71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
 
NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .
 
LC 3654
 
                         House Bill 3405
 
Sponsored by Representative DEVLIN
 
 
                             SUMMARY
 
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.
 
  Permits deferral of additional taxes when land is removed from
forestland special assessment, if conservation easement is
created in land and land is managed in accordance with easement.
  Applies to tax years beginning on or after July 1, 2002.
 
                        A BILL FOR AN ACT
Relating to taxation; creating new provisions; and amending ORS
  308A.700 and 308A.706.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 308A.700 is amended to read:
  308A.700. As used in ORS 308A.700 to 308A.733:   { +
  (1) 'Conservation easement' has the meaning given that term in
ORS 271.715. + }
    { - (1) - }  { +  (2) + } 'Disqualification' includes the
removal of forestland designation under ORS 321.359 or 321.820 or
the declassification from Western Oregon Small Tract Optional Tax
classification under ORS 321.760.
    { - (2) - }  { +  (3) + } 'Urban growth boundary' means an
urban growth boundary contained in a city or county comprehensive
plan that has been acknowledged by the Land Conservation and
Development Commission pursuant to ORS 197.251 or an urban growth
boundary that has been adopted by a metropolitan service district
under ORS 268.390 (3).
  SECTION 2. ORS 308A.706 is amended to read:
  308A.706. (1) Notwithstanding that land may have been
disqualified from special assessment, the additional taxes
described under ORS 308A.703 shall not be imposed and shall
remain a potential tax liability if, as of the date the
disqualification is taken into account on the assessment and tax
roll, the land is any of the following:
  (a) Disqualified exclusive farm use zone farmland or
nonexclusive farm use zone farmland that:
  (A) Is not being used as farmland; and
  (B) Is not being used for industrial, commercial, residential
or other use that is incompatible with a purpose to return the
land to farm use.
  (b) Acquired by a governmental agency or body as a result of an
exchange of the land for land of approximately equal value held
by the governmental agency or body.
  (c) Acquired and used for natural heritage purposes and all of
the following additional requirements are met:
  (A) The land is registered under ORS 273.581 as a natural
heritage conservation area;
  (B) The land is acquired by a private nonprofit corporation;
  (C) The land is retained by the corporation, or transferred to
the state by the corporation, for the purpose of educational,
scientific and passive recreational use consistent with
conservation of the ecological values and natural heritage
elements of the area;
  (D) If the land is retained by the corporation, it remains open
to the public without charge for the uses described in
subparagraph (C) of this paragraph; and
  (E) The land is managed pursuant to a voluntary management
agreement under ORS 273.581 (5).
  (d) Qualified for special assessment under:
  (A) ORS 308A.062, relating to farm use special assessment of
land in an exclusive farm use zone;
  (B) ORS 308A.068, relating to farm use special assessment of
nonexclusive farm use zone farmland;
  (C) ORS 321.358, relating to classification as designated
forestland in western Oregon;
  (D) ORS 321.730, relating to classification as Western Oregon
Small Tract Optional Tax forestland;
  (E) ORS 321.815, relating to classification as designated
forestland in eastern Oregon; or
  (F) ORS 215.808, relating to wildlife habitat open space use
assessment.
  (e) Declassified Western Oregon Small Tract Optional Tax
forestland that is considered to be western Oregon designated
forestland under ORS 321.347 (4).
  (f) Disqualified nonexclusive farm use zone farmland, to the
extent the additional taxes are deferred or abated as provided in
ORS 308A.119.  { +
  (g) Land for which forestland designation has been removed
under ORS 321.359 or 321.820 or that has been declassified from
Western Oregon Small Tract Optional Tax classification under ORS
321.760 if a conservation easement has been created in the land
and the land is managed in compliance with the easement. + }
  (2) In any case where the additional tax is deferred under the
provisions of this section but may subsequently be imposed under
ORS 308A.712, the county assessor shall continue to enter the
notation 'potential additional tax liability' on the assessment
and tax roll.
  SECTION 3.  { + The amendments to ORS 308A.700 and 308A.706 by
sections 1 and 2 of this 2001 Act apply to tax years beginning on
or after July 1, 2002. + }
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