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

ORS 308a.400. Findings. (1) The Legislative Assembly finds that the State of Oregon has a rich diversity of plants, animals and other natural resources on private lands. Conservation and careful management of these resources is evident in Oregons working landscape and is essential to the economic and ecological health of Oregon. (2) The Legislative Assembly further finds that conservation of natural resources on private lands is desirable, and nonregulatory programs that encourage and enable landowners to engage voluntarily in conservation should be available to supplement regulatory and other approaches. (3) The Legislative Assembly further finds that to maximize voluntary landowner participation in conservation programs, conservation should be recognized as a legitimate land use and landowners should have a full range of incentive programs from which to choose. (4) The Legislative Assembly further finds that state government should have a mechanism to coordinate, facilitate and memorialize a landowners compliance with regulatory requirements while simultaneously providing a means to combine or coordinate multiple incentive programs among agencies and levels of government. (5) The Legislative Assembly further finds that efforts should be made to more effectively and efficiently target conservation programs administered by federal, state and local governments. (6) The Legislative Assembly further finds that there should be a comprehensive review to identify and assess the states conservation needs and to coordinate the development, dissemination and implementation of a comprehensive statewide conservation strategy to define priorities and address ecological goals while enhancing economic and social conditions. [2003 c.539 1] Note:
ORS Chapter 308a — Land Special Assessments

ORS 308a.406. Definitions for ORS 308A.403 to 308A.430. As used in ORS 308A.403 to
ORS Chapter 308a — Land Special Assessments

ORS 308a.409. that the land is subject to a wildlife habitat conservation and management plan approved by the department. (4) The State Fish and Wildlife Commission may by rule: (a) Establish a limit on the number of plans that may be approved in each calendar year. (b) Delegate technical assistance, plan review and inspection of lands to cooperating agencies. (5) For any calendar year, the department may specify priorities for plan approval based on regional conservation needs, priority habitat types or parcel characteristics and functionality.
ORS Chapter 308a — Land Special Assessments

ORS 308a.412. Plan submission and review; limitation on approval; rules; priorities for plan approval. (1) An owner of land described in ORS 308A.415 that seeks special assessment under ORS 308A.403 to 308A.430 shall first submit a proposed wildlife habitat conservation and management plan to the State Department of Fish and Wildlife for review. (2) The department shall review each submitted plan for compliance with the standards set forth in the rules adopted pursuant to ORS 308A.409 (1). (3) Upon completing a review of a proposed plan and determining that the plan is in compliance with the standards set forth in the rules adopted pursuant to ORS
ORS Chapter 308a — Land Special Assessments

ORS 308a.415. Designation by State Fish and Wildlife Commission of land eligible for wildlife habitat special assessment. (1) At the request of the governing body of a county, the State Fish and Wildlife Commission may designate the following land in unincorporated areas within the county as eligible for wildlife habitat special assessment: (a) Any land that is zoned for exclusive farm use, mixed farm and forest use or forest use under a land use planning goal protecting agricultural land or forestland; or (b) Land that is clearly identifiable as containing significant wildlife habitat. (2) At the request of the governing body of a city, the commission may designate the following land within the city as eligible for wildlife habitat special assessment: (a) Any land that is zoned for exclusive farm use, mixed farm and forest use or forest use under a land use planning goal protecting agricultural land or forestland; or (b) Land that is clearly identifiable as containing significant wildlife habitat. (3) With the prior consent of the governing body of a city, the county in which all or a part of the city is located may apply to the commission on behalf of the city for designation of any area that is within both the city and the county as eligible for wildlife habitat special assessment. (4) The commission may designate land described in subsection (1) or (2) of this section as eligible for wildlife habitat special assessment only if the commission finds: (a) That designation will promote the findings in ORS 308A.400 and the policy in ORS 308A.403; and (b) That the land described in subsection (1) or (2) of this section is of the nature and quality to allow for implementation of wildlife habitat conservation and management plans approved under rules adopted pursuant to ORS 308A.409 (1). (5) Land may not qualify for wildlife habitat special assessment under ORS 308A.424 unless the commission has determined that the land is eligible for wildlife habitat special assessment under this section.
ORS Chapter 308a — Land Special Assessments

ORS 308a.418. Removal of designation upon request of city or county; requirements. (1) The governing body of the city or county that requested designation under ORS 308A.415 may request that the State Fish and Wildlife Commission remove that designation. (2) The commission shall remove the designation if: (a) The city or county demonstrates that the designation creates an economic burden for the city or county; and (b) The commission finds that the economic burden is significant. (3) In making its determination under subsection (2) of this section, the commission shall give significant weight to the demonstration of economic burden made by the city or county.
ORS Chapter 308a — Land Special Assessments

