reglab/housing_qa huggingface dataset:
OR Rev Stat § 308A.377 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 308A.377 - Abatement of additional tax when farm, forest or open space land designated riparian.

(1) Land may be designated as riparian upon application and approval of the application under ORS 308A.356 and 308A.359 if the land is being assessed under any of the following special assessment programs: (a) ORS 308A.050 to 308A.128 (relating to farm use special assessment). (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). (2) Notwithstanding the provisions of any of the special assessment laws listed in subsection (1) of this section, the additional taxes, penalties and interest that would be due as a result of a change of designation to riparian shall be abated and shall not be collected. [Formerly 308.801; 2003 c.454 §§100,102; 2003 c.621 §83]
OR Rev Stat § 308A.383 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 308A.383 - Rules.

The Department of Revenue and the State Department of Fish and Wildlife shall make such rules consistent with ORS 308A.350 to 308A.383 as may be necessary or desirable to permit its effective administration. [Formerly 308.803]
OR Rev Stat § 308A.400 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 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 Oregon’s 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 landowner’s 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 state’s 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: 308A.400 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 308A or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 308A.403 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 308A.403 - Legislative intent.

(1) The Legislative Assembly declares that the protection and preservation of the wildlife resources of this state ought to be encouraged by recognizing wildlife habitat conservation and management as a legitimate land use. (2) The Legislative Assembly further declares that ORS 308A.403 to 308A.430 are intended to allow for the conservation and management of wildlife habitat. (3) The Legislative Assembly recognizes that the integration of wildlife habitat conservation and management plans with generally accepted agricultural and forestry practices is an important element in exercising good land stewardship. [2003 c.539 §3]
OR Rev Stat § 308A.406 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 308A.406 - Definitions for ORS 308A.403 to 308A.430.

As used in ORS 308A.403 to 308A.430: (1) "Cooperating agency" means the State Department of Fish and Wildlife, the United States Fish and Wildlife Service, the Natural Resources Conservation Service of the United States Department of Agriculture, the Oregon State University Extension Service or other persons with wildlife habitat conservation and management training considered appropriate for the preparation of a wildlife habitat conservation and management plan, as established by rules adopted by the State Fish and Wildlife Commission under ORS 308A.409. (2) "Department" means the State Department of Fish and Wildlife. (3) "Lot" has the meaning given that term in ORS 92.010. (4) "Parcel" has the meaning given that term in ORS 215.010. (5) "Wildlife habitat conservation and management plan" or "plan" means a plan developed by a cooperating agency and landowner that specifies the conservation and management practices, including farm and forest uses consistent with the overall intent of the plan, that will be conducted to preserve and improve wildlife habitat on an affected lot or parcel. [2003 c.539 §4; 2005 c.94 §58]
OR Rev Stat § 308A.409 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 308A.409 - Wildlife habitat conservation and management plans; rules.

(1)(a) The State Fish and Wildlife Commission shall adopt rules specifying the form and content of a wildlife habitat conservation and management plan that is sufficient for land that is subject to the plan to be specially assessed under ORS 308A.403 to 308A.430. (b) The rules adopted pursuant to this section shall: (A) Specify the conservation and management practices that are appropriate to preserve and enhance wildlife common to the diverse regions of this state; and (B) Specify that wildlife habitat conservation and management plans may include those efforts that improve water quality, protect and restore fish and wildlife habitats, recover threatened or endangered species, enhance streamflows and maintain or restore long-term ecological health, diversity and productivity on a broad geographic scale. (2) Under rules adopted pursuant to this section, the commission shall allow: (a) Accepted agricultural and forestry practices as an integral part of the wildlife habitat conservation and management practices specified in an approved plan; and (b) The lease or sale of in-stream water rights as an integral part of the wildlife habitat conservation and management practices specified in an approved plan. (3) The rules shall be reviewed periodically by the commission and revised when considered necessary or appropriate by the commission. [2003 c.539 §5]
OR Rev Stat § 308A.412 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 308A.412 - Plan submission and review; limitation on approval; rules.

(1) An owner of land described in ORS 308A.415 who 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 under ORS 308A.409 and shall determine if the plan is being implemented. (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 under ORS 308A.409 and is being implemented, the department shall issue to the landowner a written declaration that the land is subject to a wildlife habitat conservation and management plan approved by the department and that the landowner has begun implementing the plan. (4) The State Fish and Wildlife Commission may establish by rule a limit on the number of plans that may be approved in each calendar year. An application that is not approved because the maximum number of plans for a year has already been approved shall be held for consideration for approval for the next year. [2003 c.539 §6]
OR Rev Stat § 308A.415 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 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. (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. [2003 c.539 §7]
OR Rev Stat § 308A.418 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 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. [2003 c.539 §7a]
OR Rev Stat § 308A.421 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 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. [2003 c.539 §7b]
OR Rev Stat § 308A.424 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 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 statements 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) 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. 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. 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. [2003 c.539 §8]
OR Rev Stat § 308A.427 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 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. [2003 c.539 §9]
OR Rev Stat § 308A.430 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 308A.430 - Disqualification from special assessment; additional taxes.

(1) Land subject to a wildlife habitat conservation and management plan shall be inspected by the State Department of Fish and Wildlife periodically to ensure that the land is managed in accordance with the plan. If the plan is not being implemented as approved, the department shall notify the landowner and require compliance measures to be taken within six months. If the plan is still not being implemented as required by the department at the end of the six-month period, the department shall notify the county assessor that the plan is not being implemented as approved. (2) The county assessor shall disqualify the land from wildlife habitat special assessment upon: (a) Notice from the department as described in subsection (1) of this section; (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. (3) If, pursuant to subsection (2)(e) of this section, the county assessor disqualifies land for wildlife habitat special assessment upon the act of recording a subdivision plat, 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 308A.424 and approval of the application by the county assessor. (4) Upon disqualification, additional taxes shall be determined as provided in ORS 308A.700 to 308A.733. [2003 c.539 §10]
OR Rev Stat § 308A.450 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 308A.450 - Definitions for ORS 308A.450 to 308A.465.

As used in ORS 308A.450 to 308A.465: (1) "Conservation easement" has the meaning given that term in ORS 271.715. (2) "Holder" has the meaning given that term in ORS 271.715. (3) "Internal Revenue Code" has the meaning given that term in ORS 305.842. (4) "Lot" has the meaning given that term in ORS 92.010. (5) "Parcel" has the meaning given that term in ORS 92.010, as further modified by ORS 215.010. [2007 c.809 §2; 2008 c.45 §6; 2009 c.5 §16; 2009 c.909 §16; 2010 c.82 §16; 2011 c.7 §16; 2012 c.31 §16; 2013 c.377 §16; 2014 c.52 §18]
OR Rev Stat § 308A.453 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 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. [2007 c.809 §3]
OR Rev Stat § 308A.456 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 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 assessor’s 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. [2007 c.809 §4]