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

ORS 308a.086. Requalification generally. (1) Any land that has been disqualified from farm use special assessment under ORS 308A.050 to 308A.128 may requalify for special assessment under ORS 308A.050 to 308A.128 at the same time and in the same manner and under the same provisions of law as land initially qualifies for farm use special assessment under ORS 308A.050 to 308A.128. (2) Land that requalifies under this section must meet applicable qualification requirements as of the assessment date for the tax year for which special assessment of the requalified land under ORS 308A.050 to 308A.128 is sought. (3) This section does not apply to the requalification of land that was disqualified and that is described: (a) In the case of land in an exclusive farm use zone, under ORS 215.236 (relating to nonfarm dwellings) and ORS 308A.706 (1)(a) (relating to compatible nonuse); (b) In the case of nonexclusive farm use zone farmland, under ORS 308A.089 (relating to requalification during first year of disqualification), 308A.116 (4) (relating to subdivision), 308A.122 (relating to abatement for failure to meet income requirements) or 308A.706 (1)(a) (relating to compatible nonuse); and (c) Under ORS 308A.706 (1)(d) (relating to change in special assessment).
ORS Chapter 308a — Land Special Assessments

ORS 308a.089. Requalification of disqualified nonexclusive farm use zone farmland; fee. (1) Notwithstanding ORS 308A.724, land that was nonexclusive farm use zone farmland and that has been disqualified by the county assessor from farm use special assessment for the reason that the land is no longer in farm use as described under ORS 308A.116 (1)(c) may be requalified for farm use special assessment for the first year in which the disqualification is in effect. (2) Disqualified farmland may requalify for special assessment under this section upon compliance with the following: (a) The owner shall make application for requalification to the county assessor on or before December 15 of the tax year for which the disqualification is first in effect. (b) The application shall be made upon forms prepared by the Department of Revenue and supplied by the county assessor. (c) The application shall contain the information necessary to determine that the property meets the requirements of ORS 308A.071 and the other requirements for property to receive a farm use special assessment under ORS 308A.050 to
ORS Chapter 308a — Land Special Assessments

ORS 308a.091. Rules for farm use special assessment pursuant to remediation plan; fee; limitation. (1) The Director of the Department of Revenue shall adopt rules necessary for administration of farm use special assessment pursuant to a remediation plan under ORS 308A.056. (2) The Director of the Oregon State University Extension Service may establish by rule a fee, payable by persons seeking to implement remediation plans, in an amount necessary to reimburse the Oregon State University Extension Service for the costs of certifying the plans. (3) Only the portions of farmland on which the remediation plan is actually implemented qualify for farm use special assessment under ORS 308A.062 and
ORS Chapter 308a — Land Special Assessments

ORS 308a.092. Determining value for farm use; procedure. (1) This section applies to: (a) Exclusive farm use zone farmland that qualifies for special assessment under ORS 308A.062; and (b) Nonexclusive farm use zone farmland that qualifies for special assessment under ORS 308A.068. (2) The values for farm use of farmland shall be determined utilizing an income approach. In utilizing the income approach, the capitalization rate shall be the effective rate of interest charged in Oregon by the Federal Farm Credit Bank system at the time of closing on loans for farm properties estimated as an average over the past five reported calendar years, plus a component for the local tax rate. The Department of Revenue annually shall determine and specify the rate according to the best information available, and shall certify the rate to the county assessors. (3) The county assessors shall develop tables for each assessment year that reflect, for each class and area, the values determined under this section and that express the values as values per acre.
ORS Chapter 308a — Land Special Assessments

ORS 308a.095. Elective appointment of county board of review for advice on income-approach factors. (1) Income-approach factors being utilized by a county assessor in arriving at the values for farm use of farmland determined under ORS 308A.092 may be submitted by the county assessor to a county board of review appointed at the request of the county assessor for the purpose of advising the county assessor as to whether the factors are proper under ORS 308A.092. (2) A county board of review shall consist of: (a) Two members appointed by the county court sitting for the transaction of county business, board of county commissioners or other county governing body of the county. (b) Two members appointed by the county assessor. (c) One member appointed by the four members appointed as provided in paragraphs (a) and (b) of this subsection, who shall serve for a term of one year. (3)(a) Each member of a county board of review appointed under subsection (2)(a) and (b) of this section shall serve for a term of two years. (b) Notwithstanding paragraph (a) of this subsection, a member appointed under subsection (2)(a) or (b) of this section to fill a vacancy occurring prior to the expiration of a predecessors term may not be appointed for a term longer than the remainder of the predecessors term. (4) Members of a county board of review must be persons knowledgeable and experienced in farmland values. (5) Members of a county board of review shall be reimbursed by the county for their actual and necessary expenses incurred in the performance of their functions as members.
ORS Chapter 308a — Land Special Assessments

