USA Statutes : oregon
Title : TITLE 28 PUBLIC FINANCIAL ADMINISTRATION
Chapter : Chapter 308A Land Special Assessments
The Legislative Assembly recognizes
that agriculture and related land uses contribute significantly to
Oregon’s character and economy. The Legislative Assembly finds that
providing the means for agriculture to continue and prosper is in the
interest of all citizens of this state, who benefit directly or
indirectly from agricultural production and stewardship of farmlands and
ranchlands. Valuation of farm properties based upon market data from
sales for investment or other purposes not connected with bona fide farm
use encourages the conversion of agricultural land to other uses. The
identification of agricultural land for farm use, as provided by law,
substantially limits alternative uses of such land and justifies the
valuation of that land based on its agricultural production capability.
Therefore, it is the declared intent of the Legislative Assembly that
bona fide farm properties be assessed for ad valorem property tax
purposes at a value that is exclusive of values attributable to urban
influences or speculative purposes. [1999 c.314 §1](Qualification for Farm Use Assessment) As used in ORS
308A.050 to 308A.128:

(1) “Exclusive farm use zone” means a zoning district established
by a county or a city under the authority granted by ORS chapter 215 or
227 that is consistent with the farm use zone provisions set forth in ORS
215.203 to 215.311, 215.438, 215.448, 215.452, 215.455 or 215.700 to
215.780.

(2) “Exclusive farm use zone farmland” means land that qualifies
for special assessment under ORS 308A.062.

(3) “Homesite” means the land, including all tangible improvements
to the land under and adjacent to a dwelling and other structures, if
any, that are customarily provided in conjunction with a dwelling.

(4) “Nonexclusive farm use zone farmland” means land that is not
within an exclusive farm use zone but that qualifies for farm use special
assessment under ORS 308A.068. [1999 c.314 §2; 2003 c.539 §34] (1) As used in ORS 308A.050 to
308A.128, “farm use” means the current employment of land for the primary
purpose of obtaining a profit in money by:

(a) Raising, harvesting and selling crops;

(b) Feeding, breeding, managing or selling livestock, poultry,
fur-bearing animals or honeybees or the produce thereof;

(c) Dairying and selling dairy products;

(d) Stabling or training equines, including but not limited to
providing riding lessons, training clinics and schooling shows;

(e) Propagating, cultivating, maintaining or harvesting aquatic
species and bird and animal species to the extent allowed by the rules
adopted by the State Fish and Wildlife Commission;

(f) On-site constructing and maintaining equipment and facilities
used for the activities described in this subsection;

(g) Preparing, storing or disposing of, by marketing or otherwise,
the products or by-products raised for human or animal use on land
described in this section; or

(h) Using land described in this section for any other agricultural
or horticultural use or animal husbandry or any combination thereof.

(2) “Farm use” does not include the use of land subject to timber
and forestland taxation under ORS chapter 321, except land used
exclusively for growing cultured Christmas trees or land described in ORS
321.267 (3) or 321.824 (3) (relating to land used to grow certain
hardwood timber, including hybrid cottonwood).

(3) For purposes of this section, land is currently employed for
farm use if the land is:

(a) Farmland, the operation or use of which is subject to any
farm-related government program;

(b) Land lying fallow for one year as a normal and regular
requirement of good agricultural husbandry;

(c) Land planted in orchards or other perennials, other than land
specified in paragraph (d) of this subsection, prior to maturity;

(d) Land not in an exclusive farm use zone that has not been
eligible for assessment at special farm use value in the year prior to
planting the current crop and has been planted in orchards, cultured
Christmas trees or vineyards for at least three years;

(e) Wasteland, in an exclusive farm use zone, dry or covered with
water, neither economically tillable nor grazeable, lying in or adjacent
to and in common ownership with farm use land and that is not currently
being used for any economic farm use;

(f) Except for land under a single family dwelling, land under
buildings supporting accepted farming practices, including the processing
facilities allowed by ORS 215.213 (1)(x) and 215.283 (1)(u);

(g) Water impoundments lying in or adjacent to and in common
ownership with farm use land;

(h) Any land constituting a woodlot, not to exceed 20 acres,
contiguous to and owned by the owner of land specially valued for farm
use even if the land constituting the woodlot is not utilized in
conjunction with farm use;

(i) Land lying idle for no more than one year when the absence of
farming activity is the result of the illness of the farmer or a member
of the farmer’s immediate family, including injury or infirmity,
regardless of whether the illness results in death;

(j) Land described under ORS 321.267 (3) or 321.824 (3) (relating
to land used to grow certain hardwood timber, including hybrid
cottonwood); or

(k) Land used for the primary purpose of obtaining a profit in
money by breeding, raising, kenneling or training greyhounds for racing.

(4) As used in this section:

(a) “Accepted farming practice” means a mode of operation that is
common to farms of a similar nature, necessary for the operation of these
similar farms to obtain a profit in money and customarily utilized in
conjunction with farm use.

(b) “Cultured Christmas trees” means trees:

(A) Grown on lands used exclusively for that purpose, capable of
preparation by intensive cultivation methods such as plowing or turning
over the soil;

(B) Of a marketable species;

(C) Managed to produce trees meeting U.S. No. 2 or better standards
for Christmas trees as specified by the Agricultural Marketing Service of
the United States Department of Agriculture; and

(D) Evidencing periodic maintenance practices of shearing for
Douglas fir and pine species, weed and brush control and one or more of
the following practices:

(i) Basal pruning;

(ii) Fertilizing;

(iii) Insect and disease control;

(iv) Stump culture;

(v) Soil cultivation; or

(vi) Irrigation. [1999 c.314 §3; 2001 c.613 §21; 2003 c.454 §120;
2003 c.621 §81a] (1) The Department of Revenue
shall provide by rule for a more detailed definition of farm use,
consistent with the general definition in ORS 308A.056, to be used by
county assessors in determining qualification for special assessment
under ORS 308A.068. The rules shall not be designed to exclude from the
special assessment those lands that are in farm use as defined in ORS
308A.056 for which tax relief is intended.

(2) In determining qualification for special assessment under ORS
308A.068, the county assessor shall consider the use of the land by the
owner, renter or operator thereof together with any other lands that are
a part of one farming unit being operated by the owner, renter or
operator. [Formerly 308.380] (1) Any
land that is within an exclusive farm use zone and that is used
exclusively for farm use shall qualify for farm use special assessment
under ORS 308A.050 to 308A.128, unless disqualified under other
provisions of law.

(2) Whether farmland qualifies for special assessment under this
section shall be determined as of January 1 of the assessment year.
However, 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. [1999 c.314 §5](1) Upon written request of the county
assessor or county governing body, the county counsel shall review the
zoning ordinances of the county that purport to establish exclusive farm
use zones to determine if any zone mentioned in the ordinance is not an
exclusive farm use zone. If the county counsel is in doubt as to whether
a zone is an exclusive farm use zone, the county counsel shall request
the assistance of the Department of Revenue under ORS 305.110. The county
counsel shall promptly notify the county assessor and county governing
body by letter of the findings of the county counsel.

(2) If the assessor discovers any land that has been granted farm
use special assessment under ORS 308A.062 that is not qualified for such
assessment because the zone is not an exclusive farm use zone, the
assessor shall immediately notify the county governing body of this fact.

(3) Within six months from the date the county governing body
receives notice from the assessor or from the Land Conservation and
Development Commission that a farm use zone is not an exclusive farm use
zone, the county governing body shall qualify the zone as an exclusive
farm use zone within the meaning of ORS 308A.062. The assessor shall
continue to assess the land at the special assessment provided in ORS
308A.107 until the county governing body qualifies the zone or the land
is disqualified under ORS 308A.113.

