75th OREGON LEGISLATIVE ASSEMBLY--2009 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 712
A-Engrossed
Senate Bill 192
Ordered by the Senate June 10
Including Senate Amendments dated June 10
Printed pursuant to Senate Interim Rule 213.28 by order of the
President of the Senate in conformance with presession filing
rules, indicating neither advocacy nor opposition on the part
of the President (at the request of Governor Theodore R.
Kulongoski for State Parks and Recreation Department)
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.
{ - Creates historic property partial tax exemption. Requires
property owners applying for historic property partial tax
exemptions to submit and implement historic preservation plan for
participating property. Establishes initial 15-year period of
partial tax exemption after which property owners continue to
receive partial tax exemption at lower percentage. Authorizes
recertification for second period of partial tax exemption.
Permits application for participation in historic property
partial tax exemption until July 1, 2025. - }
{ - Restricts second 15-year term of historic property
special assessment to commercial historic properties and to
residential historic properties located in areas where governing
body has authorized second term for residential property. Reduces
application fee for participation in historic property special
assessment program. - }
{ - Creates indeterminate period partial tax exemption for
historic properties that have completed at least one 15-year
period partial tax exemption. - }
{ - Extends existing historic property special assessment
program to July 1, 2025. - }
{ + Modifies criteria by which owner of historic property may
participate in historic property special assessment program.
Requires applicants to submit and implement preservation plan
that demonstrates owner's compliance with criteria.
Modifies application, certification, notice and reporting
procedures for program. Modifies criteria by which property is
disqualified from program.
Specifies that certification expires after 10 years.
Authorizes certification for additional 10 years if owner meets
additional criteria and submits preservation plan that
demonstrates owner's compliance with criteria.
Extends program to July 1, 2020.
Takes effect on 91st day following adjournment sine die. + }
A BILL FOR AN ACT
Relating to historic property tax incentives; creating new
provisions; amending ORS 93.040, 358.475, 358.480, 358.487,
358.490, 358.495, 358.499, 358.505, 358.509, 358.511, 358.515,
358.525, 358.528, 358.540, 358.541, 358.543 and 358.545;
repealing ORS 358.482, 358.526 and 358.535; and prescribing an
effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 358.475 is amended to read:
358.475. The Legislative Assembly hereby declares that it is in
the best interest of the state to maintain, preserve and
rehabilitate properties of Oregon historical significance.
Historic preservation incentive programs provide a public benefit
by encouraging preservation and appropriate rehabilitation of
significant historic properties. These historically significant
portions of the built environment contain the visual and
intellectual record of our irreplaceable cultural heritage. They
link us with our past traditions and values, establish standards
and perspectives for measuring our present achievements and set
goals for future accomplishments. To the extent that Oregon's
historic preservation incentive programs encourage the
preservation and appropriate rehabilitation of significant
historical property, the programs create a positive partnership
between the public good and private property that promotes
economic development; tourism; energy and resource conservation;
{ + sustainability; + } neighborhood, downtown and rural
revitalization; efficient use of public infrastructure; and civic
pride in our shared historical and cultural foundations.
SECTION 2. ORS 358.480 is amended to read:
358.480. As used in ORS 358.480 to 358.545, unless the context
requires otherwise:
{ + (1) 'Americans with Disabilities Act' means the Americans
with Disabilities Act of 1990 (P.L. 101-336), as amended.
(2) 'Certify,' 'certified' and 'certification' refer to the
approval of historic property by the State Historic Preservation
Officer for classification and special assessment under ORS
358.495.
(3) 'Classified' and 'classification' refer to the recognition
of property by the State Historic Preservation Officer as
historic property as defined in this section.
(4) 'Commercial building' means improved property used in a
trade or business or held for the production of income, not
including residential rental property.
(5) 'Condominium' means, with respect to property submitted to
the provisions of ORS 100.005 to 100.625:
(a) The land, if any, whether fee simple, leasehold, easement
or other interest or combination thereof, and whether contiguous
or noncontiguous;
(b) Any buildings, improvements and structures on the property;
and
(c) Any easements, rights and appurtenances belonging to the
property.
(6) 'Condominium unit' means a part of the property:
(a) That is described in ORS 100.020 (3);
(b) That is intended for any type of independent ownership; and
(c) The boundaries of which are described pursuant to ORS
100.105 (1)(d).
(7) 'Condominium unit owner' means, except to the extent the
declaration or bylaws provide otherwise, the person owning fee
simple interest in a condominium unit, the holder of a vendee's
interest in a condominium unit under a recorded installment
contract of sale or, in the case of a leasehold condominium, the
holder of the leasehold estate in a condominium unit.
(8) 'Contributing resource' means a building, site or structure
that adds to the historic significance of a historic property or
historic district.
(9) 'Developer' means, with respect to a condominium, a
declarant who records a declaration under ORS 100.100 or a
supplemental declaration under ORS 100.110 or any person who
purchases an interest in a condominium from a declarant,
successor declarant or subsequent developer for the primary
purpose of resale. + }
{ - (1) - } { + (10) + } 'Governing body' means the city or
county legislative body having jurisdiction over the property
{ - for which a limited assessment may be applied for under ORS
358.480 to 358.545 - } { + that is the subject of an
application for historic property special assessment under ORS
358.487 to 358.543 + }.
{ - (2) - } { + (11) + } 'Historic property' means real
property that:
(a) Is currently listed { + , either individually or as a
contributing resource, + } in the National Register of Historic
Places established and maintained under the National Historic
Preservation Act of 1966 (P.L. 89-665) { + ; + } { - or, if the
National Register of Historic Places ceases accepting
nominations, that is approved for listing on an Oregon register
of historic places; - }
{ - (b) Is open to the public for sight-seeing at least one
day in each calendar year in accordance with rules adopted by the
State Historic Preservation Officer; and - }
{ - (c) Meets the minimum standards of maintenance
established by rule of the State Historic Preservation
Officer. - }
{ + (b) Is currently not a contributing resource in a listed
national register district or property but that, in the opinion
of the State Historic Preservation Officer, is eligible to become
a contributing resource as a result of a proposed preservation
plan; or
(c) Has been determined to be eligible for listing in the
National Register of Historic Places by the State Historic
Preservation Officer.
