Form 150-310-106 - Application For Special Assessment Of Open Space Land (Page 2 of 2) in pdf

Oregon Law Relating to the Special Assessment of Open Space Land

308.740 Definitions for ORS 308.740 to 308.790.

in this section.

under subsection (3) of ORS 308.760 during each

As used in ORS 308.740 to 308.790, unless a different

(2) Land classified as open space land shall have

year in which the land was classified, together with

meaning is required by the context:

an assessed value for the assessment year equal to

interest at the rate of two-thirds of one percent a

(1) “Open space land” means:

the lesser of the land’s maximum assessed value

month, or fraction of a month, from the dates on

(a) Any land area so designated by an official

or the land’s open space value determined under

which such additional taxes would have been pay-

comprehensive land use plan adopted by any city

subsection (5) of this section.

able had the land not been so classified, limited to

or county; or

(3) The land’s maximum assessed value shall

a total amount not in excess of the dollar difference

(b) Any land area, the preservation of which in

equal 103 percent of the land’s maximum assessed

in the value of the land as open space land for the

its present use would:

value for the previous assessment year.

last year of classification and the real market value

(A) Conserve and enhance natural or scenic

(4)(a) For the first assessment year for which the

under ORS 308.205 for the year of withdrawal.

resources;

land is classified as open space land, the land shall

(3) If the owner fails to give the notice required

(B) Protect air or streams or water supply;

have a maximum assessed value equal to the land’s

under subsection (1) of this section during the

open space value determined under subsection (5)

period of classification, upon withdrawal under

beaches or tidal marshes;

of this section multiplied by the ratio of the total

subsection (2) of this section, the assessor shall add

(D) Conserve landscaped areas, such as public

maximum assessed value of all open space land

to the tax extended against the land previously

or private golf courses, which reduce air pollution

within the county over the total open space value

classified, an amount, if any, equal to the additional

and enhance the value of abutting or neighboring

of all open space land in the county.

taxes that would have been collected had the asses-

property;

(b) If there is an insufficient amount of land

sor valued the classified land on the basis of the

(E) Enhance the value to the public of abutting

classified as open space land in a county to permit

changed open space use, together with interest at

or neighboring parks, forests, wildlife preserves,

a statistically reliable ratio to be determined under

the rate of two-thirds of one percent a month, or

nature reservations or sanctuaries or other open

paragraph (a) of this subsection, the statewide totals

fraction of a month, from the dates on which such

space;

of maximum assessed value of open space land and

additional taxes would have been payable. [1971

(F) Enhance recreation opportunities;

open space value shall be used in determining the

c.483 §7]

(G) Preserve historic sites;

ratio.

308.775 Withdrawal by assessor when use

(H) Promote orderly urban or suburban develop-

changed; notice to granting authority; imposition

ment; or

rules setting forth the minimum amount of open

of additional taxes; interest; penalty; exception in

(2) “Current” or “currently” means as of next

space land in a county needed to establish a statisti-

case of certain sale of land (1) When land which

January 1, on which the property is to be listed and

cally reliable ratio.

has been classified and assessed under ORS 308.740

valued by the county assessor under ORS chapter

(5) The open space value of land classified as such

to 308.790 as open space land is applied to some

308.

under ORS 308.740 to 308.790 shall be the land’s real

use other than as open space land, except through

(3) “Owner” means the party or parties having

market value under ORS 308.205:

compliance with subsection (2) of ORS 308.770, or

the fee interest in land, except that where land is

(a) Assuming the highest and best use of the land

except as a result of the exercise of the power of

subject to a real estate sales contract, “owner” shall

to be the current open space use, such as park, sanc-

eminent domain, the owner shall within 60 days

mean the contract vendee. [1971 c.493 §2]

tuary or golf course. The assessor shall not consider

thereof notify the county assessor of such change

alternative uses to which the land might be put.

