 305.239, 305.494, 305.690, 307.130, 307.147, 308A.450, 310.140, 310.630, 310.800, 314.011, 315.004, 316.012, 317.010 and 317.097 by sections 11 to 19 and 21 to 25, chapter 7, Oregon Laws 2011, for a tax year beginning before January 1, 2011, shall be made by filing an amended return within the time prescribed by law. (d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the changes relate within the period specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a return for a tax year beginning on or after January 1, 2011, and before January 1, 2012, is filed, whichever period expires later. [2011 c.7 28; 2011 c.723 27] Note:
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.012. [Repealed by 1953 c.310 3]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.014. [Repealed by 1953 c.310 3]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.015. Soccer referees considered independent contractors. Notwithstanding ORS 670.600, for purposes of ORS chapter 316, a person serving as a referee or assistant referee in a youth or adult recreational soccer match shall be considered to be an independent contractor.
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.016. [Repealed by 1953 c.310 3]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.018. [Repealed by 1953 c.310 3]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.020. [Repealed by 1953 c.310 3]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.021. Application of chapter. Except where the context requires otherwise, this chapter is applicable to all laws of this state imposing taxes upon or measured by net income.
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.022. [Repealed by 1953 c.310 3]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.023. Application to partners in domestic partnership and to surviving partners. This chapter applies to partners in a domestic partnership, as defined in ORS 106.310, and surviving partners as if federal income tax law recognized a domestic partnership in the same manner as Oregon law.
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.024. [Repealed by 1953 c.310 3]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.026. [Repealed by 1953 c.310 3]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.028. [Repealed by 1953 c.310 3]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.030. [Repealed by 1953 c.310 3]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.032. [Repealed by 1953 c.310 3]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.034. [Repealed by 1953 c.310 3]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.036. [Repealed by 1953 c.310 3]
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.037. Application of P.L. 101-140, Omnibus Budget Reconciliation Act of 1989 (P.L. 101-239) and Omnibus Budget Reconciliation Act of 1991 (P.L. 101-508). (1) Except as provided in subsection (2) of this section and sections 25a to 32, chapter 457, Oregon Laws 1991, the new material and amendments by chapter 457, Oregon Laws 1991, apply to transactions or activities occurring on or after January 1, 1991, in tax years beginning on or after January 1, 1991. (2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in P.L. 101-140, the Omnibus Budget Reconciliation Act of 1989 (P.L. 101-239) and the Omnibus Budget Reconciliation Act of 1990 (P.L. 101-508) shall apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the federal Internal Revenue Code and related federal law. (3)(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 1991, and the deficiency, or any portion thereof, is attributable to any retroactive treatment under chapter 457, Oregon Laws 1991, then any interest or penalty assessed under ORS chapter 305, 314, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled. (b) If a refund is due any taxpayer for a tax year beginning before January 1, 1991, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under chapter 457, Oregon Laws 1991, then notwithstanding ORS 314.415 or other law, the refund or portion thereof shall be paid without interest. (c) Any changes required on account of chapter 457, Oregon Laws 1991, for a tax year beginning prior to January 1, 1991, shall be made by filing an amended return within the time prescribed by law. (d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the change or changes relate within the period as specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a 1991 return is filed, whichever period expires later. [1991 c.457 25] Note: See first note under 314.033. Note: Legislative Counsel has substituted chapter 457, Oregon Laws 1991, for the words this Act in section 25, chapter 457, Oregon Laws 1991, compiled as 314.037. Specific ORS references have not been substituted, pursuant to 173.160. These sections may be determined by referring to the 1991 Comparative Section Table located in Volume 22 of ORS.
ORS Chapter 314 — Taxes Imposed Upon or

ORS 314.038. [Repealed by 1953 c.310 3]