(12) 'Historic rehabilitation standards' means the United
States Secretary of the Interior's Standards for Rehabilitation
as in effect on the effective date of this 2009 Act. + }
{ - (3) - } { + (13) + } 'Maintenance' means action taken
to mitigate wear and deterioration of a historic property without
altering the historic character of the property, including action
taken to protect and repair the condition of the property with
the least possible impact on the historic character of the
property.
{ - (4) - } { + (14) + } 'Owner' { - includes - }
{ + means + } a purchaser { + of real property + } under a
recorded instrument of sale. { + In the case of multiple
purchasers, 'owner' may be a designee of the purchasers. + }
{ - (5) - } { + (15) + } 'Preservation':
(a) Means the act or process of applying measures necessary to
sustain the existing form, integrity and materials of { - a - }
{ + an + } historic property, including but not limited to the
ongoing maintenance and repair of historic materials.
(b) Does not include the extensive replacement of historic
materials or new construction.
{ + (16) 'Preservation plan' means a written document,
photographs and drawings that outline the work of preservation,
maintenance and rehabilitation proposed for completion while the
property is receiving historic property special assessment or
completed not more than 24 months before the date of application
for historic property special assessment. + }
{ - (6) - } { + (17) + } 'Rehabilitation' means the process
of repairing or altering a historic property in order to return
the property to a state of utility in which an efficient
contemporary use is possible, while preserving those portions and
features of the property that are significant to the historic,
architectural and cultural values of the property.
{ + (18) 'Seismic improvement' means construction or other
measures that improve the seismic performance or structural
stability of property or that reduce the potential for heavy
structural damage to property or harm to people in or adjacent to
the property in the event of an earthquake.
(19) 'Sustainability' means, with respect to historic property,
fulfilling present and future needs by using, without harming,
renewable resources and unique human and environmental systems of
a site, including air, water, land, energy, human ecology and
other sustainable systems. + }
{ +
FIRST TERM + }
{ +
APPLICATION + }
SECTION 3. ORS 358.487 is amended to read:
358.487. { - (1)(a) - } { + (1) + } An owner of historic
property desiring classification and special assessment under ORS
{ - 358.480 to 358.545 - } { + 358.487 to 358.543 + } for the
property { - may make application for the classification and
special assessment - } { + shall apply + } to the State
Historic Preservation Officer on forms approved by the
{ - State Historic Preservation - } officer.
{ + (2) + } The { - forms shall - } { + application
must + } include or be accompanied by { + :
(a) A preservation plan as defined in ORS 358.480. The
preservation plan must commit the applicant to expend, within the
first five years for which historic property special assessment
is granted, an amount not less than 10 percent of the historic
property's real market value determined as of the assessment date
for the first tax year to which the historic property special
assessment applies. The focus of the preservation plan must be on
exterior features, especially those visible from a public way,
and structural members of the property. The treatment of
significant interior features, as determined by the State
Historic Preservation Officer, may also be included in the plan,
but unless specifically required by the officer, work in
bathrooms, kitchens, basements and attics is not included in the
preservation plan. Work proposed in the plan must meet the
historic rehabilitation standards.
(b) Payment of an application fee equal to:
(A) One-tenth of one percent of the assessed value of the
property, as of the assessment date, for the year in which
application is made; or
(B) For property that does not have an assessed value,
one-tenth of one percent of the product of the real market value
of the property for the tax year in which the application is made
multiplied by the ratio of the average maximum assessed value
over the average real market value for that tax year of property
in the same area and property class.
(c) A copy of the property's current tax statement.
(d) Proof that the owner has property insurance on the property
in an amount equal to the replacement value of the property.
(e) + } The written consent of the owner to the viewing of the
property by the State Historic Preservation Officer. { - Any
application made under this subsection shall include a
preservation plan and be sent by the State Historic Preservation
Officer to the appropriate county assessor, local landmark
commission and governing body. - }
{ + (3) + } { - An - } { + The + } application must be
made { - during the calendar year preceding the first property
tax - } { + before April 1 of the assessment + } year for which
classification and special assessment as historic property
{ - is - } { + are + } desired.
{ + (4)(a) Property must be classified as historic property
in order to be certified for historic property special
assessment.
(b) Notwithstanding paragraph (a) of this subsection, property
may be certified for historic property special assessment upon a
determination of eligibility by the State Historic Preservation
Officer under ORS 358.480 (11)(b) or (c). Property certified
under this paragraph must become listed in the National Register
of Historic Places within two years of certification under ORS
358.490. + }
{ - (b) - } { + (5) + } Classification and special
assessment pursuant to an application made under this
{ - subsection shall be - } { + section are + } granted
{ - only - } for { - 15 - } { + 10 + } consecutive property
tax years,
{ - commencing - } { + starting + } in the tax year beginning
on { - the - } July 1
{ - following the calendar year in which the application was
made - } { + of the assessment year described in subsection (3)
of this section + }.