ORS 308a.098. County board of property tax appeals use of assessors data. Data utilized by a county assessor in arriving at the values for farm use of farmland under ORS
ORS Chapter 308a — Land Special Assessments

ORS 308a.101. [Formerly 308.360; repealed by 2011 c.193 3]
ORS Chapter 308a — Land Special Assessments

ORS 308a.104. [Formerly 308.365; repealed by 2011 c.193 3]
ORS Chapter 308a — Land Special Assessments

ORS 308a.107. Value for farm use; maximum assessed value and assessed value of farmland. (1) The value for farm use, maximum assessed value and assessed value shall be determined under this section for both: (a) Exclusive farm use zone farmland that qualifies for special assessment under ORS 308A.062; and (b) Nonexclusive farm use zone farmland that qualifies for special assessment under ORS 308A.068. (2) The value for farm use for each property subject to special assessment under this section shall equal the applicable value derived from the tables created pursuant to ORS 308A.092 for the tax year multiplied by the acreage of the property within the applicable class and area. (3)(a) The maximum assessed value for property subject to special assessment under this section shall be determined as provided in this subsection. (b) The county assessor shall develop tables for each tax year that provide, for each class and area, a maximum assessed value per acre that is equal to 103 percent of the assessed value per acre for the preceding tax year or 100 percent of the maximum assessed value per acre for the preceding tax year, whichever is greater. (4) Property subject to special assessment under this section shall have an assessed value for the tax year equal to the acreage of the property that is within the same class and area multiplied by the lesser of the value per acre applicable to the property under subsection (2) of this section or under subsection (3) of this section. (5) If property subject to special assessment under this section consists of different classes, the assessed value of the property shall be the sum of the assessed values computed for each applicable class under subsection (4) of this section. (6) Property that newly qualifies for farm use special assessment shall, for the first tax year for which the special assessment applies, have: (a) A value for farm use as determined under subsection (2) of this section; (b) A maximum assessed value as determined under the tables developed under subsection (3) of this section; and (c) An assessed value as determined under subsections (4) and (5) of this section.
ORS Chapter 308a — Land Special Assessments

ORS 308a.110. Real property improvements and machinery not subject to farm use special assessment. Except for property that is exempt or specially assessed under other provisions of law, real property improvements and machinery or other personal property on, attached to or in any other respect connected with property subject to assessment under ORS 308A.050 to 308A.128, including property used in operations that constitute farm use operations, shall have an assessed value determined under ORS 308.146. Real property improvements and machinery and personal property may not be assessed as provided in ORS 308A.050 to 308A.128. [1999 c.314 21] (Disqualification)
ORS Chapter 308a — Land Special Assessments

ORS 308a.113. Disqualification of exclusive farm use zone farmland; reversal for remediation plan. (1) Land within an exclusive farm use zone shall be disqualified from special assessment under ORS 308A.062 by: (a) Removal of the special assessment by the assessor upon the discovery that the land is no longer being used as farmland; (b) Removal of the land from any exclusive farm use zone; or (c) Establishing a nonfarm dwelling on the land under ORS 215.236. (2) Notwithstanding subsection (1)(a) of this section, the county assessor shall not disqualify land that has been receiving special assessment if the land is not being farmed because: (a) The effect of flooding substantially precludes normal and reasonable farming during the year; or (b) Severe drought conditions are declared under ORS 536.700 to 536.780. (3)(a) Disqualification under subsection (1)(a) of this section is reversed if the taxpayer: (A) Notifies the assessor in writing pursuant to ORS 308A.718 of the taxpayers intention to seek certification for a remediation plan; and (B) Presents a certified remediation plan to the assessor within one year after the date of disqualification. (b) In addition to the grounds for disqualification under subsection (1)(a) of this section, the assessor may disqualify land granted farm use special assessment pursuant to a remediation plan upon: (A) Discovery, or notice from an extension agent of the Oregon State University Extension Service, that the plan is not being implemented substantially as certified; or (B) Discovery, or notice from the owner, tenant or lessee or from an extension agent of the Oregon State University Extension Service, that the plan as certified is no longer necessary, practicable or effective. (4)(a) Notwithstanding ORS 308.210, 308A.062, 311.405 or 311.410, if disqualification occurs as a result of the discovery that the land is no longer in farm use, then, regardless of when during the assessment year discovery is actually made, disqualification by the county assessor shall occur as of the January 1 assessment date of the assessment year in which discovery is made. (b) Paragraph (a) of this subsection shall apply only if the notice of disqualification required under ORS 308A.718 is mailed by the county assessor prior to August 15 of the tax year for which the disqualification of the land is asserted. (5) Upon disqualification, additional taxes shall be determined as provided in ORS
ORS Chapter 308a — Land Special Assessments