(4) Subsections (1) to (3) of this section shall provide the
exclusive procedure for correcting the erroneous granting of farm use
special assessment as exclusive farm use zone farmland when the zone does
not meet the definition of an exclusive farm use zone under ORS 308A.053.
[Formerly 308.403] (1)
Any land that is not within an exclusive farm use zone but that is being
used, and has been used for the preceding two years, exclusively for farm
use shall qualify for farm use special assessment:

(a) If the land meets the income requirements set forth in ORS
308A.071; and

(b) Upon compliance with the application requirements set forth in
ORS 308A.077.

(2)(a) The provisions of this section shall not apply to any land
with respect to which the owner has granted, and has outstanding, any
lease or option to buy the surface rights for other than farm use.

(b) This subsection does not apply in the case of a lease or option
to buy surface rights:

(A)(i) For the exploration of geothermal resources, as defined by
ORS 522.005, mineral resources or other subsurface resources; or

(ii) For the use of land for hunting, fishing, camping or other
recreational use; and

(B) If the exploration, use or possession engaged in pursuant to
the lease or option to buy does not interfere with the farm use of the
farmland.

(3) Whether farmland qualifies for special assessment under this
section shall be determined as of January 1 of the assessment year.
However, 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. [1999 c.314 §7](1) For purposes of ORS 308A.050 to 308A.128, farmland or a
farm parcel that is not within an area zoned for exclusive farm use is
not used exclusively for farm use unless all of the prerequisites of
subsections (2) to (5) of this section are met.

(2)(a) Except as provided in subsection (6) of this section, in
three out of the five full calendar years immediately preceding the
assessment date, the farmland or farm parcel was operated as a part of a
farm unit that has produced a gross income from farm uses in the
following amount for a calendar year:

(A) If the farm unit consists of 6-1/2 acres or less, the gross
income from farm use shall be at least $650.

(B) If the farm unit consists of more than 6-1/2 acres but less
than 30 acres, the gross income from farm use shall be at least equal to
the product of $100 times the number of acres and any fraction of an acre
of land included.

(C) If the farm unit consists of 30 acres or more, the gross income
from farm use shall be at least $3,000.

(b) For purposes of determining the number of acres to be
considered under paragraph (a) of this subsection, the land described in
ORS 308A.056 (3) and the land, not exceeding one acre, used as a
homestead shall not be included.

(c) If a farm parcel is operated as part of a farm unit and the
farmland of the farm unit is not all under the same ownership, the gross
income requirements applicable to the farm parcel shall be as provided
under paragraph (a) of this subsection. In addition, the gross income
from farm use of a farm parcel described under this paragraph must be at
least:

(A) One-half of the gross income requirements described under
paragraph (a) of this subsection that would be required if the farm
parcel were the only farmland of the farm unit; or

(B) A cash or net share crop rental of one-quarter of the gross
income requirements described under paragraph (a) of this subsection that
would be required if the farm parcel were the only farmland of the farm
unit. For purposes of this subparagraph, “net share crop rental” means
the value of any crop received by the owner of the farm parcel less any
costs borne by the owner of the farm parcel.

(3) Excise or income tax returns are filed with the Department of
Revenue for purposes of ORS chapter 316, 317 or 318 by the farmland owner
or the operator of the farm unit that include a Schedule F and, if
applicable, by the owner of a farm parcel that include a schedule or
schedules showing rental income received by the owner of the farm parcel,
during the years to which the income requirements of this section apply.

(4) Upon request, a copy of the returns or the schedules of the
returns showing the gross income received from farm use is furnished by
the taxpayer to the county assessor.

(5) The burden of proving the gross income of the farm unit for the
years described in subsection (2) of this section is upon the person
claiming special assessment for the land.

(6) The failure of a farm unit to produce the amount of gross
income required by subsection (2) of this section shall not prevent the
farm unit from meeting the qualifications of this section if:

(a) The failure is 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; and

(b) The farm unit produces the required amount of gross income in
three out of the last five nonflood or nondrought years.

(7) As used in this section:

(a) “Farm parcel” means the contiguous land under the same
ownership, whether assessed as one or more than one tax lot.

(b) “Gross income” includes the value of any crop or livestock that
is used by the owner personally or in the farming operation of the owner,
but does not include:

(A) The value of any crop or livestock so used unless records
accurately reflecting both value and use of the crop or livestock are
kept by the owner in a manner consistent with generally accepted
accounting principles; and

(B) The purchase cost of livestock.

(c) “Owner” or “ownership” means any person described under ORS
308A.077 (2)(b)(A), (B), (D) or (E) and spouse or other person who is
also an owner as tenant in common or other joint ownership interest.
[Formerly 308.372; 2003 c.46 §22] (1)
Wasteland, dry or covered with water, neither economically tillable nor
grazeable, lying in or adjacent to and in common ownership with
nonexclusive farm use zone farmland described in ORS 308A.068, and that
is not currently being used for any economic farm use shall qualify for
farm use special assessment under ORS 308A.068 if the farmland was
operated as part of a farm unit that produced more than one-half of the
adjusted gross income of the owner or owners in the year prior to the
year an application is filed under this section.

(2)(a) An owner of wasteland shall make annual application to
qualify the wasteland as nonexclusive farm use zone farmland under ORS
308A.068.

(b) The application shall be filed with the county assessor on or
before April 15 of each year qualification is desired. The application
shall be made on forms prepared by the Department of Revenue and supplied
by the county assessor and shall include any information as may be
reasonably required to determine qualification, including copies of
applicable state income tax returns. All information provided, including
determinations made under administrative and court proceedings relating
to the assessment of the wasteland, shall be confidential information of
the assessor’s office and shall be used only for purposes of ORS 308A.050
to 308A.128.

(c) There shall be attached to each application an affidavit or
affirmation from the applicant providing that the statements contained in
the application are true.

(3) For purposes of this section, “owner” or “owners” means the
person or persons entitled to file for special assessment under ORS
308A.077 (2)(b). [1999 c.314 §9](1) Any owner of nonexclusive farm use zone farmland entitled
to special assessment under ORS 308A.068 must, to secure the assessment,
make application therefor to the county assessor on or before April 1 of
the first year in which the assessment is desired.

(2)(a) The application shall be made upon forms prepared by the
Department of Revenue and supplied by the county assessor and shall
include any information as may reasonably be required to determine the
entitlement of the applicant.

(b) The application may be signed by any one of the following:

(A) The owner of the farmland who holds an estate therein in fee
simple or for life.

(B) Any one of tenants in common or tenants by the entirety,
holding an estate in the farmland in fee simple or for life.

(C) Any person of legal age, duly authorized in writing to sign an
application on behalf of any person described in subparagraph (A) or (B)
of this paragraph.

(D) The guardian or conservator of an owner, or the executor or
administrator of an owner’s estate.

(E) The purchaser of the fee simple or life estate of an owner
under a contract of sale.

(c) The assessor or the deputy of the assessor may not approve an
application signed by a person whose authority to sign is not a matter of
public record unless there is filed with the assessor a true copy of the
deed, contract of sale, power of attorney or other appropriate instrument
evidencing the signer’s interest or authority. When filed with the
assessor only, such instrument shall not constitute a public record.

