Title 29, Revenue and Taxation

The Legislative Assembly declares that it is in the best interest of this state to maintain, preserve, conserve and rehabilitate riparian lands to assure the protection of the soil, water, fish and wildlife resources of this state for the economic and social well-being of this st…

An owner of land desiring designation and exemption of that land from ad valorem taxation as riparian land under ORS 308A.350 to 308A.383 shall make application to the county assessor upon forms prescribed by the Department of Revenue and supplied by the county assessor. The owne…

(1) The State Department of Fish and Wildlife shall develop standards and criteria for the designation of land as riparian. Upon the receipt of an application referred to it by the county assessor, the department shall determine if the land described in the application is qualifi…

(1) Land located within the boundaries of a city and an urban growth boundary is exempt from the ad valorem property taxes of the city and county in which the land is located if: (a) The governing bodies of the city and the county in which the land is located have both adopted or…

(1) As soon as possible, but not later than April 1 of the year following the year of receipt of the application, the State Department of Fish and Wildlife shall notify the county assessor and the applicant of the department’s approval or disapproval of an application. Subject to…

(1) When land has once been designated as riparian under ORS 308A.350 to 308A.383, it shall remain under that designation and it shall not be applied to any use other than those specifically included in the management plan or consistent with the intent of ORS 308A.350 to 308A.383…

(1) When land that has been designated as exempt from taxation under ORS 308A.350 to 308A.383 as riparian is applied to some use other than that compatible with riparian use, as defined in the management plan, except through compliance with ORS 308A.365 (2), or except as a result…

(1) The amount determined to be due under ORS 308A.368 may be paid to the tax collector prior to the completion of the next general property tax roll, pursuant to ORS 311.370. (2) The amounts under ORS 308A.368 shall be added to the tax extended against the entire parcel of land …

(1) The assessor shall at all times be authorized to demand in writing, by first class mail, and to receive reports from owners of land designated as riparian under ORS 308A.350 to 308A.383 as to the use of the land. If the owner fails to comply within 90 days after receipt of th…

(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…

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] WILDLIFE HABITAT SPECIAL ASSESSMENT

(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 e…

(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 3…

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 Exten…

(1) 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. (2) The rules adopt…

(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 eac…

(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 fa…

(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…

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…

(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) Applicati…

(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 …

(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…

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 give…

(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 as…

(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 Departmen…

(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…

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 l…

(1) Land that is receiving conservation easement special assessment shall be inspected by a holder periodically to ensure that: (a) The land is managed in accordance with the terms of the conservation easement to which the land is subject; (b) The conservation easement continues …

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 ack…

(1) This section applies to land upon the land’s disqualification from special assessment under any of the following sections: (a) Exclusive farm use zone farmland under ORS 308A.113 or 308A.117; (b) Nonexclusive farm use zone farmland under ORS 308A.116 or 308A.117; (c) Western …

(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…

(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 …

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 …

(1) If the disqualification of land from special assessment results in the deferral of additional taxes under ORS 308A.706: (a) The amount of deferred additional taxes shall be determined as provided for in this section in lieu of ORS 308A.703; and (b) The deferred additional tax…

(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 impositi…

(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 …

(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…

(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…

(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 bod…

(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 spe…

(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 Legislati…

(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 …

(1) Except as provided by subsections (3) and (4) of this section: (a) The property value appeals board shall consist of those persons selected by the county clerk from the pool of board members appointed under ORS 309.067. The clerk shall complete the selection prior to the comm…

(1) Each person appointed as a member of a pool under ORS 309.067 shall complete training approved by the Department of Revenue for the term of appointment. The department by rule may prescribe alternative methods of training on the basis of educational effectiveness, cost and ac…

(1) The property value appeals board shall keep a written or audio record of all proceedings. Notwithstanding ORS 192.650, no written minutes need be made. (2) The county clerk, as described in ORS 306.005, shall serve as clerk of the board. The clerk or deputy clerk shall attend…

(1) Before the date the property value appeals board convenes, the clerk of the board shall give public notice that the board will meet at a specified time and place to hear the appeals specified in ORS 309.026. (2)(a) The notice provided under this section shall be given by post…