ORS 308a.116. Disqualification of nonexclusive farm use zone farmland; reversal for remediation plan; additional taxes. (1) Nonexclusive farm use zone farmland qualified for special assessment under ORS 308A.068 shall be disqualified from such special assessment upon: (a) Notification by the taxpayer to the assessor to remove the special assessment; (b) Sale or transfer to an ownership making it exempt from ad valorem property taxation; (c) Removal of the special assessment by the assessor upon the discovery that the land is no longer in farm use for failure to meet the income requirements under ORS 308A.071 or is no longer in farm use; (d) The act of recording a subdivision plat under the provisions of ORS chapter 92; or (e) Termination of a lease between a public owner of the farmland and a taxable lessee described in ORS 307.110. (2) The county assessor shall not disqualify the land that has been receiving special assessment upon the sale or transfer to a new owner or transfer by reason of death of a former owner to a new owner if the land continues to be used solely for farm use. (3) When, for any reason, the land or any portion thereof ceases to be used solely for farm use, the owner at the time of the change in use shall notify the assessor of the change prior to the next January 1 assessment date. (4) If under subsection (1)(d) of this section, the county assessor disqualifies land for special assessment upon the act of platting the land, the land, or a part of the land, may be requalified for special assessment upon: (a) Payment of all additional tax, interest or penalty that remains due and owing on the land; (b) Submission by the owner of an application for special assessment under ORS
ORS Chapter 308a — Land Special Assessments

ORS 308a.119. Abatement; termination of abatement. (1) If on January 1 of any year any farmland assessed under ORS 308A.068 has become disqualified for farm use special assessment because of any gross income or other requirement of ORS
ORS Chapter 308a — Land Special Assessments

ORS 308a.122. Effect of requalification on potential additional taxes. If during the period specified in ORS 308A.119, the farmland again meets the gross income or other requirements of ORS 308A.071, the owner may apply to the assessor on or before April 1 of the next calendar year, in the manner provided in ORS
ORS Chapter 308a — Land Special Assessments

ORS 308a.125. Historic cemeteries within exclusive farm use zones; partition; effect of disqualification. Any land that has received special assessment as exclusive farm use zone farmland, has been used as a cemetery at any time between 1810 to 1950, contains fewer than 50 marked graves, is less than one acre in size and was issued a patent, whether recorded or unrecorded, before 1900 may be partitioned from a parcel that shall continue to qualify for special assessment. The parcel that continues in special assessment and the partitioned cemetery shall not be subject to the provisions of ORS 308A.703 as a result of partitioning under this section. [Formerly 308.400]
ORS Chapter 308a — Land Special Assessments

ORS 308a.128. (d) The application shall be signed by the owner and shall be accompanied by a filing fee of: (A) $1 for each $1,000 (or fraction of $1,000) of real market value of the property as determined under ORS 308.232. (B) Not less than $10 or more than $250. (e) There shall be annexed to each application for requalification the affidavit or affirmation of the applicant that the statements contained therein are true. (3) Upon receipt of the application, the county assessor shall determine if the property meets the requirements of ORS 308A.071 and the other requirements for farm use special assessment under ORS 308A.050 to 308A.128 for the year in which the disqualification is first in effect. (4) Upon approval of the application the county assessor shall notify the officer in charge of the assessment and tax roll of the requalification for special assessment under ORS 308A.068. The officer shall correct the current assessment and tax roll to reflect the special assessment, as provided under ORS 311.205 (1)(e). (5) Upon disapproval of the application, the county assessor shall notify the owner of the applications disapproval and the lands continued disqualification. If notice of disapproval is not mailed prior to April 15 of the tax year, the application shall be considered approved. (6) As used in this section, owner means the person or persons entitled to file for special assessment under ORS 308A.077 (2)(b). [Formerly 308.392]
ORS Chapter 308a — Land Special Assessments

ORS 308a.250. Definitions for ORS 308A.250 to 308A.259. As used in ORS 308A.250 to
ORS Chapter 308a — Land Special Assessments

