ORS 358.499
Limitations on classification and special assessment as historic property

(1)

Property first classified and specially assessed as historic property for a tax year beginning on or before July 1, 1994, shall continue to be so classified, specially assessed and removed from special assessment as provided under ORS 358.487 (Application for classification and special assessment as historic property) to 358.543 (Assessment of new construction and additions) as those sections were in existence and in effect on December 31, 1992.

(2)

Property may be classified and specially assessed under ORS 358.487 (Application for classification and special assessment as historic property) to 358.543 (Assessment of new construction and additions) pursuant to application filed under ORS 358.487 (Application for classification and special assessment as historic property) on or after September 9, 1995, and first applicable for the tax year 1996-1997 or any tax year thereafter.

(3)

Property may not be classified and specially assessed pursuant to application filed under ORS 358.487 (Application for classification and special assessment as historic property) or 358.540 (Requirements for second term of historic property special assessment) if the application is filed on or after July 1, 2022. [1995 c.693 §19; 2001 c.540 §7; 2009 c.892 §18; 2019 c.579 §39]
Note: 358.499 (Limitations on classification and special assessment as historic property) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 358 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 358.499 — Limitations on classification and special assessment as historic property, https://www.­oregonlegislature.­gov/bills_laws/ors/ors358.­html.

Notes of Decisions

Historic property specially assessed for tax year beginning before July 1, 1994, is subject to statutes adopted after December 31, 1992, that govern disqualification from special assessment. Haynie v. Department of Revenue, 19 OTR 488 (2008)

358.015
State policy to contribute to Oregon Historical Society 358.018
Duties of Oregon Historical Society 358.035
Oregon Historic Families database 358.045
Oregon Trail 358.055
Oregon Trail 358.057
Value and significance of state historic trails 358.171
Election to establish county historical fund 358.180
Tax levy for county historical fund 358.190
Historical fund not subject to Local Budget Law 358.200
Annual estimate of historical societies 358.210
Disbursement of county historical fund 358.220
Annual report of expenditures 358.230
Termination of tax levy for county historical fund 358.310
Definitions for ORS 358.310 to 358.405 358.315
General authority of cities regarding public museums 358.320
Museum commission 358.325
Terms of commission members 358.330
Chairperson and secretary of commission 358.335
Vacancies on commission 358.340
Compensation of commission members 358.345
Authority of city to establish and operate public museum 358.355
Acquisition of site and structure for museum 358.360
Duties of museum commission respecting establishment of museum 358.365
Duties of museum commission respecting operation of museum 358.370
Payment of expense of museum operation 358.375
Issuance of bonds to acquire museum site and structure 358.380
General bond law applicable to museum bonds 358.385
Pledge of museum revenues for payment of museum bonds 358.390
Revenue bonds and pledges of revenue not general obligations of city 358.405
Method of settling disagreement where joint action of cities required 358.415
Definitions for ORS 358.420 to 358.440 358.420
Status of property loaned to a museum 358.425
Notice of termination of loan 358.430
Procedure for giving notice 358.435
Status of title to acquired property 358.440
Notice to lenders 358.442
Definitions for ORS 358.442 to 358.474 358.444
Creation of heritage district 358.446
Formation of multicounty heritage district 358.448
Heritage district board 358.450
Election of first heritage district board 358.452
Election of heritage district board members 358.454
Result of election at large or by zone 358.456
Choice of election at large or by zone 358.458
Change in method of nominating and electing heritage district board members 358.460
Population within boundaries of zones in heritage districts 358.462
Filing boundary change with county assessor and Department of Revenue 358.464
Duties of heritage district board 358.466
Powers of heritage district board 358.468
Heritage district tax levy 358.470
Sinking fund for acquisition of historic real property and restoration of historic buildings or facilities 358.472
Legal counsel for heritage district 358.474
Employees’ retirement system 358.475
Policy 358.480
Definitions for ORS 358.480 to 358.545 358.487
Application for classification and special assessment as historic property 358.490
Review and approval of application 358.495
Notice of approval or disapproval 358.499
Limitations on classification and special assessment as historic property 358.500
Reporting requirement 358.505
Determination of specially assessed value, maximum assessed value and assessed value of historic property 358.509
Review of continued qualification of property by State Historic Preservation Officer 358.511
Historic Assessment Review Committee 358.515
Loss of special assessment 358.525
Imposition of additional taxes upon disqualification 358.528
Application to change classification as historic property 358.540
Requirements for second term of historic property special assessment 358.541
City or county prohibition of second term 358.543
Assessment of new construction and additions 358.545
Rules 358.565
State Historic Preservation Officer 358.570
Oregon Heritage Commission 358.575
Commission membership 358.580
Selection of chairperson 358.583
Purpose and duties of commission relating to museums 358.585
Rules 358.590
Advisory and technical committees 358.595
Coordination of heritage activities 358.600
Periodic review of certain state archival agencies by commission 358.605
Legislative purpose 358.612
Duties of State Historic Preservation Officer 358.617
Rules 358.622
State Advisory Committee on Historic Preservation 358.635
Definitions for ORS 358.635 to 358.653 358.640
State-owned historic artifacts 358.645
Review of private property of historic significance 358.647
Transfer of state-owned historic artifact 358.650
Acceptance of historic artifact as gift to state 358.653
Conservation program 358.662
Definitions for ORS 358.662 to 358.678 358.664
Historic Preservation Revolving Loan Fund 358.666
Historic Preservation Revolving Loan Fund Review Committee 358.668
Historic preservation loans 358.670
Loan contract terms and requirements 358.672
Lien created when historic preservation loan made 358.674
Types of property for which historic preservation loan may be made 358.676
Rules 358.678
Annual report 358.680
Definitions for ORS 358.683 to 358.690 358.683
Oregon Property Management Program 358.685
Duties of director 358.687
Reports 358.690
Oregon Property Management Account 358.820
Tax levy for municipal orchestras and band 358.831
Election to levy tax 358.840
Action upon favorable vote 358.850
Annulment of tax 358.880
Oregon State Museum of Natural History 358.885
Lane County matching fund relationship 358.900
Oregon State Maritime Museum 358.905
Definitions for ORS 358.905 to 358.961 358.910
Policy 358.915
Application 358.920
Prohibited conduct 358.923
When collection may be held notwithstanding ORS 358.920 (3) and (4) 358.924
Objects held unlawfully considered contraband 358.925
Seizure of instrumentalities and proceeds of certain violations 358.928
Alternative method for seizure and forfeiture of instrumentalities and proceeds of certain violations 358.935
Forfeiture of seized objects in criminal prosecution 358.937
Declination to prosecute certain violations 358.940
Reinterment required 358.945
Notice required upon finding of object 358.950
When notice to Indian tribe required 358.953
Compensation to property owner deprived of lawful use of property 358.955
Civil enforcement 358.958
Remedies not precluded 358.961
Time limitations on actions or proceedings
Green check means up to date. Up to date

Current through early 2024

§ 358.499’s source at oregon​.gov