(3) There shall be attached to each application the affidavit or
affirmation of the applicant that the statements contained therein are
true. [Formerly 308.375; 2003 c.46 §23] (1) Acquired land shall
qualify for farm use special assessment if:

(a) The acquired land:

(A) Is not in an exclusive farm use zone;

(B) Is, immediately upon acquisition, put into farm use; and

(C) Is operated as part of the total farming unit with the original
land; and

(b) The original land:

(A) Is owned by the purchaser of the acquired land;

(B) Is in farm use;

(C) Is assessed under ORS 308A.107; and

(D) Produced gross income of at least $10,000 in the calendar year
prior to acquisition.

(2) Land that qualifies for farm use special assessment under
subsection (1) of this section shall, for purposes of the gross income
requirement under ORS 308A.071, be added to and treated as a part of the
entire farming unit upon acquisition.

(3) In order for acquired land described in this section to qualify
under ORS 308A.068, an application must be filed under ORS 308A.077 on or
before April 1 of the first year following acquisition in which farm use
special assessment is sought for the acquired land. [Formerly 308.374] In the case of
exclusive farm use zone farmland that qualifies for special assessment
under ORS 308A.062 or nonexclusive farm use zone farmland that qualifies
for special assessment under ORS 308A.068, 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.113 or
308A.116. [1999 c.314 §12] (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). [1999 c.314 §13](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 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 application’s disapproval and the land’s
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](Valuation) (1) This
section and ORS 308A.095 set forth the procedures by which the values for
farm use are established 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 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. [Formerly
308.345](1) Income-approach factors being utilized by a
county assessor in arriving at the values for farm use of farmland under
ORS 308A.092 shall be submitted by the county assessor to a county board
of review. The board of review shall advise the county assessor as to
whether the factors being so utilized are proper under ORS 308A.092.

(2) The 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) Each member of the county board of review appointed under
subsection (2)(a) and (b) of this section shall serve for a term ending
two years after the date of the expiration of the term for which the
predecessor of the member was appointed, except that a person appointed
to fill a vacancy occurring prior to the expiration of the term shall be
appointed for the remainder of the term.

(4) Members of the county board of review must be persons
knowledgeable and experienced in farmland values.

(5) Members of the 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. [Formerly 308.350]Data utilized by a county assessor in arriving at the values for
farm use of farmland under ORS 308A.092 shall be made available by the
county assessor to the county board of property tax appeals in the event
of any consideration of a petition involving the assessed value of
farmland by the board of property tax appeals under ORS 309.100.
[Formerly 308.355]Any group or organization representing owners of farm properties
may petition the Department of Revenue under ORS 305.105 for a
declaratory ruling with respect to rules promulgated under ORS 308A.092
and 308A.095 and may obtain judicial review of the declaratory ruling in
the manner provided by ORS 305.445. [Formerly 308.360]
ORS 308A.092 and 308A.095 shall be construed liberally to effectuate
their intended purpose. However, except as expressly provided and to the
extent necessary to carry out their terms, nothing contained in ORS
308A.092 and 308A.095 shall be construed to alter or modify, by
implication or otherwise, any of the tax laws of this state. [Formerly
308.365] (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. [1999 c.314 §20; 2001 c.912 §5; 2005 c.94 §57]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) (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) 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.

(4) Upon disqualification, additional taxes shall be determined as
provided in ORS 308A.700 to 308A.733. [Formerly 308.397]
(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; or

(d) The act of recording a subdivision plat under the provisions of
ORS chapter 92.

(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 308A.077;

(c) Meeting all of the qualifications for farm use special
assessment under ORS 308A.068; and

(d) Meeting the requirements, if any, of applicable local
government zoning ordinances with regard to minimum lot or parcel acreage
for farm use.

(5) 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.

(6)(a) Notwithstanding ORS 308.210, 308A.068, 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.

(7) Upon disqualification, additional taxes shall be determined as
provided in ORS 308A.700 to 308A.733. [Formerly 308.390] (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 308A.071, the collection of the additional
taxes under ORS 308A.700 to 308A.733 shall be deferred, but only if each
year for a period of five consecutive years (or such lesser number of
years in which farm use assessment was in effect prior to
disqualification) beginning on January 1 of the first year the land
became so disqualified, the land is used as farmland (including, for the
purposes of this section, the growing of forest products). As the limited
use is continued and completed each year, additional taxes are abated on
the basis of an abatement of one year’s additional tax for each year of
limited use beginning with the oldest year for which additional taxes are
due for up to five years (or the number of years for which farm use
assessment was in effect, whichever is less). Beginning on the January 1
the land became so disqualified the land shall be assessed at its
assessed value under ORS 308.146 or as otherwise provided by law without
regard to any special assessment laws.

(2) If at any time prior to the expiration of the five-year (or
lesser) period specified in subsection (1) of this section the land is
used for a higher and better use than farmland, the abatement process
shall terminate, and there shall be added to the tax extended against the
land on the next general property tax roll, (to be collected and
distributed in the same manner as the remainder of the real property tax)
the additional taxes that still remain deferred and unabated under
subsection (1) of this section.

(3) When land described in this section is used for a higher and
better use than farmland during the five-year (or lesser) period
described in subsection (1) of this section, the owner shall notify the
county assessor before the following January 1 of the change in use.

(4) The amount determined to be due under this section may be paid
to the tax collector prior to the completion of the next general property
tax roll, pursuant to ORS 311.370. [Formerly 308.404] 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 308A.077, for farm use special assessment. If satisfied
that the requirements of ORS 308A.071 have been met, the assessor shall
restore farm use special assessment to the land. The potential additional
taxes for all years not already abated under ORS 308A.119 shall continue
as a potential liability against the land under ORS 308A.119 and
308A.706, except that each oldest year of potential liability shall abate
as the total of all other years of potential additional tax liability for
prior years reaches five. [Formerly 308.406]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](1) Except as otherwise provided in subsection
(2) of this section, the assessments and levies of the following taxing
units and special districts shall not be imposed while land is qualified
for special assessment as exclusive farm use zone farmland under ORS
308A.062:

(a) Sanitary districts formed under ORS 450.005 to 450.245.

(b) Domestic water supply districts formed under ORS chapter 264.

(c) Water authorities, sanitary authorities or joint water and
sanitary authorities formed under ORS 450.600 to 450.989.

(2) Subsection (1) of this section does not apply to:

(a) Benefit assessments or special ad valorem tax levies imposed
upon homesites situated within a parcel of farm use land. As used in this
paragraph, “homesite” means not more than one acre of land upon which are
constructed nonfarm dwellings and appurtenances; or

(b) Benefit assessments or special ad valorem tax levies imposed
subsequent to disqualification of lands for farm use special assessment
under ORS 308A.062. [Formerly 308.401]FARM AND FOREST HOMESITES As used in ORS
308A.250 to 308A.259:

(1) “Exclusive farm use zone” has the meaning given that term in
ORS 308A.053.

(2) “Forestland” means forestland that is a parcel of land of more
than 10 acres that has been zoned in the comprehensive plan for exclusive
farm use, forest use or farm and forest use and that is, as of the
assessment date for which value for the forest homesite is being
determined:

(a) Land that has as its highest and best use the growing and
harvesting of trees of a marketable species;

(b) Land that has been designated as forestland under ORS 321.257
to 321.390 or 321.805 to 321.855; or

(c) Land that is assessed as small tract forestland under ORS
321.700 to 321.754.

(3) “Homesite” means land described in ORS 308A.253, including all
tangible improvements to the land under and adjacent to a dwelling and
other structures, if any, that are customarily provided in conjunction
with the dwelling.

(4) “Nonexclusive farm use zone farmland” has the meaning given
that term in ORS 308A.053.

(5) “Owner” or “owners” means:

(a) The person who holds an estate in the homesite in fee simple or
for life.

