Circumstances when additional taxes are deferred
- potential additional tax liability
(1)Notwithstanding that land is disqualified from special assessment, the additional taxes described under ORS 308A.703 (Additional taxes upon disqualification) may 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 (Natural areas register) as a state natural 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 resources 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 (Natural areas register) (5).
(d)Qualified for special assessment under:
(A)ORS 308A.062 (Qualification of exclusive farm use zone farmland), relating to farm use special assessment of land in an exclusive farm use zone;
(B)ORS 308A.068 (Qualification of nonexclusive farm use zone farmland), relating to farm use special assessment of nonexclusive farm use zone farmland;
(C)ORS 321.358 (Application for designation as forestland), relating to classification as designated forestland in western Oregon;
(D)ORS 321.839 (Application for forestland designation), relating to classification as designated forestland in eastern Oregon;
(E)ORS 321.709 (Small tract forestland qualification requirements), relating to qualification as small tract forestland;
(F)ORS 308A.424 (Application for special assessment), relating to wildlife habitat special assessment; or
(G)ORS 308A.456 (Application for conservation easement special assessment), relating to conservation easement 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 (Abatement).
(2)This section does not apply to the additional taxes imposed under ORS 308A.703 (Additional taxes upon disqualification) (4)(a) for the number of years during which farm use special assessment was granted pursuant to a remediation plan as defined in ORS 308A.053 (Definitions for ORS 308A.050 to 308A.128).
(3)In any case where the additional tax is deferred under the provisions of this section but may subsequently be imposed under ORS 308A.712 (Determining amount of deferred additional taxes and period for which additional taxes are due), 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; 2007 c.809 §11; 2009 c.217 §9; 2009 c.776 §6; 2011 c.319 §17]
Section 308A.706 — Circumstances when additional taxes are deferred; potential additional tax liability,