{ - (2)(a) An owner may make preliminary application for
classification of property as historic upon approval by the State
Advisory Committee on Historic Preservation of the nomination of
the property for listing on the National Register of Historic
Places or, if the National Register of Historic Places ceases
accepting nominations, the nomination of the property for listing
on an Oregon register of historic places. - }
{ - (b) The preliminary application shall be considered an
application made or received for purposes of subsection (1) of
this section if, by September 15 of the year for which
classification and special assessment are first sought, the
property is: - }
{ - (A) Listed in the National Register of Historic Places;
or - }
{ - (B) If the National Register of Historic Places ceases
accepting nominations, approved for listing on an Oregon register
of historic places. - }
{ - (c) If the requirements of paragraph (b) of this
subsection are not satisfied, the preliminary application may not
be considered an application made for purposes of subsection (1)
of this section until the calendar year in which, as of September
15, the property is listed as described in paragraph (b) of this
subsection. - }
{ - (3) Immediately upon receipt of a copy of the application
under subsection (1) of this section, the county assessor shall
review the application for accuracy and completeness of
description and other matters within the expertise of the county
assessor and shall make recommendations regarding the
classification to the State Historic Preservation Officer. - }
{ - (4)(a) Immediately upon receipt of a copy of the
application under subsection (1) of this section, the governing
body shall review the application for matters relating to public
benefit and shall make recommendations regarding the
classification to the State Historic Preservation Officer. - }
{ - (b) A governing body may exclude certain districts or
properties from participation in the special assessment program
under criteria established by the governing body. In adopting
criteria, the governing body shall consider whether a district is
in economic distress and the value of the property in the
district. - }
{ - (5) By making application for classification and
assessment under this section, the owner consents that the State
Historic Preservation Officer has access to the property for
inspection at reasonable times to ensure that the terms of the
national register or other federal or state laws or requirements
are being met. - }
{ - (6) The application for classification and assessment
under ORS 358.480 to 358.545 may not be processed unless
accompanied by a nonrefundable fee of one-third of one percent of
the real market value of the property, as of the assessment date,
for the year in which application is made. - }
{ + (6) + } The { + application + } fee { + required under
subsection (2) of this section + } shall be deposited in the
State Parks and Recreation Department Fund for use by the State
Parks and Recreation Director or for transfer to the Oregon
Property Management Account established under ORS 358.680 to
358.690, upon the advice of the State Advisory Committee on
Historic Preservation. { + The application fee becomes
nonrefundable after certification as described in ORS
358.495. + }
{ +
FIRST TERM + }
{ +
CERTIFICATION; NOTICE + }
SECTION 4. ORS 358.490 is amended to read:
358.490. (1) { + (a) + } After an application is
{ - filed - } { + submitted + } under ORS 358.487, the State
Historic Preservation Officer shall { + first + } review the
application { + to determine whether the application meets the
requirements of ORS 358.487 + } and may view the premises.
{ + (b) If the officer determines that the application does
not meet the requirements of ORS 358.487, the officer shall
return the application with an explanation for the nonacceptance.
(c) + } { - After determining - } { + If the officer
determines + } that the application is complete, { - the State
Historic Preservation Officer shall approve, approve with
conditions or deny the application. The State Historic
Preservation Officer may not disapprove the application solely
because of the potential loss of revenue that may result from
granting the application. - } { + the officer shall mail or
otherwise transmit copies of the application to the appropriate
county assessor, local landmark commission and governing body.
(2) Within 30 days from the date the State Historic
Preservation Officer transmits the copy of the application under
subsection (1) of this section, the county assessor shall review
the application for accuracy and completeness of description and
other matters within the expertise of the county assessor, and
shall make recommendations regarding the validity and
appropriateness of the application to the officer.
(3) Within 30 days from the date the State Historic
Preservation Officer transmits the copy of the application under
subsection (1) of this section, the governing body shall review
the application for matters relating to public benefit and shall
make recommendations regarding the classification to the
officer. + }
{ - (2) - } { + (4) + } During the review process of each
application, the State Historic Preservation Officer shall
consider the county assessor's and governing body's
recommendations submitted under
{ - ORS 358.487 (3) and (4) - } { + subsections (2) and (3)
of this section + }.
{ + (5)(a) After receiving recommendations from the county
assessor and governing body under subsections (2) and (3) of this
section, the State Historic Preservation Officer shall approve or
deny the application or approve the application with
conditions. + }
{ - (3) - } { + (b) + } The { - State Historic
Preservation - } officer may approve the application with
respect to only part of the property that is the subject of the
application. However, if any part of the application is denied,
the applicant may withdraw the application.
{ + (c) The officer may not disapprove the application solely
because of the potential loss of revenue that might result from
granting the application.
(6) Property classified as historic property under ORS 358.487
to 358.543 is entitled to any other exemption or special
assessment provided by law. + }
{ - (4) - } { + (7) + } A preservation plan that has been
approved by the State Historic Preservation Officer may be
amended from time to time, either at the request of the owner or
at the request of the State Historic Preservation Officer. The
amendments may be approved, approved in part or disapproved by
the State Historic Preservation Officer. To the extent the
amendments are approved, amendments shall become part of the
preservation plan that must be carried out in order that the
property not be disqualified as historic property.
SECTION 5. ORS 358.495 is amended to read:
358.495. (1) { + (a) + } Immediately following approval or
disapproval of an application under ORS 358.490, the State
Historic Preservation Officer shall notify the county assessor,
the governing body and the applicant { - which shall in no
event be - } { + of the decision in writing not + } later than
{ - September 15 - } { + July 1 + } of the tax year for which
classification and special assessment are first desired. { - In
no event later than September 15 of the year for which
classification and special assessment are desired, the State
Historic Preservation Officer shall cause a copy of the
preservation plan approved under ORS 358.490 to be delivered or
mailed to the county assessor and the governing body. - }
{ + (b) + } An application not denied on or before
{ - September 15 shall be - } { + July 1 pursuant to paragraph
(a) of this subsection is + } deemed approved, and the property
that is the subject of the application { - shall be considered
to be - } { + is + } historic property that qualifies under ORS
{ - 358.480 to 358.545 - } { + 358.487 to 358.543 + }.
(2) If the State Historic Preservation Officer determines that
the historic property qualifies under ORS { - 358.480 to
358.545 - } { + 358.487 to 358.543 + }, the { - State
Historic Preservation - } officer shall { + , not later than July
1 of the tax year for which the property is first certified for
historic property special assessment:
(a) Notify the local landmark commission that the property is
certified. + }
{ + (b) + } Certify { - that fact - } { + the property's
qualification + } in writing and { - shall - } file a copy of
the certificate with the county assessor and the governing body.
The certificate shall state the facts { - upon which the
approval was based - } and list any condition on which
{ + the + } approval is based.
{ + (c) Record a notice with the county clerk in the county
in which the certified historic property is located stating that
the property is certified for historic property special
assessment.
(d) Provide the owner of the property with a plaque. The owner
shall install the plaque on the property in a location that is
visible from a public right of way.