(b) Any one of tenants in common or tenants by the entirety,
holding an estate in the homesite in fee simple or for life.

(c) Any person of legal age, duly authorized in writing to act on
behalf of any person described in paragraph (a) or (b) of this subsection
in filing an application for special assessment of nonexclusive farm use
zone farmland.

(d) The guardian or conservator of an owner, or the executor or
administrator of an owner’s estate.

(e) The purchaser of the fee simple or life estate of an owner
under a contract of sale. [1999 c.314 §29; 2003 c.454 §§96,98; 2003 c.621
§82] (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 308A.256.

(2) Land under dwellings located within an exclusive farm use zone
and used in conjunction with farm use shall qualify for special
assessment under ORS 308A.256.

(3) Land under dwellings used in conjunction with the farm use of
nonexclusive farm use zone farmland shall qualify for special assessment
under ORS 308A.256 if the farmland was operated as a part of a farm unit
that produced more than one-half of the adjusted gross income of the
owner or owners in the year prior to the year an application is filed
under this section.

(4) Land under a dwelling on a lot or parcel that is specially
assessed under ORS 308A.403 to 308A.430 shall qualify for special
assessment under ORS 308A.256 if the land associated with the homesite:

(a) Was the subject of an application for wildlife habitat special
assessment under ORS 308A.424 and includes an existing homesite that was
specially assessed under one of the special assessments listed in ORS
308A.703 (1) during the assessment year prior to application; or

(b)(A) Is zoned in the comprehensive plan for exclusive farm use,
forest use or farm and forest use; and

(B) The parcel has a minimum of 10 acres that meet the stocking and
species requirements of land specially assessed under ORS 321.354 or
321.833.

(5) For purposes of ORS 308A.250 to 308A.259, the use of a dwelling
“in conjunction with the activities customarily carried on in the
management and operation of forestland” includes but is not limited to
use of the dwelling under circumstances as follows:

(a) The dwelling is owned and occupied by a person who is engaged
in the operation of the forestland, is occupied by an employee of the
owner of forestland who is employed in connection with the forest
operation or is occupied by a person who is involved in the forest
operation; or

(b) The dwelling is owned and occupied by a person who is no longer
engaged in the forest operation but:

(A) Whose principal source of income is derived from the harvest of
timber from the forestland on which the dwelling is located;

(B) Who owned and occupied the dwelling, and was engaged in the
forest operation, during the five consecutive tax years before the tax
year in which engagement in the forest operation ended; and

(C) Who has owned and occupied the dwelling continuously during the
period since engagement in the forest operation ended. For purposes of
this subparagraph, “continuous” includes any period in which the dwelling
is unoccupied because of health, vacation or other reason, if during the
period the dwelling is not leased or rented to another person.

(6) For purposes of ORS 308A.250 to 308A.259, the use of a dwelling
“in conjunction with farm use” of farm use land includes but is not
limited to use of the dwelling under circumstances as follows:

(a) The dwelling is owned and occupied by a person who is engaged
in the operation of the farm use land, is occupied by an employee of the
owner of farm use land who is employed in connection with the farming
operation or is occupied by a person who is involved in the farming
operation; or

(b) The dwelling is owned and occupied by a person who is no longer
engaged in the farm operation on the farm use land but:

(A) Whose principal source of income is from the farm operation on
the farm use land on which the dwelling is located;

(B) Who owned and occupied the dwelling, and was engaged in the
farm operation, during the five consecutive tax years before the tax year
in which engagement in the farm operation ended; and

(C) Who has owned and occupied the dwelling continuously during the
period since engagement in the farm operation ended. For purposes of this
subparagraph, “continuous” includes any period in which the dwelling is
unoccupied because of health, vacation or other reason, if during the
period the dwelling is not leased or rented to another person.

(7)(a) In order for land described in subsection (3) of this
section to qualify for assessment under ORS 308A.250 to 308A.259, the
owner or owners shall file an application with the county assessor on or
before April 15 of each year the assessment is desired. The application
shall be made on forms prepared by the Department of Revenue and supplied
by the assessor and shall include any information as may be reasonably
required to determine the entitlement of the applicant, including copies
of applicable state income tax returns. All information provided,
including determinations made under administrative and court proceedings
where entitlement is in issue, shall be confidential information of the
assessor’s office and shall be used only for purposes of this subsection.

(b) There shall be attached to each application an affidavit or
affirmation from the applicant providing that the statements contained in
the application are true. [Formerly 308.376; 2003 c.539 §12]
(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 homesite’s
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 homesite’s maximum assessed value shall equal 103 percent
of the homesite’s assessed value for the previous tax year or 100 percent
of the homesite’s 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 homesite’s maximum assessed value shall
equal the homesite’s 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. [Formerly
308.377; 2003 c.169 §2] (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 308A.733. [Formerly 308.378]OPEN SPACE LANDS As used in ORS
308A.300 to 308A.330, unless a different meaning is required by the
context:

(1) “Open space land” means:

(a) Any land area so designated by an official comprehensive land
use plan adopted by any city or county; or

(b) Any land area, the preservation of which in its present use
would:

(A) Conserve and enhance natural or scenic resources;

(B) Protect air or streams or water supply;

(C) Promote conservation of soils, wetlands, beaches or tidal
marshes;

(D) Conserve landscaped areas, such as public or private golf
courses, which reduce air pollution and enhance the value of abutting or
neighboring property;

(E) Enhance the value to the public of abutting or neighboring
parks, forests, wildlife preserves, nature reservations or sanctuaries or
other open space;

(F) Enhance recreation opportunities;

(G) Preserve historic sites;

(H) Promote orderly urban or suburban development; or

(I) Retain in their natural state tracts of land, on such
conditions as may be reasonably required by the legislative body granting
the open space classification.

(2) “Current” or “currently” means as of next January 1, on which
the property is to be listed and valued by the county assessor under ORS
chapter 308.

(3) “Owner” means the party or parties having the fee interest in
land, except that where land is subject to a real estate sales contract,
“owner” shall mean the contract vendee. [Formerly 308.740] The legislature hereby declares that it is in the
best interest of the state to maintain, preserve, conserve and otherwise
continue in existence adequate open space lands and the vegetation
thereon 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 the state and its citizens. The
legislature further declares that it is in the public interest to prevent
the forced conversion of open space land to more intensive uses as the
result of economic pressures caused by the assessment thereof for
purposes of property taxation at values incompatible with their
preservation as such open space land, and that assessment practices must
be so designed as to permit the continued availability of open space
lands for these purposes, and it is the intent of ORS 308A.300 to
308A.330 to so provide. [Formerly 308.745]An owner of land desiring current
open space use assessment under ORS 308A.300 to 308A.330 shall make
application to the county assessor upon forms prepared by the Department
of Revenue and supplied by the county assessor. The owner shall describe
the land for which classification is requested, the current open space
use or uses of the land, and shall designate the paragraph of ORS
308A.300 (1) under which each such use falls. The application shall
include 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](1)
Within 10 days of filing in the office of the assessor, the assessor
shall refer each application for classification to the planning
commission, if any, of the governing body and to the granting authority,
which shall be the county governing body, if the land is in an
unincorporated area, or the city legislative body, if it is in an
incorporated area. An application shall be acted upon in a city or county
with a comprehensive plan in the same manner in which an amendment to the
comprehensive plan is processed. In determining whether an application
made for classification under ORS 308A.300 (1)(b) should be approved or
disapproved, the granting authority shall weigh:

(a) The projected costs and other consequences of extending urban
services to the affected lot or parcel;

(b) The value of preserving the lot or parcel as open space;

(c) The projected costs and other consequences of extending urban
services beyond the affected lot or parcel; and

(d) The projected costs and other consequences, including the
projected costs of extending urban services, of expanding the urban
growth boundary in other areas if necessary to compensate for any
reduction in available buildable lands.