ORS 308a.421. Effect of designation or removal for property tax purposes. A determination by the State Fish and Wildlife Commission to designate land as eligible for wildlife habitat special assessment under ORS 308A.415 or to remove that designation under ORS 308A.418 shall for property tax purposes be effective as of the tax year beginning the July 1 immediately following the determination.
ORS Chapter 308a — Land Special Assessments

ORS 308a.424. Application for special assessment; approval. (1) When a wildlife habitat conservation and management plan is approved by the State Department of Fish and Wildlife and is being implemented, the owner of the land subject to the plan may apply to the county assessor to receive wildlife habitat special assessment. (2) Application shall be made to the county assessor on forms prepared by the Department of Revenue and supplied by the county assessor. (3) Applications for wildlife habitat special assessment shall be made to the county assessor on or before April 1 of the first assessment year for which the assessment is desired. The application shall include: (a) A copy of the wildlife habitat conservation and management plan. (b) A certified copy of the declaration described in ORS 308A.412 (3). (c) A description of the land that is the subject of the application that is sufficient for the county assessor to determine whether the land for which wildlife habitat special assessment is sought is within an area eligible for wildlife habitat special assessment. (d) A statement that the applicant is aware of the potential tax liability that arises under ORS 308A.703 upon disqualification from wildlife habitat special assessment. (e) An affirmation that the wildlife habitat conservation and management plan is being implemented substantially as approved. (f) An affirmation that all representations contained in the application are true. (4) An application to the county assessor shall be deemed approved unless, before August 15 of the year in which the application was filed, the assessor notifies the applicant in writing that the application has been wholly or partially denied. (5)(a) Whether land that is subject to a wildlife habitat conservation and management plan qualifies for special assessment under this section shall be determined as of January 1 of the assessment year. (b) If land so qualified becomes disqualified prior to July 1 of the same assessment year, the land shall be valued under ORS 308.232 at its real market value as defined by law without regard to this section and shall be assessed at its assessed value under ORS 308.146 or as otherwise provided by law. (c) If the land becomes disqualified on or after July 1, the land shall continue to qualify for special assessment as provided in this section for the current tax year.
ORS Chapter 308a — Land Special Assessments

ORS 308a.427. Valuation; potential additional tax liability. (1) The county assessor shall value land for wildlife habitat special assessment in accordance with this section. (a) For property that was specially assessed during the previous assessment year under a program listed in ORS 308A.706 (1)(d), the property shall continue to have a specially assessed value, a maximum assessed value and an assessed value as determined under whichever of the following was an applicable method of valuation for the previous assessment year: (A) Under ORS 308A.050 to 308A.128; or (B) Under ORS 321.354 or 321.833. (b) For property that was not specially assessed during the previous assessment year, the property shall have a specially assessed value, a maximum assessed value and an assessed value: (A) Determined under ORS 321.354 or 321.833 if, at the time of application, the land has growing upon it trees of a marketable species and in numbers sufficient to meet requirements for designated forestland under ORS 321.358 or 321.839; or (B) If the criteria set forth in subparagraph (A) of this paragraph are not satisfied, determined under ORS 308A.050 to 308A.128. (2) For property subject to wildlife habitat special assessment, the county assessor shall enter on the assessment and tax roll the notation potential additional tax liability until the land is disqualified under ORS 308A.430.
ORS Chapter 308a — Land Special Assessments

ORS 308a.430. Disqualification from special assessment; additional taxes. (1) Land subject to a wildlife habitat conservation and management plan may be inspected periodically by the State Department of Fish and Wildlife, or a delegatee agency designated under a rule adopted pursuant to ORS 308A.412 (4), to ensure that the land is managed in accordance with the plan. (2) When for any reason land, or any portion of the land, that is subject to an approved wildlife habitat conservation and management plan ceases to be used in a manner consistent with the plan, the owner of the land at the time of the change in use shall notify the county assessor of the change prior to the next following January 1 assessment date. (3) The county assessor shall disqualify the land from wildlife habitat special assessment upon: (a) Discovery, or notice from the department, that the wildlife habitat conservation and management plan is not being implemented substantially as approved; (b) Notice of request by the landowner for withdrawal of the land from wildlife habitat special assessment; (c) Sale or transfer to an ownership making the land exempt from ad valorem property taxation; (d) The land qualifying for another special assessment listed in ORS 308A.703 (1); or (e) The act of recording a subdivision plat under ORS chapter 92. (4) If, pursuant to subsection (3)(e) of this section, the county assessor disqualifies land for wildlife habitat special assessment, the land may requalify for wildlife habitat special assessment upon: (a) Payment of all additional tax and interest that remains due and owing as a result of the disqualification; (b) Compliance with ORS 308A.403 to 308A.430; and (c) Submission of an application for wildlife habitat special assessment under ORS
ORS Chapter 308a — Land Special Assessments

