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- Title 29. Revenue and Taxation
- Chapter 308a. Land Special Assessments
- Riparian Habitat Exemption
ORS 308A.362 Approval Or Disapproval of Application; Limitation On Approval; Order; Notice; Exemption; Potential Additional Taxes
Library | Oregon Statutes |
Edition | 2023 |
Currency | Current through legislation effective January 1, 2024 |
Year | 2023 |
Citation | ORS 308A.362 |
(1) As soon as possible, but not later than April 1 of the year following the year of receipt of the application, the State Department of Fish and Wildlife shall notify the county assessor and the applicant of the department's approval or disapproval of an application. Subject to subsection (2) of this section, an application not denied by April 1 is deemed approved, and the land that is the subject of the application is considered to be land that qualifies under ORS 308A.359.
(2) An application for land described in ORS 308A.359(2)(a)(B) may be approved only if the application is filed on or before five years after the date the land became land no longer outside adopted urban growth boundaries or planned or zoned as forest or agricultural land.
(3) An application for land described in ORS 308A.360(1) may be approved only if ordinances or resolutions authorizing the exemption have been adopted by the city and county in which the land is located and these ordinances or resolutions are in effect on the date of application.
(4) The department may not approve more than 50 applications for land described in ORS 308A.360(1) for any tax year. The department shall hold an application that is not approved because of the limitation imposed by this subsection for consideration for the next tax year.
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