(2) The granting authority shall not deny the application solely
because of the potential loss in revenue that may result from granting
the application if the granting authority determines that preservation of
the current use of the land will:

(a) Conserve or enhance natural or scenic resources;

(b) Protect air or streams or water supplies;

(c) Promote conservation of soils, wetlands, beaches or tidal
marshes;

(d) Conserve landscaped areas, such as public or private golf
courses, which enhance the value of abutting or neighboring property;

(e) Enhance the value to the public of abutting or neighboring
parks, forests, wildlife preserves, nature reservations, sanctuaries, or
other open spaces;

(f) Enhance recreation opportunities;

(g) Preserve historic sites;

(h) Promote orderly urban or suburban development; or

(i) Affect any other factors relevant to the general welfare of
preserving the current use of the property.

(3) The granting authority may approve the application with respect
to only part of the land which is the subject of the application; but if
any part of the application is denied, the applicant may withdraw the
entire application. [Formerly 308.755](1) The granting authority shall immediately notify
the county assessor and the applicant of its approval or disapproval
which shall in no event be later than April 1 of the year following the
year of receipt of said application. An application not denied by April 1
shall be deemed approved, and shall be considered to be land which
qualifies under ORS 308A.300 to 308A.330.

(2) When the granting authority determines that land qualifies
under ORS 308A.300 to 308A.330, it shall enter on record its order of
approval and file a copy of the order with the county assessor within 10
days. The order shall state the open space use upon which approval was
based. The county assessor shall, as to any such land, assess on the
basis provided in ORS 308A.315, and each year the land is classified
shall also enter on the assessment roll, as a notation, the assessed
value of such land were it not so classified.

(3) Each year the assessor shall include in the certificate made
under ORS 311.105 a notation of the amount of additional taxes which
would be due if the land were not so classified.

(4) The additional taxes noted under subsection (3) of this section
shall be deemed assessed and imposed in the year to which the additional
taxes relate.

(5) On approval of an application filed under ORS 308A.306, for
each year of classification the assessor shall indicate on the tax roll
that the property is being specially assessed as open space land and is
subject to potential additional taxes as provided by ORS 308A.318, by
adding the notation “open space land (potential add’l tax)”.

(6) Any owner whose application for classification has been denied
may appeal to the circuit court in the county where the land is located,
or if located in more than one county, in that county in which the major
portion is located. [Formerly 308.760](1) The maximum assessed value and assessed value of
land classified as open space land under ORS 308A.300 to 308A.330 shall
be determined as provided in this section.

(2) Land classified as open space land shall have an assessed value
for the tax year equal to the lesser of the land’s maximum assessed value
or the land’s open space value determined under subsection (5) of this
section.

(3) The land’s maximum assessed value shall equal 103 percent of
the land’s assessed value for the previous tax year or 100 percent of the
land’s maximum assessed value for the previous tax year, whichever is
greater.

(4)(a) For the first tax year for which the land is classified as
open space land, the land shall have a maximum assessed value equal to
the land’s open space value determined under subsection (5) of this
section multiplied by the ratio of the total maximum assessed value of
all open space land within the county over the total open space value of
all open space land in the county.

(b) If there is an insufficient amount of land classified as open
space land in a county to permit a statistically reliable ratio to be
determined under paragraph (a) of this subsection, the statewide totals
of maximum assessed value of open space land and open space value shall
be used in determining the ratio.

(c) The Department of Revenue shall prescribe rules setting forth
the minimum amount of open space land in a county needed to establish a
statistically reliable ratio.

(5) The open space value of land classified as such under ORS
308A.300 to 308A.330 shall be the land’s real market value under ORS
308.205:

(a) Assuming the highest and best use of the land to be the current
open space use, such as park, sanctuary or golf course. The assessor
shall not consider alternative uses to which the land might be put.

(b) Valuing the improvements on the land, if any, as required by
ORS 308.205. [Formerly 308.765; 2003 c.169 §3](1) When land has once been classified under ORS 308A.300 to
308A.330, it shall remain under such classification and it shall not be
applied to any other use than as open space unless withdrawn from
classification as provided in subsection (2) of this section, except that
if the use as open space land changes from one open space use to another
open space use, such as a change from park purposes to golf course land,
the owner shall notify the assessor of such change prior to the next
January 1 assessment date.

(2) During any year after classification, notice of request for
withdrawal may be given by the owner to the county assessor or assessors
of the county or counties in which such land is situated. The county
assessor or assessors, as the case may be, shall withdraw such land from
such classification, and immediately shall give written notice of the
withdrawal to the granting authority that classified the land; and
additional real property taxes shall be collected on such land in an
amount equal to the total amount of potential additional taxes computed
under ORS 308A.312 (3) during each year in which the land was classified,
together with interest at the rate of two-thirds of one percent a month,
or fraction of a month, from the dates on which such additional taxes
would have been payable had the land not been so classified, limited to a
total amount not in excess of the dollar difference in the value of the
land as open space land for the last year of classification and the real
market value under ORS 308.205 for the year of withdrawal.

(3) If the owner fails to give the notice required under subsection
(1) of this section during the period of classification, upon withdrawal
under subsection (2) of this section, the assessor shall add to the tax
extended against the land previously classified, an amount, if any, equal
to the additional taxes that would have been collected had the assessor
valued the classified land on the basis of the changed open space use,
together with interest at the rate of two-thirds of one percent a month,
or fraction of a month, from the dates on which such additional taxes
would have been payable.

(4) Notwithstanding subsection (2) of this section, open space
lands that qualify for wildlife habitat special assessment under ORS
308A.403 to 308A.430 may be disqualified from open space special
assessment and qualified for wildlife habitat special assessment without
payment of any additional tax under this section.

(a) The additional tax as determined under subsection (2) of this
section shall remain a potential liability notated on the assessment and
tax roll, separate from and in addition to the wildlife habitat potential
additional tax described in ORS 308A.427.

(b) The interest as described in subsection (2) of this section
shall be frozen for as long as the land remains in wildlife habitat
special assessment.

(c) If the land is disqualified from wildlife habitat special
assessment and again becomes qualified for open space special assessment,
the open space potential tax calculation shall resume as of the date of
the renewed open space use special assessment qualification. [Formerly
308.770; 2003 c.539 §15](1) When
land which has been classified and assessed under ORS 308A.300 to
308A.330 as open space land is applied to some use other than as open
space land, except through compliance with ORS 308A.318 (2), or except as
a result of the exercise of the power of eminent domain, the owner shall
within 60 days thereof notify the county assessor of such change in use.
The assessor or assessors shall withdraw the land from classification and
immediately shall give written notice of the withdrawal to the granting
authority that classified the land; and additional real property taxes
shall be imposed upon such land in an amount equal to the amount that
would have been due under ORS 308A.318 if notice had been given by the
owner as of the date of withdrawal, plus a penalty equal to 20 percent of
the amount so determined.

(2) If no notice is given as required by subsection (1) of this
section, the assessor, upon discovery of the change in use, shall compute
the amount of taxes, penalty and interest described in subsection (1) of
this section, as though notice had been given, and shall add thereto an
additional penalty equal to 20 percent of the total amount so computed,
for failure to give such notice.

(3) The limitation described in ORS 308A.318 (2) applies only to
the computation of taxes and interest, and not to the penalties described
in subsections (1) and (2) of this section.