ORS 308a.253. Qualification of homesites. (1) Land under a dwelling that is used in conjunction with the activities customarily carried on in the management and operation of forestland held or used for the predominant purpose of growing and harvesting trees of a marketable species shall qualify for special assessment under ORS
ORS Chapter 308a — Land Special Assessments

ORS 308a.256. Maximum assessed value and assessed value of homesites. (1) The maximum assessed value and assessed value of a homesite shall be determined as provided in this section. (2) A homesite shall have an assessed value for ad valorem property tax purposes for the tax year equal to the lesser of the homesites maximum assessed value or homesite value. (3) The homesite value for purposes of ORS 308A.250 to 308A.259 shall equal the real market value of the bare land of the total parcel and contiguous acres under same ownership, as determined under ORS 308.205, divided by the number of acres in the total parcel and contiguous acres under the same ownership, plus the lesser of: (a) $4,000; or (b) The depreciated replacement cost of land improvements necessary to establish the homesite. (4) For the purposes of establishing a homesite value, the value of one acre of land for each homesite, as determined in subsection (3) of this section shall be used. (5) The homesites maximum assessed value shall equal 103 percent of the homesites assessed value for the previous tax year or 100 percent of the homesites maximum assessed value for the previous tax year, whichever is greater. (6) For the first tax year for which property constitutes a homesite under this section, the homesites maximum assessed value shall equal the homesites value as determined under subsection (3) of this section multiplied by the ratio of average maximum assessed value to real market value of the residential property class in the county.
ORS Chapter 308a — Land Special Assessments

ORS 308a.259. Disqualification of homesite. (1) A homesite shall be disqualified from assessment under ORS 308A.256 and shall be assessed at the assessed value under ORS 308.146 if the dwelling: (a) Is not being used in conjunction with the activities customarily carried on in the management and operation of forestland held or used for the predominant purpose of growing and harvesting trees of a marketable species; or (b)(A) Is not being used in conjunction with farm use; and (B) Is used for a nonfarm purpose; however, vacancy does not constitute a change in use. (2) If a homesite becomes disqualified from special assessment under the provisions of subsection (1) of this section, except for establishing a nonfarm dwelling pursuant to ORS 215.236, no additional tax shall be imposed following disqualification. The remaining qualifying portion of the parcel shall be valued as specially assessed. (3) If the owner establishes a nonfarm dwelling in an exclusive farm use zone under ORS 215.236, additional taxes shall be imposed as provided in ORS 308A.700 to
ORS Chapter 308a — Land Special Assessments

ORS 308a.300. such other information as is reasonably necessary to properly classify an area of land under ORS 308A.300 to 308A.330 with a verification of the truth thereof. Applications shall be made to the county assessor during the calendar year preceding the first assessment year for which such classification is requested. If the ownership of all property included in the application remains unchanged, a new application is not required after the first year for which application was made and approved. [Formerly 308.750]
ORS Chapter 308a — Land Special Assessments

ORS 308a.303. Legislative intent. The Legislative Assembly declares that it is in the best interest of this state to maintain, preserve, conserve and otherwise continue in existence adequate open space lands and their vegetation to assure continued public health by counteracting pollutants and to assure the use and enjoyment of natural resources and scenic beauty for the economic and social well-being of this state and its people. The Legislative Assembly further declares that it is in the public interest to prevent the forced conversion of open space lands to more intensive uses as the result of economic pressures caused by the assessment of those lands for purposes of property taxation at values incompatible with their preservation as open space lands, that assessment practices must be designed to permit the continued availability of open space lands for these purposes and that it is the intent of ORS 308A.300 to 308A.330 to so provide.
ORS Chapter 308a — Land Special Assessments

ORS 308a.306. (b) The land qualifies for open space use special assessment; (c) The application for open space use special assessment is or has been approved under ORS 308A.309 and 308A.312; (d) The open space use is for a golf course open to the general public with or without payment of fee or charge; and (e) All or a portion of the land is within or is contiguous to an urban growth boundary. (2) Land described in subsection (1) of this section shall not, upon the change from farm or forest use to open space use, be subject to any of the additional taxes ordinarily applicable when land specially assessed under one of the special assessment laws listed under ORS 308A.706 (1)(d) is disqualified, declassified or otherwise removed from such special assessment. (3) When land that has been changed from special assessment as farm or forest land to open space use special assessment under subsections (1) and (2) of this section is later withdrawn or otherwise removed from open space use special assessment, all the provisions of ORS 308A.300 to 308A.330 shall apply except that there shall be added to the amount of additional taxes imposed under ORS