reglab/housing_qa huggingface dataset:
OR Rev Stat § 308A.459 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 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. [2007 c.809 §5]
OR Rev Stat § 308A.462 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 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 county’s acknowledged zoning ordinance. [2007 c.809 §6]
OR Rev Stat § 308A.700 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 308A.700 - Definitions for ORS 308A.700 to 308A.733.

As used in ORS 308A.700 to 308A.733: (1) "Disqualification" includes the removal of forestland designation under ORS 321.359, 321.712, 321.716 or 321.842. (2) "Urban growth boundary" means an urban growth boundary contained in a city or county comprehensive plan that has been acknowledged by the Land Conservation and Development Commission pursuant to ORS 197.251 or an urban growth boundary that has been adopted by a metropolitan service district under ORS 268.390 (3). [1999 c.314 §33; 2003 c.454 §§19,21; 2003 c.621 §84]
OR Rev Stat § 308A.706 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 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. [1999 c.314 §35; 2003 c.454 §§27,29; 2003 c.539 §17; 2003 c.621 §86; 2007 c.809 §11; 2009 c.217 §9; 2009 c.776 §6; 2011 c.319 §17]
OR Rev Stat § 308A.709 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 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. [1999 c.314 §36; 1999 c.800 §1a; 2003 c.454 §34; 2003 c.621 §87; 2017 c.275 §1]
OR Rev Stat § 308A.715 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 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]
OR Rev Stat § 308A.724 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 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). [1999 c.314 §41; 2003 c.454 §40; 2003 c.539 §20; 2003 c.621 §90; 2007 c.809 §14]
OR Rev Stat § 308A.727 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 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 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 308A.318 or 308A.321 and computed under ORS 308A.312 (3), the amount of the additional taxes that, except for subsections (1) and (2) of this section, would have been added at the time of the change. However, in making the computation of the amount to be added under this subsection, the number of years specified in ORS 308A.703 shall be reduced by the number of continuous years of open space use special assessment in effect for the land pursuant to the change. At the time of the change to open space use and each year thereafter, the assessor shall determine and note upon the assessment and tax rolls the added amount of potential additional taxes, if any, that may become due under this subsection. (4) For purposes of ORS 308A.324 and in construing any other provision of ORS 308A.300 to 308A.330, the amount of additional taxes added under subsection (3) of this section shall be treated as additional taxes imposed under ORS 308A.318 or 308A.321. (5) Upon receipt of any application for open space use special assessment under ORS 308A.300 to 308A.330, the public official or agency shall notify the owner of the provisions of this section. [Formerly 321.795]
OR Rev Stat § 308A.730 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 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 308A.068. (4) This section does not apply to an exchange of forestland to which ORS 308A.706 (1)(b) (relating to governmental exchange) applies. [Formerly 308.373; 2003 c.454 §§42,44; 2003 c.621 §91]
OR Rev Stat § 308A.733 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 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]
OR Rev Stat § 308A.740 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 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. [2001 c.708 §2]
OR Rev Stat § 308A.743 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 308A.743 - Disqualification limited when land subject to conservation and management plan, conservation easement or deed restriction; 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; or (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. (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 or wildlife habitat conservation and management plan, 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]