ORS 308a.450. Definitions for ORS 308A.450 to 308A.465. As used in ORS 308A.450 to
ORS Chapter 308a — Land Special Assessments

ORS 308a.453. Requirements. (1) Land subject to a conservation easement that is held by one or more holders and that is managed in compliance with the terms of the easement, shall receive conservation easement special assessment for ad valorem property tax purposes. (2) In order for land to be subject to assessment under ORS 308A.450 to 308A.465: (a) The terms of the conservation easement must be capable of meeting the requirements for being considered exclusively for conservation purposes under section 170(h) of the Internal Revenue Code if the land or easement were ever to be the subject of a contribution; (b) The conservation easement must be recorded in the records of the clerk of the county in which the land is located; and (c) A written certification must be filed with the county assessor stating that the conservation easement satisfies the requirements of paragraph (a) of this subsection. The certification must be filed by: (A) The owner of the land, if a deduction has been claimed for federal income tax purposes under section 170 of the Internal Revenue Code for a qualified conservation contribution with respect to the conservation easement; or (B) The holder, in all cases that are not described in subparagraph (A) of this paragraph.
ORS Chapter 308a — Land Special Assessments

ORS 308a.456. Application for conservation easement special assessment; contents; application fee. (1) Upon satisfying the requirements of ORS 308A.453, the owner of land subject to a conservation easement may apply to the county assessor to receive conservation easement special assessment. (2) Application shall be made to the county assessor on forms prepared by the Department of Revenue and supplied by the county assessor. (3) Applications for conservation easement special assessment shall be made to the county assessor on or before April 1 of the first assessment year for which the assessment is desired. The application shall include: (a) A copy of the conservation easement along with the property tax account number for the land. (b) Contact information for the landowner and the holder or holders of the conservation easement. (c) Representations, along with supporting documentation, that the requirements of ORS 308A.453 have been satisfied. (d) A statement that the applicant is aware of the potential tax liability that arises under ORS 308A.700 to 308A.733 upon disqualification from conservation easement special assessment. (e) An affirmation that the statements contained in the application are true. (f) An application fee in the amount of $250. (4) The county assessor shall approve an application that includes all documents listed in subsection (3) of this section. The assessor shall notify the landowner and the holder of the assessors decision to approve or wholly or partially deny an application. (5) Whether land subject to a conservation easement qualifies for special assessment under this section shall be determined as of January 1 of the assessment year. If land so qualified becomes disqualified prior to July 1 of the same assessment year, the land shall be valued under ORS 308.232 at its real market value as defined by law without regard to this section and shall be assessed at its assessed value under ORS 308.156 or as otherwise provided by law. If the land becomes disqualified on or after July 1, the land shall continue to qualify for special assessment as provided in this section for the current tax year. (6) Application fees collected under this section shall be deposited in the county general fund to the credit of the county assessor.
ORS Chapter 308a — Land Special Assessments

ORS 308a.459. Valuation; potential additional tax liability. (1) The county assessor shall value land for conservation easement special assessment in accordance with this section. (2) For property that was specially assessed during the previous assessment year under a special assessment law listed in ORS 308A.706 (1)(d), the property shall have a specially assessed value, a maximum assessed value and an assessed value determined under whichever of the following was an applicable method of valuation for the previous assessment year: (a) ORS 308A.050 to 308A.128; or (b) ORS 321.354 or 321.833. (3) For property that was not specially assessed during the previous assessment year, the property shall have a specially assessed value, a maximum assessed value and an assessed value: (a) Determined under ORS 321.354 or 321.833 if, at the time of application, the land has growing upon it trees of a marketable species and in numbers sufficient to meet requirements for designated forestland under ORS 321.358 or 321.839; or (b) If the criteria set forth in paragraph (a) of this subsection are not satisfied, determined under ORS 308A.050 to 308A.128. (4) For property subject to conservation easement special assessment, the county assessor shall enter on the assessment and tax roll the notation potential additional tax liability until the land is disqualified under ORS 308A.465.
ORS Chapter 308a — Land Special Assessments

ORS 308a.462. Dwellings. Subject to the terms of the applicable conservation easement, new and existing dwellings may be allowed on a lot or parcel subject to conservation easement special assessment as follows: (1) Lawfully existing dwellings, pursuant to ORS 215.130 (5) to (11), may remain. (2) For a lot or parcel without an existing dwelling, dwellings may be allowed if each dwelling for which the landowner seeks approval complies with all applicable requirements under the countys acknowledged zoning ordinance.
ORS Chapter 308a — Land Special Assessments