(3) + } The county assessor { - , as to any historic
property, - } shall assess { + historic property certified
under this section + } on the basis provided in ORS 358.505, and
each year the historic property is classified and { - so - }
assessed { + under ORS 358.505 + } shall { - also - } enter
on the assessment and tax roll that the property is being
specially assessed as historic property and is subject to
potential additional taxes as provided in ORS 358.525 by adding
the notation 'historic property (potential additional tax). '
{ - (3) - } { + (4) + } If the State Historic Preservation
Officer determines that the property does not qualify for
classification and assessment under ORS { - 358.480 to
358.545 - } { + 358.487 to 358.543 + }, the State Historic
Preservation Officer shall give written notice of the denial to
the applicant. The notice shall state the reasons for the denial.
{ - (4)(a) - } { + (5)(a) + } Any owner, governing body or
county assessor affected by a determination of the State Historic
Preservation Officer made under ORS { - 358.480 to 358.545 - }
{ + 358.487 to 358.543 + } may request { - a contested case
hearing according to the provisions of ORS chapter 183. - } { +
review of the determination: + }
{ + (A) Pursuant to an appeal process established by the
local governing body, if any; or
(B) By the Historic Assessment Review Committee. + }
{ - (b) After a contested case hearing has been held, the
administrative law judge shall present the proposed order to the
Historic Assessment Review Committee. The review committee shall
determine the final order in the case. - }
{ + (b) After the review described in paragraph (a) of this
subsection, any party may request a contested case hearing of the
decision according to the provisions of ORS chapter 183. The
administrative law judge presiding at the contested case hearing
shall determine the final order in the case. + }
{ +
FIRST TERM + }
{ +
REPORTING + }
SECTION 6. { + Section 7 of this 2009 Act is added to and made
part of ORS 358.487 to 358.543. + }
SECTION 7. { + (1) The owner of property certified for special
assessment as historic property under ORS 358.490 shall submit
written progress reports concerning the preservation plan to the
State Historic Preservation Officer in a form prescribed by the
officer on or before December 31 of the third, sixth and ninth
years of the historic property special assessment period under
ORS 358.487 to 358.543.
(2) In addition to the reports required under subsection (1) of
this section, at the end of the first five years for which
historic property special assessment is granted, the owner shall
submit a report demonstrating compliance with the expenditure
commitment under the preservation plan as described in ORS
358.487 (2)(a).
(3)(a) The State Historic Preservation Officer is at all times
authorized to demand and receive reports from owners of property
classified and specially assessed as historic property under ORS
358.487 to 358.543 as to the continued qualification of the
property for historic property classification and special
assessment. The content of reports and times for reporting under
this subsection shall be determined by the officer. If the owner
fails, after 30 days' written notice by mail, return receipt
requested, to comply with the officer's demand, the officer shall
immediately notify the assessor and the assessor shall withdraw
the property from special assessment and apply the penalties
provided by ORS 358.525.
(b) The State Historic Preservation Officer may conduct on-site
inspections of historic property granted special assessment, with
or without cause, upon 30 days' notice.
(4)(a) Before starting any work that is described in a
preservation plan or that affects historic features of property
certified as historic property pursuant to this chapter, the
owner of the property must apply for and receive written
approval:
(A) From the local governing body if:
(i) The governing body has a historic preservation ordinance
and review process that has been approved by the State Historic
Preservation Officer and under which the historic property is
already regulated;
(ii) The proposed work requires historic review by the
governing body's historic preservation ordinance and review
process; and
(iii) The governing body has not requested that approval of
work pursuant to this section be handled by the State Historic
Preservation Officer; or
(B) If the conditions in subparagraph (A) of this paragraph
have not been met, from the State Historic Preservation Officer.
(b) All work must meet the historic rehabilitation standards.
(5) If the governing body's approval is required under
subsection (4) of this section, the governing body shall notify
the State Historic Preservation Officer of the proposed work. The
governing body shall allow the officer at least 14 days to
comment on the proposed work before making a decision on the
application. + }
{ +
ALL TERMS + }
{ +
BENEFIT COMPUTATION + }
SECTION 8. ORS 358.505 is amended to read:
358.505. (1)(a) { + Except as provided in paragraphs (b) and
(c) of this subsection, for property certified for special
assessment as historic property under ORS 358.490, + } the county
assessor shall { - , for the 15 - } { + for 10 + } consecutive
tax years { - elected under ORS 358.480 to 358.545, - } list
on the assessment and tax roll a specially assessed value
{ - for property classified as historic property - } that
equals the assessed value of the property at the time application
{ - for classification - } was made { + under ORS 358.487 + }.
(b) { - Notwithstanding paragraph (a) of this subsection, - }
If the property { - that is the subject of the application - }
{ + certified for special assessment as historic property + }
was exempt or specially assessed at the time the application
{ - for classification - } was made, the county assessor shall
{ - , for the 15 - } { + for 10 + } consecutive tax years
{ - elected under ORS 358.480 to 358.545, - } list on the
assessment and tax roll a specially assessed value { - for the
property - } that equals the product of the real market value of
the property for the tax year in which the application was made
multiplied by the ratio of the average maximum assessed value
over the average real market value for that tax year of property
in the same area and property class.
{ + (c) If the property certified for special assessment as
historic property is a condominium unit being assessed upon
initial sale by the developer, the county assessor shall for the
tax years of the remaining term of historic property special
assessment list on the assessment and tax roll a specially
assessed value that equals the product of the real market value
of the property for the tax year in which the initial sale took
place multiplied by the ratio of the average maximum assessed
value over the average real market value for that tax year of
property in the same area and property class. + }
{ - (c) - } { + (d) + } { - If a reapplication for
classification and special assessment filed pursuant to ORS
358.540 (3) is approved under ORS 358.490 - } { + For property
certified under ORS 358.490 for a second term of special
assessment as historic property under ORS 358.540 + }, the county
assessor shall, for { - 15 - } { + 10 + } consecutive tax
years after the date of the filing of the
{ - reapplication, - } { + application under ORS 358.487 for
the second term, + } list on the assessment and tax roll a
specially assessed value { - for the property that was the
subject of the reapplication - } that equals { - the product
of - } the real market value of the property for the assessment
year in which the { - reapplication - } { + application + }
is made { - multiplied by the ratio of the average maximum
assessed value over the average real market value for the
assessment year of property in the same area and property
class - } .
