Chapter 308a. Land Special Assessments
Farm Use Special Assessment
Open Space Lands
- ORS 308A.300 Definitions For Ors 308a.300 to 308a.330
- ORS 308A.303 Legislative Intent
- ORS 308A.306 Application For Open Space Use Assessment; Contents of Application; Filing; Reapplication
- ORS 308A.309 Submission of Application For Approval of Local Granting Authority; Grounds For Denial; Approval; Application Withdrawal
- ORS 308A.312 Notice to Assessor of Approval Or Denial; Recording Approval; Assessor to Record Potential Additional Taxes On Tax Roll; Appeal From Denial
- ORS 308A.315 Determination of Maximum Assessed Value and Assessed Value of Open Space Lands; Rules
- ORS 308A.318 Change In Use of Open Space Land; Notice to Assessor; Withdrawal From Classification; Collection of Additional Taxes; Exception
- ORS 308A.321 Withdrawal By Assessor When Use Changed; Notice; Imposition of Additional Taxes; Interest; Penalty; Exception
- ORS 308A.324 Prepayment of Additional Taxes; Extending Taxes On Tax Roll; Collection; Distribution
- ORS 308A.327 Reports On Land Use From Owners; Effect of Failure to Make Report Upon Demand
- ORS 308A.330 Rules
Riparian Habitat Exemption
- ORS 308A.350 Definitions For Ors 308a.350 to 308a.383
- ORS 308A.353 Legislative Intent
- ORS 308A.356 Application For Exemption As Riparian Land; Contents; Notice After Sale Or Transfer
- ORS 308A.359 Standards and Criteria For Exemption; Determination; Exemption Limited to Certain Lands; Application Withdrawal
- ORS 308A.360 City and County Authorization Required For Exemption of Riparian Land Within City and Urban Growth Boundary
- ORS 308A.362 Approval Or Disapproval of Application; Limitation On Approval; Order; Notice; Exemption; Potential Additional Taxes
- ORS 308A.365 Duration of Exemption; Change In Use; Withdrawal At Request of Owner
- ORS 308A.368 Additional Taxes Upon Withdrawal From Riparian Land Designation; Computation
- ORS 308A.371 Additional Taxes; Payment; Collection
- ORS 308A.374 Reports On Riparian Land Use From Owners; Effect of Failure to Make Report Upon Demand; Request By Assessor For Determination of Continued Qualification
- ORS 308A.377 Abatement of Additional Tax When Farm, Forest Or Open Space Land Designated Riparian
- ORS 308A.380 [Repealed]
- ORS 308A.383 Rules
Wildlife Habitat Special Assessment
- ORS 308A.400 Findings
- ORS 308A.403 Legislative Intent
- ORS 308A.406 Definitions For Ors 308a.403 to 308a.430
- ORS 308A.409 Wildlife Habitat Conservation and Management Plans; Rules
- ORS 308A.412 Plan Submission and Review; Limitation On Approval; Rules
- ORS 308A.415 Designation By State Fish and Wildlife Commission of Land Eligible For Wildlife Habitat Special Assessment
- ORS 308A.418 Removal of Designation Upon Request of City Or County; Requirements
- ORS 308A.421 Effect of Designation Or Removal For Property Tax Purposes
- ORS 308A.424 Application For Special Assessment; Approval
- ORS 308A.427 Valuation; Potential Additional Tax Liability
- ORS 308A.430 Disqualification From Special Assessment; Additional Taxes
Conservation Easement
- ORS 308A.450 Definitions For Ors 308a.450 to 308a.465
- ORS 308A.453 Requirements
- ORS 308A.456 Application For Conservation Easement Special Assessment; Contents; Application Fee
- ORS 308A.459 Valuation; Potential Additional Tax Liability
- ORS 308A.462 Dwellings
- ORS 308A.465 Inspection By Holder; Disqualification; Notice; Requalification; Additional Tax
Additional Taxes, Procedures Applicable to Certain Land Special Assessment Programs