(4) The provisions of subsections (1) and (2) of this section shall
not apply in the event that the change in use results from the sale of a
least 50 percent of such land classified under ORS 308A.300 to 308A.330
within two years after the death of the owner. [Formerly 308.775](1) The amount determined to be due under
ORS 308A.318 or 308A.321 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.318 or 308A.321 shall be added to
the tax extended against the land on the next general property tax roll,
to be collected and distributed in the same manner as the remainder of
the real property taxes. [Formerly 308.780]The assessor shall at all times be authorized to
demand and receive reports by registered or certified mail from owners of
land classified under ORS 308A.300 to 308A.330 as to the use of the same.
If the owner shall fail, after 90 days’ notice in writing by certified
mail to comply with such demand, the assessor may immediately withdraw
the land from classification, give written notice to the granting
authority of the withdrawal, and apply the penalties provided in ORS
308A.318 and 308A.321. [Formerly 308.785] The Department of Revenue of the State of Oregon
shall make such rules and regulations consistent with ORS 308A.300 to
308A.330 as shall be necessary or desirable to permit its effective
administration. [Formerly 308.790]RIPARIAN HABITAT EXEMPTION As used in ORS
308A.350 to 308A.383:

(1) “Owner” means the party or parties having the fee interest in
land, except that where land is subject to a real estate sales contract,
“owner” means the contract vendee under a recorded contract.

(2) “Department” means the State Department of Fish and Wildlife.

(3) “Designated riparian land” means the beds of streams, the
adjacent vegetation communities, and the land thereunder, which are
predominantly influenced by their association with water, not to extend
more than 100 feet landward of the line of nonaquatic vegetation, which
are privately owned and which qualify for exemption under ORS 308A.350 to
308A.383.

(4) “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 council under ORS 268.390 (3). [Formerly
308.792] The Legislative Assembly declares that it is in
the best interest of the state to maintain, preserve, conserve and
rehabilitate riparian lands to assure the protection of the soil, water,
fish and wildlife resources of the state for the economic and social
well-being of the state and its citizens. The Legislative Assembly
declares that riparian habitat maintained in a healthy condition is a
legitimate land use that contributes to erosion control, improved water
quality and prolonged streamflow. The Legislative Assembly further
declares that it is in the public interest to prevent the forced
conversion of riparian environments to more intensive uses as a result of
economic pressures caused by the assessment of those lands for purposes
of property taxation at values incompatible with their protection as
riparian lands and that tax exemption must be granted to permit the
continued availability of riparian environments for these purposes, and
it is the intent of ORS 308A.350 to 308A.383 to so provide. [Formerly
308.793]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 owner shall describe the land for which designation
as riparian lands is requested and the current use of the land. The
application shall include any other information as is reasonably
necessary to properly designate an area of land as riparian land under
ORS 308A.350 to 308A.383 with a verification of the truth thereof.
Applications to the county assessor shall be made on or before December
31 of the calendar year preceding the first tax year for which such
designation is requested. The county assessor shall notify the State
Department of Fish and Wildlife if a recorded sale or transfer of the
land granted exemption under ORS 308A.350 to 308A.383 occurs for the
purpose of determining continued eligibility of the land for the
exemption. The State Department of Fish and Wildlife shall notify the
county assessor in writing of the finding within 120 days after the date
the county assessor’s notice is mailed or delivered. Failure of the
assessor to notify the State Department of Fish and Wildlife shall not
prevent the imposition of the additional tax prescribed by ORS 308A.368
(2). [Formerly 308.794](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 qualified for designation as riparian.

(2) The department shall review riparian management plans submitted
by applicants to assure compliance with the intent of ORS 308A.353.
Standards and criteria to be used to determine consistency with the
intent of ORS 308A.350 to 308A.383 shall be developed by the department
and shall be reviewed by the department annually. These criteria shall be
in addition to the following provisions limiting participation under ORS
308A.350 to 308A.383:

(a)(A) Subject to subparagraph (B) of this paragraph, and except as
provided in subparagraph (C) of this paragraph, only lands planned and
zoned as forest or agricultural lands, including rangeland, in compliance
with the statewide planning goals adopted under ORS 197.240 and outside
adopted urban growth boundaries shall qualify.

(B) Lands that, as of July 1, 1997, are outside adopted urban
growth boundaries and also as of that date are planned and zoned as
forest or agricultural lands, including rangeland, in compliance with the
statewide planning goals adopted under ORS 197.240 qualify, for tax years
beginning on or after July 1, 1998, for riparian designation if they are
managed in the manner provided for designated riparian lands and are
otherwise eligible for riparian designation under ORS 308A.350 to
308A.383 even though the lands are no longer outside adopted urban growth
boundaries or planned or zoned as forest or agriculture.

(C) Lands within the boundaries of a city and an urban growth
boundary, if the city and county governing bodies have authorized the
exemption under ORS 308A.360, may qualify if the lands are managed in the
manner provided for riparian designation under ORS 308A.350 to 308A.383.

(b) Land management activities permitted within designated riparian
lands shall be consistent with the intent of ORS 308A.350 to 308A.383.

(3) Land that the State Department of Fish and Wildlife determines
may qualify for designation as riparian shall be approved by the
department for designation and exemption under ORS 308A.350 to 308A.383
only if the owner of the land has developed and implemented, in
accordance with the standards adopted under subsections (1) and (2) of
this section, adequate measures for:

(a) The continued protection of the land; or

(b) Techniques for rehabilitation of the riparian land and those
measures or techniques are approved by the department.

(4) The department may approve the application for designation of
land as riparian with respect to only part of the land that is the
subject of the application, but if any part of the application is denied,
the applicant may withdraw the entire application. [Formerly 308.795;
2001 c.925 §7](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 ordinances or resolutions:

(A) Permitting the designation of land as riparian land; and

(B) If possible, describing how the city or county will provide
technical assistance to landowners preparing riparian management plans
pursuant to ORS 308A.359 and will monitor landowner compliance with
approved plans; and

(b) The land qualifies for designation and exemption as riparian
land under ORS 308A.350 to 308A.383.

(2) Copies of the authorizing ordinances or resolutions must be
given to the county assessor and to the State Department of Fish and
Wildlife. [2001 c.925 §6](1) The
State Department of Fish and Wildlife shall immediately notify the county
assessor and the applicant of its approval or disapproval of an
application which shall in no event be later than April 1 of the year
following the year of receipt of the application. Subject to subsection
(2) of this section and the mileage limitation of ORS 308A.380, an
application not denied by April 1 shall be deemed approved, and the land
that is the subject of the application shall be considered to be land
that qualifies under ORS 308A.359.

(2) An application for land described in ORS 308A.359 (2)(a)(B)
shall be approved only if filed on or before five years after the date
the land became land no longer outside adopted urban growth boundaries or
planned or zoned as forest or agricultural land.

(3) An application for land described in ORS 308A.360 (1) may be
approved only if ordinances or resolutions authorizing the exemption have
been adopted by the city and county in which the land is located and
these ordinances or resolutions are in effect on the date of application.

(4) The department may not approve more than 50 applications for
land described in ORS 308A.360 (1) for any tax year. An application that
is not approved because of the limitation imposed by this subsection
shall be held for consideration for the next tax year.

(5)(a) When the department approves land for designation as
riparian under ORS 308A.359, it shall enter an order of approval and file
a copy of the order with the county assessor within 10 days. Upon receipt
of the order, the county assessor shall enter a notation on the
assessment roll that the land described in the order is exempt from ad
valorem taxation.