(2)(a) { + Notwithstanding ORS 308.149 (2), + } for the first
tax year of { - a 15-year - } { + an initial or second
10-year + } period of historic property special assessment,
{ - notwithstanding ORS 308.149 (2), - } the maximum assessed
value of property subject to historic property special assessment
shall equal the specially assessed value of the property under
subsection (1) of this section multiplied by the ratio, not
greater than 1.00, of the maximum assessed value the property
would have had if the property were not specially assessed over
the real market value of the property.
(b) For each tax year after the first tax year { - in - }
{ + during + } which the property is subject to special
assessment as historic property { - and before the conclusion
of the 15-year period of historic property special assessment - }
, the property's maximum assessed value { - subject to special
assessment shall equal - } { + equals + } 103 percent of the
property's assessed value from the prior year or 100 percent of
the property's maximum assessed value { - subject to special
assessment - } from the prior year, whichever is greater.
(3) The assessed value of property that is classified as
historic property for the tax year shall equal the lesser of:
(a) The property's specially assessed value as determined under
subsection (1) of this section; { - or - }
(b) The property's maximum assessed value as determined under
subsection (2) of this section { - . - } { + ; or
(c) The property's real market value as of the assessment date
for the tax year. + }
(4) { - Except as provided under ORS 358.487 (2), - } The
entitlement of property to the special assessment provisions of
this section shall be determined as of July 1. If the property
becomes disqualified on or after July 1, its assessment for that
year shall continue as provided in this section.
(5) Assessed value, as defined and determined under ORS
308.146, shall be determined for property classified as historic
property by the county assessor each year. The assessed value so
determined for any year shall be subject to appeal to the county
board of property tax appeals within the time and in the manner
provided in ORS chapter 309 and shall be subject to appeal
thereafter to the Oregon Tax Court and to the Oregon Supreme
Court within the time and in the manner provided for appeals of
value determination for purposes of ad valorem property taxation.
{ - (6) The Department of Revenue, in consultation with the
State Historic Preservation Officer, shall adopt rules within its
area of expertise that are necessary to the implementation of ORS
358.480 to 358.545. - }
{ +
FIRST TERM + }
{ +
DISQUALIFICATION + }
SECTION 9. ORS 358.515 is amended to read:
358.515. (1) When property has once been classified and
assessed as historic property pursuant to application filed under
ORS { - 358.480 to 358.545 - } { + 358.487 + }, it
{ - shall remain so - } { + remains + } classified and
{ - be - } { + is + } granted the special assessment provided
by ORS 358.505 until { - the property - } { + it + } becomes
disqualified for
{ - such - } classification and { + special + } assessment
by:
{ - (a) Written notice by the taxpayer to the assessor to
remove the special assessment. - }
{ + (a) Expiration of an initial or second 10-year period of
special assessment. + }
(b) Sale or transfer to { - an ownership making it - }
{ + a governmental or nonprofit entity that is + } exempt from
property taxation.
{ - (c) Removal of the special assessment by the assessor
upon discovery that the property no longer qualifies as historic
property because it is not in compliance with the preservation
plan applicable to the property or for other reason. - }
{ - (d) In the case of residential property, any other sale
or transfer of the property. - }
{ - (2)(a) Notwithstanding subsection (1)(d) of this section,
the sale or transfer to a new owner or transfer by reason of
death of a former owner to a new owner does not operate to
disqualify the property from the special assessment provided by
ORS 358.505 so long as the property continues to qualify as
historic property and the new owner expressly assents to the
preservation plan in effect for the property and continues to
implement the preservation plan. - }
{ - (b) The new owner shall notify the State Historic
Preservation Officer of the sale or transfer of ownership within
60 days after the date that the documents described in ORS 93.040
are recorded. - }
{ + (c) The destruction or substantial alteration of the
property by acts of nature or other events for which the owner is
not responsible.
(d) Initial sale of a condominium as provided in ORS 358.543
(3)(b).
(e) Written notice by the taxpayer to the assessor to remove
the special assessment.
(f) The owner's failure to maintain, preserve or rehabilitate
the property or to comply with the expenditure commitment in
accordance with the preservation plan or the historic
rehabilitation standards.
(g) The owner's failure to submit required reports.
(h) Failure of the property to be listed in the National
Register of Historic Places either individually or as a
contributing resource in a listed historic district or property
within two years of certification as required under ORS 358.487
(4)(b).
(i) The owner's failure to obtain, or the lapse of, the
property insurance required under ORS 358.487 (2)(d).
(j) The owner's demolition of the property.
(k) The owner's substantial alteration of the property in a way
that does not meet the historic rehabilitation standards. + }
{ - (3) - } { + (2)(a) + } When, for any reason, the
property or any portion { - thereof - } ceases to qualify as
historic property, the owner at the time of change shall notify
the assessor and the State Historic Preservation Officer of the
change prior to the next January 1 assessment date.
{ + (b) The officer makes final determinations of whether
historic property is disqualified for special assessment under
ORS 358.487 to 358.543.
(3) Except as provided by subsection (1)(a) of this section,
disqualification does not constitute completion of a 10-year
period of special assessment certified under ORS 358.490 or
preclude a property's future special assessment under ORS 358.487
to 358.543.
(4) The State Historic Preservation Officer shall notify the
owner in writing before July 1 of the 10th and final year for
which property is certified for special assessment under ORS
358.490 that the special assessment is due to expire and shall
outline the options available to the owner upon disqualification
upon expiration of an initial or second 10-year period of special
assessment, as applicable.
