Disqualification Notification Procedures
(1)Notice of Disqualification:
(a)A notation must be made on the assessment and tax roll on or before June 30 to indicate that a disqualification of farmland, forestland, or a homesite as listed in ORS 308A.718 (Assessor to send notice upon disqualification or forestland change in use) has taken place. The assessor must mail notice to the owner or person claiming special assessment within 30 days after the date that land is disqualified.
(b)If the disqualification occurs because the land is no longer in farm or forest use, as described under ORS 308A.113 (Disqualification of exclusive farm use zone farmland)(3) (Exclusive Farm Use), 308A.116 (Disqualification of nonexclusive farm use zone farmland)(6) (Non-Exclusive Farm Use), 321.366 (Date on which disqualification of forestland is effective) (Western Oregon forestland), or 321.845 (Date on which disqualification of forestland is effective) (Eastern Oregon forestland), the disqualification is effective only if the notice of disqualification is mailed on or before August 14.
(2)The notice to the person claiming special assessment must state:
(a)That the subject property has been disqualified from special assessment;
(b)That the property will be assessed under ORS 308.156 (Subdivision or partition);
(c)The amount of the additional tax liability that will be imposed or if the land is not used for another use the amount of the potential additional tax liability (ORS 308A.706 (Circumstances when additional taxes are deferred)(1));
(d)Provisions and timing for change of type of special assessment under ORS 308A.724 (Application for change of special assessment following disqualification); and
Rule 150-308-1530 — Disqualification Notification Procedures,