Land Special Assessments

ORS 308A.430
Disqualification from special assessment

  • additional taxes

(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 (Additional taxes upon disqualification) (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 (Legislative intent) to 308A.430 (Disqualification from special assessment); and

(c)

Submission of an application for wildlife habitat special assessment under ORS 308A.424 (Application for special assessment) and approval of the application by the county assessor.

(4)

Upon disqualification, additional taxes shall be determined as provided in ORS 308A.700 (Definitions for ORS 308A) to 308A.733 (Withdrawal of change of special assessment application). [2003 c.539 §10]
CONSERVATION EASEMENT
Source

Last accessed
Mar. 11, 2023

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