(5) Upon expiration of an initial or second 10-year period of
special assessment, the State Historic Preservation Officer shall
notify the owner, the governing body and the county assessor that
the term has expired. + }
{ +
FIRST TERM + }
{ +
PENALTY + }
SECTION 10. ORS 358.525 is amended to read:
358.525. (1) Except as provided in subsection (4) of this
section, whenever property that has received special assessment
as historic property under ORS { - 358.480 to 358.545
thereafter - } { + 358.487 to 358.543 + } becomes disqualified
for { - such - } assessment as provided in ORS 358.515, there
{ - shall be - } { + is + } added to the tax extended against
the property on the next general property tax roll, to be
collected and distributed in the same manner as the remainder of
real property tax { - , - } { + :
(a) + } Additional taxes equal to the difference between the
taxes assessed against the property and the taxes that would
otherwise have been assessed against the property for each of the
last { - 15 - } { + 10 + } years (or { - such - }
{ + a + } lesser number of years { - , - } corresponding to the
years of assessment as historic property applicable to the
property) as of January 1 of the assessment year for which the
property was disqualified for special assessment { + ;
(b) + } { - Plus - } An amount equal to the sum of the
interest on each year's additional taxes computed under ORS
311.505 from November 15 of the tax year for which back taxes are
being added to July 1 of the tax year of disqualification { + ;
and
(c) A penalty in the amount of 15 percent of the amount
computed under paragraph (a) of this subsection + }.
(2) Whenever property that has received special assessment as
historic property under ORS 358.505 becomes disqualified for
{ - such - } assessment and { - either - } { + the + }
notice required by ORS 358.515
{ - (3) - } { + (2) + } is not given, the assessor shall
determine the date that the notice should have been given, shall
notify the owner thereof and, notwithstanding ORS 311.235, there
shall be added to the tax extended against the property on the
next general property tax roll, to be collected and distributed
in the same manner as the remainder of the real property tax, in
full payment of all taxes and penalties accruing from the
disqualification, the sum of the following:
(a) Additional taxes equal to the difference between the total
amount of taxes that would have been due on the property for each
year, not to exceed the last { - 15 - } { + 10 + } years, in
which special assessment under ORS 358.505 was in effect for the
property (even though erroneously) and the taxes that would have
been due had special assessment not been in effect { + ;
(b) + } { - Plus - } An amount equal to the sum of the
interest on each year's additional taxes computed under ORS
311.505 from November 15 of the tax year for which additional
taxes are being added to July 1 of the tax year of
disqualification { - , plus - } { + ; and + }
{ - (b) - } { + (c) + }An additional penalty of 15 percent
of the amount in paragraph (a) of this subsection.
(3) Prior to adding to the tax extended against the property on
the next general property tax roll { - of - } any additional
{ - taxes or penalty - } { + amount + } imposed by subsection
(1) or (2) of this section, in the case of disqualification
pursuant to ORS 358.515
{ - (1)(c) - } { + (1)(f) to (k) + }, the assessor shall
notify the owner of the property by mail, return receipt
requested, of the disqualification.
(4) Additional tax or penalty may not be imposed under
subsection (1) or (2) of this section { - upon the sale or
transfer to an ownership making it exempt from property taxation.
Additional tax or penalty may not be imposed under subsection (1)
or (2) of this section if the historic property is destroyed by
fire or act of God. - } { + in the case of property
disqualified pursuant to:
(a) ORS 358.515 (1)(a), (b), (c) or (d); or
(b) ORS 358.515 (1)(e) if the written notice is accompanied by
proof that the owner has complied with the expenditure commitment
under the preservation plan as described in ORS 358.487
(2)(a). + }
(5) The amount determined to be due under subsection (1) or (2)
of this section may be paid to the tax collector prior to the
completion of the next general property tax roll, pursuant to ORS
311.370.
(6) Additional taxes collected under this section shall be
deemed to have been imposed in the year to which the additional
taxes relate.
{ +
SECOND TERM + }
SECTION 11. ORS 358.540 is amended to read:
358.540. (1) Property classified as historic property under ORS
{ - 358.480 to 358.545 - } { + 358.487 to 358.543 + } is
entitled to any other exemption or special assessment provided by
law.
(2) Property that has { + been certified for special
assessment under ORS 358.490 and + } received special assessment
under ORS
{ - 358.480 to 358.545 for 15 years, - } { + 358.505 for 10
years, + }at the completion of the { - 15-year - }
{ + 10-year + } term, is disqualified from historic property
special assessment.
(3)(a) Notwithstanding subsection (2) of this section,
following completion of the initial { - 15-year - }
{ + 10-year + } period of historic property classification and
disqualification under subsection (2) of this section, the owner
of property classified as historic property may reapply under ORS
358.487 for one additional { - 15-year - } { + 10-year + }
period of special assessment under ORS { - 358.480 to
358.545 - } { + 358.487 to 358.543 + }.
{ + (b) + } Following completion of the second
{ - 15-year - } { + 10-year + } term of special assessment,
the historic property { - shall be - } { + is + }
disqualified from historic property special assessment and is not
again eligible for special assessment under ORS { - 358.480 to
358.545 - } { + 358.487 to 358.543 + }.
{ - (b) - } { + (4) + } { - For commercial property, a
reapplication - } { + An application + } filed under
{ - this - } subsection { + (3) of this section + } { - , in
addition to containing all of the information required of an
application filed - } { + must be filed in the manner
provided + } under ORS 358.487 { - , shall - } { + and + } be
accompanied by a { - renovation - } { + preservation + } plan
detailing { - measures to be taken for purposes of - } { + :
(a) Improvements to the historic property that:
(A) Promote compliance with the + } Americans with Disabilities
Act { - compliance, - } { + ;
(B) Will result in + } seismic improvement { - measures
or - } { + ; or
(C) Will result in improvements in + } energy conservation
{ - measures, - } { + or sustainability;
(b) + } The costs associated with the { - measures - }
{ + improvements, which costs are in an amount not less than 10
percent of the historic property's real market value determined
as of the date of the application filed under subsection (3) of
this section; + } and
{ + (c) + } A schedule of the dates on which work on the
{ - measures - } { + improvements + } will be begun and
completed.