ORS 308a.700. taxes that are imposed under ORS 308A.703 or 308A.712, that provision shall also cause the deferral or elimination of the additional taxes imposed under paragraph (a)(B) of this subsection, under the same terms, requirements and conditions that additional taxes under ORS 308A.700 to 308A.733 are deferred or eliminated. (4) The additional taxes described in this section shall be imposed and collected at the same time and in the same manner as additional taxes described in ORS
ORS Chapter 308a — Land Special Assessments

ORS 308a.706. Circumstances when additional taxes are deferred; potential additional tax liability. (1) Notwithstanding that land is disqualified from special assessment, the additional taxes described under ORS 308A.703 may not be imposed and shall remain a potential tax liability if, as of the date the disqualification is taken into account on the assessment and tax roll, the land is any of the following: (a) Disqualified exclusive farm use zone farmland or nonexclusive farm use zone farmland that: (A) Is not being used as farmland; and (B) Is not being used for industrial, commercial, residential or other use that is incompatible with a purpose to return the land to farm use. (b) 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. (c) Acquired and used for natural heritage purposes and all of the following additional requirements are met: (A) The land is registered under ORS 273.581 as a state natural area; (B) The land is acquired by a private nonprofit corporation; (C) The land is retained by the corporation, or transferred to the state by the corporation, for the purpose of educational, scientific and passive recreational use consistent with conservation of the ecological values and natural heritage resources of the area; (D) If the land is retained by the corporation, it remains open to the public without charge for the uses described in subparagraph (C) of this paragraph; and (E) The land is managed pursuant to a voluntary management agreement under ORS 273.581 (5). (d) Qualified for special assessment under: (A) ORS 308A.062, relating to farm use special assessment of land in an exclusive farm use zone; (B) ORS 308A.068, relating to farm use special assessment of nonexclusive farm use zone farmland; (C) ORS 321.358, relating to classification as designated forestland in western Oregon; (D) ORS 321.839, relating to classification as designated forestland in eastern Oregon; (E) ORS 321.709, relating to qualification as small tract forestland; (F) ORS 308A.424, relating to wildlife habitat special assessment; or (G) ORS 308A.456, relating to conservation easement special assessment. (e) Disqualified nonexclusive farm use zone farmland, to the extent the additional taxes are deferred or abated as provided in ORS 308A.119. (2) This section does not apply to the additional taxes imposed under ORS 308A.703 (4)(a) for the number of years during which farm use special assessment was granted pursuant to a remediation plan as defined in ORS 308A.053. (3) In any case where the additional tax is deferred under the provisions of this section but may subsequently be imposed under ORS 308A.712, the county assessor shall continue to enter the notation potential additional tax liability on the assessment and tax roll.
ORS Chapter 308a — Land Special Assessments

ORS 308a.707. Additional taxes when land disqualified from small tract forestland assessment. (1) Notwithstanding ORS 308A.706, additional taxes shall be imposed on land that is disqualified from small tract forestland assessment under ORS 321.712 or 321.716. If after disqualification the land remains specially assessed under a special assessment program described in ORS 308A.706 (1)(d)(A) to (D), (F) or (G), the additional taxes shall be computed under subsection (2) of this section. If after disqualification the land is not specially assessed under a program described in ORS 308A.706 (1)(d)(A) to (D), (F) or (G), the additional taxes shall be computed under subsection (3) of this section. (2)(a) The additional taxes for disqualified small tract forestland that is qualified for special assessment under a program described in ORS 308A.706 (1)(d)(A) to (D), (F) or (G) shall be equal to the difference between the taxes assessed against the land under ORS 321.700 to 321.754 and the taxes that would have been assessed against the land: (A) Under ORS 321.257 to 321.390, if the land is located in western Oregon; or (B) Under ORS 321.805 to 321.855, if the land is located in eastern Oregon. (b) The number of years for which additional taxes shall be calculated shall equal the lesser of 10 years or the number of consecutive years the land has been assessed as small tract forestland. (3)(a) The additional taxes for disqualified small tract forestland that is not qualified for special assessment under a program described in ORS 308A.706 (1)(d)(A) to (D), (F) or (G) shall be equal to the sum of: (A) The amount determined under subsection (2) of this section; and (B) The difference between the taxes that would have been assessed against the land under ORS 321.257 to 321.390, if located in western Oregon, or ORS 321.805 to 321.855, if located in eastern Oregon, and the taxes that would otherwise have been assessed against the land, for the lesser of the number of consecutive years the land was forestland or five years. (b) Notwithstanding paragraph (a)(B) of this subsection, if any provision of ORS