Form 150-310-114 - Application For Property Tax Exemption

Oregon Law Relating to Riparian Lands Tax Exemption

308A.356 Application for exemption as riparian land;

riparian designation under ORS 308A.350 to 308A.383.

contents; notice after sale or transfer. An owner of land desir-

(b) Land management activities permitted within designated

ing designation and exemption of that land from ad valorem

riparian lands shall be consistent with the intent of ORS

taxation as riparian land under ORS 308A.350 to 308A.383

308A.350 to 308A.383.

shall make application to the county assessor upon forms pre-

(3) Land that the State Department of Fish and Wildlife

scribed by the Department of Revenue and supplied by the

determines may qualify for designation as riparian shall be

county assessor. The owner shall describe the land for which

approved by the department for designation and exemption

designation as riparian lands is requested and the current use

under ORS 308A.350 to 308A.383 only if the owner of the

of the land. The application shall include any other informa-

land has developed and implemented, in accordance with

tion as is reasonably necessary to properly designate an area

the standards adopted under subsections (1) and (2) of this

of land as riparian land under ORS 308A.350 to 308A.383

section, adequate measures for:

with a verification of the truth thereof. Applications to the

(a) The continued protection of the land; or

county assessor shall be made on or before December 31 of

(b) Techniques for rehabilitation of the riparian land and

the calendar year preceding the first tax year for which such

those measures or techniques are approved by the

designation is requested. The county assessor shall notify the

department.

State Department of Fish and Wildlife if a recorded sale or

(4) The department may approve the application for des-

transfer of the land granted exemption under ORS 308A.350

ignation of land as riparian with respect to only part of the

to 308A.383 occurs for the purpose of determining continued

land that is the subject of the application, but if any part of the

eligibility of the land for the exemption. The State Department

application is denied, the applicant may withdraw the entire

of Fish and Wildlife shall notify the county assessor in writ-

application. [Formerly 308.795; 2001 c.925 §7]

ing of the finding within 120 days after the date the county

308A.365 Duration of exemption; change in use; with-

assessor’s notice is mailed or delivered. Failure of the assessor

drawal at request of owner. (1) When land has once been

to notify the State Department of Fish and Wildlife shall not

designated as riparian under ORS 308A.350 to 308A.383, it

prevent the imposition of the additional tax prescribed by

shall remain under that designation and it shall not be applied

ORS 308A.368 (2). [Formerly 308.794]

to any use other than those specifically included in the man-

308A.359 Standards and criteria for exemption; deter-

agement plan or consistent with the intent of ORS 308A.350

mination; exemption limited to certain lands. (1) The State

to 308A.383 unless withdrawn from designation as provided

Department of Fish and Wildlife shall develop standards

in subsection (2) of this section.

and criteria for the designation of land as riparian. Upon the

(2) During any year after designation, notice of request for

receipt of an application referred to it by the county assessor,

withdrawal may be given by the owner to the county asses-

the department shall determine if the land described in the

sor or assessors of the county or counties in which the land is

application is qualified for designation as riparian.

situated. The county assessor or assessors, as the case may be,

(2) The department shall review riparian management

shall withdraw such land from designation as riparian and

plans submitted by applicants to assure compliance with the

shall immediately give written notice of the withdrawal to the

intent of ORS 308A.353. Standards and criteria to be used to

State Department of Fish and Wildlife. [Formerly 308.797]

determine consistency with the intent of ORS 308A.350 to

308A.368 Additional taxes upon withdrawal from riparian

308A.383 shall be developed by the department and shall be

land designation; computation. (1) When land that has been

reviewed by the department annually. These criteria shall be

designated as exempt from taxation under ORS 308A.350 to

in addition to the following provisions limiting participation

308A.383 as riparian is applied to some use other than that

under ORS 308A.350 to 308A.383:

compatible with riparian use, as defined in the management

(a)(A) Subject to subparagraph (B) of this paragraph, and

plan, except through compliance with ORS 308A.365 (2), or

except as provided in subparagraph (C) of this paragraph,

except as a result of the exercise of the power of eminent

only lands planned and zoned as forest or agricultural lands,

domain, the owner shall within 60 days after the change

including rangeland, in compliance with the statewide plan-

in use notify the county assessor of the change in use. The

ning goals adopted under ORS 197.240 and outside adopted

assessor or assessors shall withdraw the land from designa-

urban growth boundaries shall qualify.

tion and immediately give written notice of the withdrawal

(B) Lands that, as of July 1, 1997, are outside adopted urban

to the State Department of Fish and Wildlife. Thereafter, the

growth boundaries and also as of that date are planned and

land shall be assessed and taxed as other property similarly

zoned as forest or agricultural lands, including rangeland, in

situated is assessed and taxed.

compliance with the statewide planning goals adopted under

(2) The assessor, upon discovery of the change in use

ORS 197.240 qualify, for tax years beginning on or after July

to a use other than that compatible with riparian or upon

1, 1998, for riparian designation if they are managed in the

withdrawal by the owner of the land from designation, shall

manner provided for designated riparian lands and are oth-

compute an additional tax equal to the difference between the

erwise eligible for riparian designation under ORS 308A.350

taxes assessed against the land and the taxes that otherwise

to 308A.383 even though the lands are no longer outside

would have been assessed against the land had the land not

adopted urban growth boundaries or planned or zoned as

received exemption for each of the last five years (or such

forest or agriculture.

lesser number of years, corresponding to the number of years

of exemption under ORS 308A.350 to 308A.383 applicable to

growth boundary, if the city and county governing bodies

the property after its most recent change of ownership) pre-

have authorized the exemption under ORS 308A.360, may

ceding the tax year in which the land was withdrawn from

qualify if the lands are managed in the manner provided for

designation. [Formerly 308.798]

150-310-114 (back) (Rev. 12-02)

Form 150-310-114 - Application For Property Tax Exemption - Riparian Lands Page 2

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