2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308A - Land Special Assessments › Section 308A.718 - Assessor to send notice upon disqualification or forestland change in use; deadline; appeal; change in special assessment explanation; remediation plan notification.

(1) The county assessor shall send notice as provided in this section if land is disqualified under any of the following special assessment programs:
(a) Farm use special assessment under ORS 308A.050 to 308A.128.
(b) Farm or forest homesite special assessment under ORS 308A.250 to 308A.259.
(c) Western Oregon designated forestland special assessment under ORS 321.257 to 321.390.
(d) Eastern Oregon designated forestland special assessment under ORS 321.805 to 321.855.
(e) Small tract forestland special assessment under ORS 321.700 to 321.754.
(f) Wildlife habitat special assessment under ORS 308A.403 to 308A.430.
(g) Conservation easement special assessment under ORS 308A.450 to 308A.465.
(2) Notwithstanding that a change in use described in this section is not a disqualification, the assessor shall send notice as provided in this section when the highest and best use of land changes from forestland to a different highest and best use.
(3) Within 30 days after the date that land is disqualified from special assessment, the assessor shall notify the taxpayer in writing of the disqualification and shall state the reason for the disqualification.
(4) Following receipt of the notification, the taxpayer may appeal the assessor’s determination to the Oregon Tax Court within the time and in the manner provided in ORS 305.404 to 305.560.
(5)(a) When any land has been granted special assessment under any of the special assessment laws listed in subsection (1) of this section and the land is disqualified from such special assessment, the county assessor shall furnish the owner with a written explanation summarizing:
(A) ORS 308A.706 (1)(d) (relating to change in special assessment);
(B) ORS 308A.727 (relating to change in use to open space use special assessment for certain golf courses);
(C) The administrative act necessary under ORS 308A.724 to change the property to another classification described in this paragraph; and
(D) The imposition of any penalties that would result from the disqualification if no requalification or reclassification is made under one of the other special assessment laws listed in this paragraph.
(b) The written explanation required by this subsection shall be given in conjunction either with the notice of disqualification required under this section or with an order or notice of disqualification otherwise provided by law.
(c)(A) If no notice of disqualification is required to be made by this section or other provision of law, the written explanation required by this subsection shall be made by the county assessor.
(B) A written explanation made under this paragraph shall be made by the assessor within 30 days of the effective date of the disqualification.
(6) Subsections (1) to (5) of this section do not apply if the reason for the disqualification is:
(a) The result of a request for disqualification by the property owner; or
(b) Because the property is being acquired by a government or tax-exempt entity.
(7) Within 30 days after the date the notification required under subsection (3) of this section is mailed, a taxpayer intending to implement a remediation plan as defined in ORS 308A.053 on the disqualified land that is the subject of the notification must notify the assessor in writing of the taxpayer’s intention to seek certification for the remediation plan. [1999 c.314 §39; 2003 c.454 §38; 2003 c.539 §18; 2003 c.621 §89; 2007 c.809 §12; 2009 c.776 §7]