{ - (c) - } { + (5)(a) + } { - For commercial property, a
reapplication - } { + An application + } filed under
{ - this - } subsection { + (3) of this section + }
{ - that in other respects is in compliance with the
application requirements of ORS 358.487 - } may be approved only
upon a finding by the State Historic Preservation Officer that
the { - renovation - } { + preservation + } plan submitted
with the { - reapplication - } { + application pursuant to
subsection (4) of this section + } will, if implemented, result
in a significant investment in the historic property that
promotes compliance with Americans with Disabilities Act
{ - requirements - } or that results in seismic improvements
or { + improvements in + } energy conservation
{ - improvements - } { + or sustainability + } to the
property. { - If approved, the renovation plan shall be
considered an amendment to and part of the preservation plan
filed with the reapplication and in effect for the property. - }
{ - (d) - } { + (b) + } For residential { - or
commercial - } property, { - a reapplication - } { + an
application + } filed under { - this - } subsection { + (3)
of this section + } that { - in other respects - } is
{ + otherwise + } in compliance with the application
requirements { - of ORS 358.487 - } may be approved only if a
second term of historic property classification and special
assessment { - for residential or commercial property is
authorized - } { + is not prohibited + } under ORS 358.541.
{ - (e) The State Historic Preservation Officer may adopt
rules under this subsection, including rules that provide: - }
{ - (A) The minimum amount of investment that must be made in
order for the investment to be considered a significant
investment. - }
{ - (B) The minimum amount of seismic improvement to the
property that must be contemplated in the renovation plan in
order for the plan to be approved. - }
{ - (C) The minimum level of energy conservation improvements
that must be contemplated in the renovation plan in order for the
plan to be approved. - }
{ - (D) The maximum amount of time between the date of filing
of the reapplication and the date of completion of the measures
described in the renovation plan in order for the renovation plan
to be approved. - }
{ + (6) An application for a second 10-year period of special
assessment as historical property shall be certified in
accordance with ORS 358.490.
(7) A determination under ORS 358.490 with respect to an
application for a second 10-year period of special assessment as
historical property is subject to the notice, certification and
filing requirements and review rights described in ORS 358.495.
(8) The owner of property certified for a second 10-year period
of special assessment under this section is subject to the
reporting requirements under section 7 of this 2009 Act.
(9) Property certified for a second 10-year period of special
assessment under this section is subject to penalties upon
disqualification as provided by ORS 358.525. + }
SECTION 12. ORS 358.541 is amended to read:
358.541. (1) Residential { - or commercial - } property may
not qualify for a second term of classification and special
assessment as historic property under this section
{ - unless - } :
(a) If the property is located within a city, the governing
body of { - the city - } { + which + } has adopted a
resolution or ordinance
{ - authorizing - } { + prohibiting + } a second term of
historic property classification and special assessment for
residential { - or commercial - } property; or
(b) If the property is located within unincorporated territory
of a county, the governing body of { - the county - }
{ + which + } has adopted a resolution or ordinance
{ - authorizing - } { + prohibiting + } a second term of
historic property classification and special assessment for
residential { - or commercial - } property.
(2) The city or county { - authorizing - }
{ + prohibiting + } a second term of historic property
classification and special assessment for residential { - or
commercial - } property shall send a copy of the
{ - authorizing - } { + prohibiting + } resolution or
ordinance to the State Historic Preservation Officer.
{ +
MISCELLANEOUS + }
SECTION 13. ORS 358.543 is amended to read:
358.543. { - (1) Any additions made that are historically
accurate reconstructions of once extant features or necessary for
safety or access for persons with disabilities or required by
building code requirements may be classified as not being 'new
construction' by the State Historic Preservation Officer if the
State Historic Preservation Officer so determines after request
is made by the owner. - }
{ - (2) A request to have an addition classified as not being
' new construction' must be made in writing and must be
accompanied by written documentation that demonstrates that the
addition is a historically accurate reconstruction of once extant
features, necessary for safety or access for persons with
disabilities or required by building code requirements. - }
{ - (3) Except as provided in subsection (4) of this section,
if new construction takes place with respect to property
classified as historic property under ORS 358.480 to 358.545, the
new construction may not be considered classified as historic and
may not receive the special valuation accorded historic property
under ORS 358.505. The new construction shall be valued for ad
valorem property tax purposes at its real market value and shall
be assessed as provided in ORS 308.146 (1) to (3). - }
{ - (4)(a) If new construction takes place on or after
January 1, 2002, with respect to historic property for which a
certificate has been filed under ORS 358.495 (2), the new
construction shall be subject to the maximum assessed value and
assessed value of the historic property under ORS 358.505 if the
new construction is approved by the State Historic Preservation
Officer and: - }
{ - (A) Is used primarily for residential purposes; or - }
{ - (B) Is used primarily for nonresidential purposes. New
construction that is used primarily for nonresidential purposes
shall be subject to the maximum assessed value and assessed value
of the historic property under ORS 358.505 only to the extent the
square footage of the new construction, when added to the total
net rentable area of the existing historic property, is less than
or equal to the total net rentable area of the property that
existed prior to the new construction. - }
{ - (b) New construction that is not approved for historic
property assessment under paragraph (a) of this subsection shall
be assessed as provided in ORS 308.146 (1) to (3). - }
{ - (c) The State Historic Preservation Officer may adopt
rules establishing procedures for requesting and obtaining the
approval of the State Historic Preservation Officer under this
subsection. - }
{ - (d) For purposes of this subsection, net rentable area
shall be measured in square feet. - }
{ - (5) Any notice required under ORS 358.528 to be sent by a
public official or agency with regard to a change in
classification to or from historic property classification shall
be given by the county assessor and to the State Historic
Preservation Officer. - }
{ - (6) As used in this section, 'new construction' includes,
but is not limited to: - }
{ - (a) An additional new building, structure or other
improvement outside the building envelope, including but not
limited to a parking area to be or in use for commercial
purposes. - }
{ - (b) An enlargement of the exterior perimeters of an
existing building, structure or improvement. - }
{ - (c) Any story or stories added to an existing building,
structure or improvement. - }
{ + (1)(a) The value of new construction or additions to
historic properties certified for special assessment under ORS
358.487 to 358.543 is assessed in the same manner as the original
historic property under ORS 358.505 if the additions or new
construction:
(A) Were included in the preservation plan approved pursuant to
ORS 358.540; and
(B) Meet the historic rehabilitation standards as defined in
ORS 358.480.