(b) If the land is as described in ORS 308A.360 (1), the exemption
shall apply only to the ad valorem property taxes of the city and county
that have authorized the exemption.

(6) On approval of an application filed under ORS 308A.356, for
each year of designation the assessor shall indicate on the assessment
and tax roll that the property is exempt from taxation as riparian land
or, in the case of land described in ORS 308A.360 (1), partially exempt
from taxation. The assessor shall also indicate on the tax roll that the
land is subject to potential additional taxes as provided by ORS
308A.368, by adding the notation “designated riparian land (potential
add’l tax).”

(7) Any owner whose application for designation has been denied may
appeal to the department under the provisions of ORS chapter 183
governing contested cases. [Formerly 308.796; 2001 c.925 §8](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 unless withdrawn from designation as provided in
subsection (2) of this section.

(2) During any year after designation, notice of request for
withdrawal may be given by the owner to the county assessor or assessors
of the county or counties in which the land is situated. The county
assessor or assessors, as the case may be, shall withdraw such land from
designation as riparian and shall immediately give written notice of the
withdrawal to the State Department of Fish and Wildlife. [Formerly
308.797](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 of the exercise of the power of
eminent domain, the owner shall within 60 days after the change in use
notify the county assessor of the change in use. The assessor or
assessors shall withdraw the land from designation and immediately give
written notice of the withdrawal to the State Department of Fish and
Wildlife. Thereafter, the land shall be assessed and taxed as other
property similarly situated is assessed and taxed.

(2) The assessor, upon discovery of the change in use to a use
other than that compatible with riparian or upon withdrawal by the owner
of the land from designation, shall compute an additional tax equal to
the difference between the taxes assessed against the land and the taxes
that otherwise would have been assessed against the land had the land not
received exemption for each of the last five years (or such lesser number
of years, corresponding to the number of years of exemption under ORS
308A.350 to 308A.383 applicable to the property after its most recent
change of ownership) preceding the tax year in which the land was
withdrawn from designation. [Formerly 308.798] (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 of which the riparian land is
a part on the next general property tax roll, to be collected and
distributed in the same manner as the remainder of the real property
taxes. [Formerly 308.799](1) The assessor shall at all
times be authorized to demand and receive reports by registered or
certified mail from owners of land designated as riparian under ORS
308A.350 to 308A.383 as to the use of the same. If the owner fails, after
90 days’ notice in writing by certified mail to comply with such demand,
the assessor shall give written notice to the State Department of Fish
and Wildlife and to the landowner of the assessor’s intention to withdraw
the land from designation and apply the payments and penalties provided
in ORS 308A.368 not less than 30 days prior to automatic withdrawal of
the riparian land from designation. If, prior to the expiration of the
30-day period, the landowner fails to file the requested report, the
assessor immediately shall withdraw the land from designation and apply
the payments and penalties provided in ORS 308A.368.

(2) If the assessor has reason to believe that land designated as
riparian land no longer qualifies for designation and special assessment,
the assessor shall request the State Department of Fish and Wildlife to
determine if the land continues to qualify. The request shall be in
writing. Upon receipt of the request, the State Department of Fish and
Wildlife shall inspect the property and may take whatever steps are
necessary to determine if the land continues to qualify for special
assessment. The State Department of Fish and Wildlife shall notify the
assessor of the determination made pursuant to the request of the
assessor within 120 days after the request is received. A determination
by the State Department of Fish and Wildlife that the property no longer
qualifies shall constitute a discovery described in ORS 308A.368 (2).
[Formerly 308.800](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](1)(a) For the tax years beginning prior to July 1, 2004,
the department may approve for designation as riparian land not more than
200 miles of private streambank in any county.

(b) The land approved for designation as riparian land under this
subsection each year shall be in addition to, and not restricted by, the
approval of designation of land as riparian during the previous year.
However, the department may, in addition, approve for designation as
riparian land each year an amount of land equal to the amount of land
withdrawn from, or disqualified for, designation as riparian land during
the previous year, and, an amount of land equal to the difference between
the amount of land approved for designation as riparian land during the
previous years and the maximum established under paragraph (a) of this
subsection.

(2) If the department receives applications for designation of land
as riparian in excess of the maximum established under subsection (1) of
this section, preference shall be afforded according to the date the
application was filed with the county assessor. Applications which are
not approved because the maximum has been reached shall be held for
consideration for approval for the next tax year. [Formerly 308.802] 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 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. (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] 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]
(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 stream flows 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]
(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](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](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]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] (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] (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] (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]ADDITIONAL TAXES, PROCEDURES APPLICABLE TO CERTAIN LAND SPECIAL
ASSESSMENT PROGRAMS(Additional Taxes) 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] (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;

(b) Nonexclusive farm use zone farmland under ORS 308A.116;

(c) Western Oregon designated forestland under ORS 321.359;

(d) Eastern Oregon designated forestland under ORS 321.842; or

(e) Wildlife habitat special assessment under ORS 308A.430.

(2) Following a disqualification listed in subsection (1) of this
section, an additional tax shall be added to the tax extended against the
land on the next assessment and tax roll, to be collected and distributed
in the same manner as other ad valorem property tax moneys. The
additional tax shall be equal to the difference between the taxes
assessed against the land and the taxes that would otherwise have been
assessed against the land, for each of the number of years determined
under subsection (3) of this section.

(3) The number of years for which additional taxes shall be
calculated shall equal the lesser of the number of consecutive years the
land had qualified for the special assessment program for which
disqualification has occurred or:

(a) Ten years, in the case of exclusive farm use zone farmland, but
only if the land, immediately following disqualification, remains outside
an urban growth boundary;

(b) Ten years, in the case of wildlife habitat special assessment
land within an exclusive farm use zone, but only if the land, immediately
following disqualification, remains outside an urban growth boundary; or

(c) Five years, in the case of:

(A) Nonexclusive farm use zone farmland;

(B) Western Oregon designated forestland;

(C) Eastern Oregon designated forestland;

(D) Exclusive farm use zone farmland that is not described in
paragraph (a) of this subsection; or

(E) Wildlife habitat special assessment land that is not described
in paragraph (b) of this subsection.

(4) The additional taxes described in this section shall be deemed
assessed and imposed in the year to which the additional taxes relate.

(5) If the disqualification of the land is the result of the sale
or transfer of the land to an ownership making the land exempt from ad
valorem property taxation, the lien for additional taxes shall attach as
of the day preceding the sale or transfer.

(6) The amount determined to be due under this section may be paid
to the tax collector prior to the time of the next general property tax
roll, pursuant to the provisions of ORS 311.370. [1999 c.314 §34; 2001
c.114 §21; 2003 c.454 §§23,25; 2003 c.539 §16; 2003 c.621 §85; 2005 c.400
§3]Note: Section 6, chapter 400, Oregon Laws 2005, provides:

Sec. 6. The amendments to ORS 308A.703, 308A.707, 321.706, 321.716
and 321.719 by sections 1 to 5 of this 2005 Act apply to tax years
beginning on or after July 1, 2005, and to small tract forestland
assessment disqualifications occurring on or after January 1, 2005. [2005
c.400 §6](1) Notwithstanding that land may
have been disqualified from special assessment, the additional taxes
described under ORS 308A.703 shall 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 natural heritage
conservation 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 elements 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; or

(F) ORS 308A.424, relating to wildlife habitat 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) 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](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 308A.706 (1)(d)(A) to (D) or (F), the additional taxes
shall be computed under subsection (2) of this section. If after
disqualification the land is not specially assessed under a program
described in ORS 308A.706 (1)(d)(A) to (D) or (F), the additional taxes
shall be computed under subsection (3) of this section.

