ORS 308A.709
Circumstances when additional taxes are not imposed

Notwithstanding that land may have been disqualified from special assessment, no additional taxes may be imposed under ORS 308A.703 (Additional taxes upon disqualification) if:

(1)

As of the date the disqualification is taken into account on the assessment and tax roll, the land is any of the following:

(a)

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

(b)

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

(c)

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.

(d)

Acquired for wildlife management purposes under ORS 496.146 (Additional powers of commission).

(e)

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:
(i)
The State Parks and Recreation Department for public park purposes under ORS 390.121 (Powers of commission); or
(ii)
The State Fish and Wildlife Commission for wildlife management purposes under ORS 496.146 (Additional powers of commission).

(f)

Forestland acquired by a federal, state or local governmental agency. In the case of an acquisition described in this paragraph, 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.

(2)

Intentionally left blank —Ed.

(a)

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

(b)

As used in this subsection, “the time of disqualification” means the date on which the lease was terminated. [1999 c.314 §36; 1999 c.800 §1a; 2003 c.454 §34; 2003 c.621 §87; 2017 c.275 §1]

Source: Section 308A.709 — Circumstances when additional taxes are not imposed, https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html.

Notes of Decisions

As used in this section, “date the disqualification is taken into account on the assessment and tax roll” means date that disqualification becomes effective on tax roll, not date on which taxpayer gave notice to assessor to disqualify property. Boardman Acquisition LLC v. Department of Revenue, 361 Or 440, 393 P3d 1147 (2017)

308A.050
Legislative intent 308A.053
Definitions for ORS 308A.050 to 308A.128 308A.056
Definition of “farm use.” 308A.059
Farm use definition 308A.062
Qualification of exclusive farm use zone farmland 308A.065
County counsel review of exclusive farm use zoning ordinances 308A.068
Qualification of nonexclusive farm use zone farmland 308A.071
Income requirements for nonexclusive farm use zone farmland 308A.074
Wasteland qualifications 308A.077
Application to qualify nonexclusive farm use zone farmland 308A.080
Acquired land qualifications 308A.083
Potential additional tax liability 308A.086
Requalification generally 308A.089
Requalification of disqualified nonexclusive farm use zone farmland 308A.091
Rules for farm use special assessment pursuant to remediation plan 308A.092
Determining value for farm use 308A.095
Elective appointment of county board of review for advice on income-approach factors 308A.098
County board of property tax appeals use of assessor’s data 308A.107
Value for farm use 308A.110
Real property improvements and machinery not subject to farm use special assessment 308A.113
Disqualification of exclusive farm use zone farmland 308A.116
Disqualification of nonexclusive farm use zone farmland 308A.119
Abatement 308A.122
Effect of requalification on potential additional taxes 308A.125
Historic cemeteries within exclusive farm use zones 308A.128
Certain district assessments inapplicable to exclusive farm use zone farmland 308A.250
Definitions for ORS 308A.250 to 308A.259 308A.253
Qualification of homesites 308A.256
Maximum assessed value and assessed value of homesites 308A.259
Disqualification of homesite 308A.300
Definitions for ORS 308A.300 to 308A.330 308A.303
Legislative intent 308A.306
Application for open space use assessment 308A.309
Submission of application for approval of local granting authority 308A.312
Notice to assessor of approval or denial 308A.315
Determination of maximum assessed value and assessed value of open space lands 308A.318
Change in use of open space land 308A.321
Withdrawal by assessor when use changed 308A.324
Prepayment of additional taxes 308A.327
Reports on land use from owners 308A.330
Rules 308A.350
Definitions for ORS 308A.350 to 308A.383 308A.353
Legislative intent 308A.356
Application for exemption as riparian land 308A.359
Standards and criteria for exemption 308A.360
City and county authorization required for exemption of riparian land within city and urban growth boundary 308A.362
Approval or disapproval of application 308A.365
Duration of exemption 308A.368
Additional taxes upon withdrawal from riparian land designation 308A.371
Additional taxes 308A.374
Reports on riparian land use from owners 308A.377
Abatement of additional tax when farm, forest or open space land designated riparian 308A.383
Rules 308A.400
Findings 308A.403
Legislative intent 308A.406
Definitions for ORS 308A.403 to 308A.430 308A.409
Wildlife habitat conservation and management plans 308A.412
Plan submission and review 308A.415
Designation by State Fish and Wildlife Commission of land eligible for wildlife habitat special assessment 308A.418
Removal of designation upon request of city or county 308A.421
Effect of designation or removal for property tax purposes 308A.424
Application for special assessment 308A.427
Valuation 308A.430
Disqualification from special assessment 308A.450
Definitions for ORS 308A.450 to 308A.465 308A.453
Requirements 308A.456
Application for conservation easement special assessment 308A.459
Valuation 308A.462
Dwellings 308A.465
Inspection by holder 308A.700
Definitions for ORS 308A.700 to 308A.733 308A.703
Additional taxes upon disqualification 308A.706
Circumstances when additional taxes are deferred 308A.707
Additional taxes when land disqualified from small tract forestland assessment 308A.709
Circumstances when additional taxes are not imposed 308A.712
Determining amount of deferred additional taxes and period for which additional taxes are due 308A.715
Imposition of deferred additional taxes upon request of owner 308A.718
Assessor to send notice upon disqualification or forestland change in use 308A.724
Application for change of special assessment following disqualification 308A.727
Change to open space use 308A.730
Application for special assessment following acquisition of land through government exchange 308A.733
Withdrawal of change of special assessment application 308A.740
Legislative policy 308A.743
Disqualification limited when land subject to conservation and management plan, conservation easement or deed restriction
Green check means up to date. Up to date

Current through early 2024

§ 308A.709’s source at oregon​.gov