308.755 Submission of application for approval

in use. The assessor or assessors shall withdraw the

(b) Valuing the improvements on the land, if any,

of local granting authority; grounds for denial;

land from classification and immediately shall give

as required by ORS 308.205. [1971 c.493 §6; 1991

approval; withdrawal of application. (1) Within 10

written notice of the withdrawal to the granting

c.459 §165; 1997 c.541 §219a]

days of filing in his office, the assessor shall refer

authority that classified the land; and additional

Note: Section 219b, chapter 541, Oregon Laws

each application for classification to the planning

real property taxes shall be imposed upon such

1997, provides:

commission, if any, of the governing body and to

land in an amount equal to the amount that would

Sec. 219b. For the tax year beginning July 1,

the granting authority, which shall be the county

have been due under ORS 308.770 if notice had been

1997:

governing body, if the land is in an unincorpo-

given by the owner as of the date of withdrawal,

(1) The maximum assessed value of land clas-

rated area, or the city legislative body, if it is in an

plus a penalty equal to 20 percent of the amount so

sified as open space land under ORS 308.740 to

incorporated area. An application shall be acted

determined.

308.790 shall equal the land’s specially assessed

upon in a city or county with a comprehensive

(2) If no notice is given as required by subsection

value as open space land for the tax year beginning

plan in the same manner in which an amendment

(1) of this section, the assessor, upon discovery of the

July 1, 1995, reduced by 10 percent.

to the comprehensive plan is processed by such

change in use, shall compute the amount of taxes,

(2) Land that was first classified as open space

city or county, and by a city or county without a

penalty and interest described in subsection (1) of

land for the tax year beginning July 1, 1996, shall

comprehensive plan after a public hearing and after

this section, as though notice had been given, and

be treated as the property that was first classified

notice of the hearing shall have been given by three

shall add thereto an additional penalty equal to 20

as open space land for the tax year beginning July

consecutive weekly advertisement in a newspaper

percent of the total amount so computed, for failure

1, 1997. [1997 c.541 §219b]

of general circulation in the city or county, the third

to give such notice.

308.770 Change in use of open space land; no-

published at least 10 days before the hearing. Each

(3) The limitation described in subsection (2) of

tice to assessor; withdrawal from classification;

advertisement for one or more hearings shall be no

ORS 308.770 applies only to the computation of

collection of additional potential taxes. (1) When

smaller than three column by five inches in size. In

taxes and interest, and not to the penalties described

land has once been classified under ORS 308.740

determining whether an application made for clas-

in subsections (1) and (2) of this section.

to 308.790, it shall remain under such classification

sification under paragraph (b) of subsection (1) of

(4) The provisions of subsections (1) and (2) of this

and it shall not be applied to any other use than as

ORS 308.740 should be approved or disapproved,

section shall not apply in the event that the change

open space unless withdrawn from classification

the granting authority shall weigh the benefits to

in use results from the sale of a least 50 percent of

as provided in subsection (2) of this section, except

the general welfare of preserving the current use

such land classified under ORS 308.740 to 308.790

that if the use as open space land changes from one

of the property which is the subject of application

within two years after the death of the owner. [1971

open space use to another open space use, such as

against the potential loss in revenue which may

c.493 §8]

a change from park purposes to golf course land,

result from granting the application.

the owner shall notify the assessor of such change

308.785 Reports from owner to assessor; effect of

(2) . . .

prior to the next January 1 assessment date.

failure of owner to make report upon request. The

(3) The granting authority may approve the ap-

(2) During any year after classification, notice of

assessor shall at all times be authorized to demand

plication with respect to only part of the land which

request for withdrawal may be given by the owner

and receive reports by registered or certified mail

is the subject of the application; but if any part of the

to the county assessor or assessors of the county

from owners of land classified under ORS 308.740

application is denied, the applicant may withdraw

or counties in which such land is situated. The

to 308.790 as to the use of the same. If the owner

the entire application. [1971 c.493 §4]

county assessor or assessors, as the case may be,

shall fail, after 90 days’ notice in writing by certified

shall withdraw such land from such classification,

308.765 Determination of maximum assessed

mail to comply with such demand, the assessor may

and immediately shall give written notice of the

value and assessed value of open space lands. (1)

immediately withdraw the land from classification,

withdrawal to the granting authority that classified

The maximum assessed value and assessed value

give written notice to the granting authority of the

the land; and additional real property taxes shall be

of land classified as open space land under ORS

withdrawal, and apply the penalties provided in

collected on such land in an amount equal to the

308.740 to 308.790 shall be determined as provided

ORS 308.770 and 308.775. [1971 c.493 §10]

total amount of potential additional taxes computed

COUNTY FORM – 310-106 (Back) (Rev. 5-00)

Form 150-310-106 - Application For Special Assessment Of Open Space Land Page 2

Related Articles

Related forms

Related Categories