Land Special Assessments

ORS 308A.312
Notice to assessor of approval or denial

  • recording approval
  • assessor to record potential additional taxes on tax roll
  • appeal from denial


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 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules).


When the granting authority determines that land qualifies under ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules), 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 (Determination of maximum assessed value and assessed value of open space lands), 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.


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


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.


On approval of an application filed under ORS 308A.306 (Application for open space use assessment), 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 (Change in use of open space land), by adding the notation “open space land (potential add’l tax).”


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]
§§ 308A.300 to 308A.330

(formerly 308.740 to 308.790)

Atty. Gen. Opinions

Criteria to apply in classifying land as open space, (1972) Vol 35, p 1273; golf course as open space land, (1980) Vol 40, p 288


Last accessed
Jun. 26, 2021