(2)(a) The additional taxes for disqualified small tract forestland
that is qualified for special assessment under a program described in ORS
308A.706 (1)(d)(A) to (D) or (F) shall be equal to the difference between
the taxes assessed against the land under ORS 321.700 to 321.754 and the
taxes that would have been assessed against the land:

(A) Under ORS 321.257 to 321.390, if the land is located in western
Oregon; or

(B) Under ORS 321.805 to 321.855, if the land is located in eastern
Oregon.

(b) The number of years for which additional taxes shall be
calculated shall equal the lesser of 10 years or the number of
consecutive years the land has been assessed as small tract forestland.

(3)(a) The additional taxes for disqualified small tract forestland
that is not qualified for special assessment under a program described in
ORS 308A.706 (1)(d)(A) to (D) or (F) shall be equal to the sum of:

(A) The amount determined under subsection (2) of this section; and

(B) The difference between the taxes that would have been assessed
against the land under ORS 321.257 to 321.390, if located in western
Oregon, or ORS 321.805 to 321.855, if located in eastern Oregon, and the
taxes that would otherwise have been assessed against the land, for the
lesser of the number of consecutive years the land was forestland or five
years.

(b) Notwithstanding paragraph (a)(B) of this subsection, if any
provision of ORS 308A.700 to 308A.733 would cause the deferral or
elimination of additional taxes that are imposed under ORS 308A.703 or
308A.712, that provision shall also cause the deferral or elimination of
the additional taxes imposed under paragraph (a)(B) of this subsection,
under the same terms, requirements and conditions that additional taxes
under ORS 308A.700 to 308A.733 are deferred or eliminated.

(4) The additional taxes described in this section shall be imposed
and collected at the same time and in the same manner as additional taxes
described in ORS 308A.703 are imposed and collected.

(5) The additional taxes described in this section shall be deemed
assessed and imposed in the year to which the additional taxes relate.

(6) The amount determined to be due under this section may be paid
to the tax collector prior to the time of the next general property tax
roll, pursuant to the provisions of ORS 311.370.

(7) As used in this section, “forestland,” “western Oregon” and
“eastern Oregon” have the meanings given those terms in ORS 321.700.
[2003 c.454 §31; 2005 c.400 §4]Note: See note under 308A.703.
Notwithstanding that land may have been disqualified from special
assessment, no additional taxes may be imposed under ORS 308A.703 if, as
of the date the disqualification is taken into account on the assessment
and tax roll, the land is any of the following:

(1) Acquired by a governmental agency as a result of the lawful
exercise of the power of eminent domain or the threat or imminence
thereof.

(2) Acquired by purchase, agreement or donation under ORS 390.121
(relating to State Parks and Recreation Commission acquisitions).

(3) 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.

(4) Acquired for wildlife management purposes under ORS 496.146.

(5) Public property that was leased or rented to a taxable owner as
described in ORS 307.110 at the time of disqualification, and the reason
for the disqualification was the termination of the lease under which the
land was assessed.

(6) 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:

(A) The State Parks and Recreation Department for public park
purposes under ORS 390.121; or

(B) The State Fish and Wildlife Commission for wildlife management
purposes under ORS 496.146.

(7) Forestland acquired by a federal, state or local governmental
agency. In the case of an acquisition described in this subsection, 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. [1999 c.314 §36; 1999 c.800 §1a; 2003 c.454 §34; 2003 c.621 §87](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 taxes shall be added to the assessment
and tax roll for the year in which the event described in subsections (2)
to (6) of this section is first taken into account for property tax
purposes, to be collected and distributed in the same manner as other ad
valorem property taxes.

(2) If additional taxes are deferred under ORS 308A.706 (1)(a)
(relating to compatible nonuse of farmland) and subsequently the land is
changed to an industrial, commercial, residential or other use
incompatible with a return of the land to farm use, then:

(a) The amount of additional tax due for each year to which the
additional tax applies shall be the difference between the taxes assessed
against the land and the taxes that would have been assessed against the
land in that year had the land not been in special assessment; and

(b) The number of years for which the additional tax shall be
collected shall be the total number of years (whether or not continuous)
that the farm use special assessment was in effect for the land, not to
exceed:

(A) In the case of disqualified exclusive farm use zone farmland
located outside an urban growth boundary, 10 tax years, or such lesser
number of years, corresponding to the number of years of farm use zoning
applicable to the property; or

(B) In the case of all other farmland disqualified from farm use
special assessment, five tax years.

(3)(a) If additional taxes are deferred under ORS 308A.706 (1)(b)
(relating to government exchange of land), additional taxes shall be
collected when the land acquired as a result of the exchange is
disqualified from special assessment. The additional taxes shall equal
the total amount of additional taxes under ORS 308A.703 (2) attributable
to the number of years the land transferred to the governmental agency or
body received the special assessment before the exchange plus the number
of years, if any, the land acquired from the governmental agency or body
received a special assessment after the exchange.

(b) The total number of years taken into account shall not exceed
the maximum number of years for which additional taxes may be collected
under the provision of law applicable to either the exchanged land
(immediately before the exchange) or the acquired land, whichever is
greater.

(4) If additional taxes are deferred under ORS 308A.706 (1)(c)
(relating to natural heritage), the additional taxes that would have been
imposed under ORS 308A.703 at the time of disqualification shall be
collected when the land is no longer used as described in ORS 308A.706
(1)(c).

(5) If additional taxes are deferred under ORS 308A.706 (1)(d)
(relating to change in special assessment), the additional taxes that
would have been collected at the time of disqualification shall be
collected at the time the land is disqualified from any other special
assessment law listed in ORS 308A.706 (1)(d). The total amount of
additional tax shall be calculated as follows:

(a) The amount of the additional tax due for each year to which the
additional tax applies shall be the difference between the taxes assessed
against the land and the taxes that would have been assessed against the
land in that year had the land not been in special assessment; and

(b) The number of years for which the additional tax shall be
collected shall be the total number of continuous tax years that a
special assessment listed in ORS 308A.706 (1)(d) was in effect for the
land, not to exceed:

(A) Five tax years; or

(B) If the property had, within the past 10 tax years, been
disqualified from a special assessment program described in ORS 308A.703
(3)(a) or (b) and had been continuously subject to special assessment,
then 10 tax years. However, the number of continuous preceding years of
special assessment under the special assessment programs listed in ORS
308A.703 (3)(c) that may be taken into consideration for purposes of
computing the additional tax may not exceed five years.

(6) In determining the additional tax under subsection (5) of this
section, the number of continuous preceding years of special assessment
counted shall not include those years in which the land was specially
assessed under any of the special assessment laws listed in ORS 308A.706
(1)(d) prior to a disqualification of the land for special assessment as
exclusive farm use zone farmland under the conditions described in ORS
308A.709 (6). [1999 c.314 §37; 2003 c.454 §36; 2003 c.621 §88](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](Disqualification Notification Procedures)(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.

(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. [1999 c.314 §39; 2003 c.454 §38; 2003 c.539 §18; 2003
c.621 §89](Change of Special Assessment)(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, an
owner of land disqualified from wildlife habitat special assessment under
ORS 308A.430 that was previously subject to ORS 215.236 (5) 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](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](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 308.372 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]
(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). [Formerly 308.025; 2003 c.454 §§46,48; 2003 c.621 §92](Conservation Management; Effect on Disqualification) (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](1) Land that is specially assessed under ORS
308A.050 to 308A.128, 308A.300 to 308A.330, 308A.403 to 308A.430, 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]

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