(b) Notwithstanding paragraph (a) of this subsection, additions
or new construction are not assessed under ORS 358.505 if the
local governing body or the State Historic Preservation Officer,
in accordance with section 7 (4) of this 2009 Act, determines
that the additions or improvements are:
(A) Sited on the property in a manner more suitable for primary
historic buildings in the area;
(B) Of a size or scale more appropriate to primary historic
buildings in the area; or
(C) Independent structures as determined by use or ownership.
(c) If additions or new construction described in paragraph (b)
are disqualified for any reason listed in ORS 358.515 (1), the
entire property may be disqualified for historic property special
assessment.
(2)(a) Buildings divided into condominiums are eligible for
special assessment as historic property under ORS 358.505 only in
their entirety on the basis of one application pursuant to ORS
358.487.
(b) No individual condominium unit owner may opt out at the
time of certification pursuant to this chapter or seek
disqualification once the building has been certified. At the
time application is made, a letter to this effect must be
delivered to each condominium unit owner.
(3)(a) When a building that is certified as historic property
is divided into condominium units, the assessor shall calculate
the specially assessed value of the entire building pursuant to
ORS 358.505 (1)(a) or (b), as applicable.
(b) Initial sale of a condominium unit by the developer
disqualifies the unit within the meaning of section 11 (1)(c)(E),
Article XI of the Oregon Constitution.
(c) Upon disqualification due to initial sale, the condominium
unit is requalified without further application for the remaining
term of the current 10-year period of historic property special
assessment.
(d) Upon requalification after initial sale, the assessor shall
calculate the specially assessed value of the condominium unit
pursuant to ORS 358.505 (1)(c).
(e) Upon sale of individual condominium units, a notice of the
building's classification and special assessment as historic
property in its entirety must be attached to each deed. Recording
fees for all condominium units must be paid by the condominium
association.
(4) If the building qualifies for a second 10-year period under
ORS 358.540, each condominium unit is separately assessed
pursuant to the applicable provisions of ORS 358.505. + }
SECTION 14. ORS 358.509 is amended to read:
358.509. If the county assessor, local landmark commission or
governing body has reason to believe that property classified as
historic property is not being maintained, rehabilitated or
preserved as required under the preservation plan approved for
the property, as amended, or as required under rules established
by the { + Department of Revenue or the + }State Historic
Preservation Officer, or otherwise no longer qualifies for
classification and special assessment as historic property, the
county assessor, local landmark commission or governing body
shall request the State Historic Preservation Officer to
determine if the property continues to qualify. The request shall
be in writing and state the reasons why the continuing
qualification is questioned. Upon receipt of the request, the
State Historic Preservation Officer may initiate a continuing
qualification review. If a review is initiated, the State
Historic Preservation Officer or designee of the officer shall
inspect the property and may take whatever steps are necessary to
determine if the property continues to qualify for special
assessment { - including a request for a report under ORS
358.535 - } . The State Historic Preservation Officer shall
notify the county assessor of the determination made pursuant to
the request within 60 days after the request is received. { - A
determination by the State Historic Preservation Officer that the
property no longer qualifies shall constitute a discovery
described in ORS 358.515 (1)(c). - }
SECTION 15. ORS 358.511 is amended to read:
358.511. (1) There is established an Historic Assessment Review
Committee consisting of { - three - } { + five + } members
appointed by the Governor.
(2) The term of office of each member is four years, but a
member serves at the pleasure of the Governor. A member is
eligible for reappointment. A member whose term has expired shall
continue to serve until a successor has been appointed.
(3) Appointments to the review committee shall be based on
representation of interests of the county assessors, { + the + }
historic preservation { - interests - } { + community, the
State Advisory Committee on Historic Preservation, the
development community + } and local government.
(4) A majority of the members of the review committee
constitutes a quorum for the transaction of business.
SECTION 16. ORS 358.528 is amended to read:
358.528. When any property has been classified and
{ + specially + } assessed as historic property under ORS
{ - 358.480 to 358.545 - } { + 358.487 to 358.543 + } and the
owner or other qualified person applies for a change in the
classification under another special assessment program, the
applicant shall have 30 days thereafter within which to withdraw
the application, by giving written notice to the public official
or agency to whom the applicant applied for the change in
classification. If no notice of withdrawal is given by the
applicant, the application shall be acted upon and the change in
classification made, as otherwise provided by law.
SECTION 17. ORS 358.545 is amended to read:
358.545. The { + Director of the Department of Revenue and
the + } State Historic Preservation Officer shall adopt rules
{ + within their areas of expertise as necessary to carry out
the purposes of special assessment under ORS 358.487 to
358.543. + } { - , pursuant to ORS chapter 183, with regard to
the determination of entitlement of historic properties to the
special assessment accorded by ORS 358.480 to 358.545. The rules
shall: - }
{ - (1) Encompass requirements for allowance and
substantiation of public sight-seeing of historic property
classified under ORS 358.480 to 358.545; - }
{ - (2) Provide minimum maintenance and preservation
standards for the property; - }
{ - (3) Provide standards and guidelines for rehabilitation
based on those adopted by the United States Secretary of the
Interior; - }
{ - (4) Delineate any other matters necessary to carry out
the purposes of ORS 358.480 to 358.545; and - }
{ - (5) Provide for a review procedure by the State Historic
Preservation Officer for compliance with the preservation plan in
the 5th, 10th and 14th years of special assessment. If the State
Historic Preservation Officer determines that there is lack of
compliance with the preservation plan, the State Historic
Preservation Officer shall either notify the county assessor
under ORS 358.509 or request that the preservation plan be
amended as provided under ORS 358.490. If, after a request for
amendment is made, the property remains in noncompliance, the
State Historic Preservation Officer shall notify the county
assessor as described, and with the result described, under ORS
358.509. - }
SECTION 18. ORS 358.499 is amended to read:
358.499. (1) Property first classified and specially assessed
as historic property for a tax year beginning on or before July
1, 1994, shall continue to be so classified, specially assessed
and removed from special assessment as provided under ORS
{ - 358.480 to 358.545 - } { + 358.487 to 358.543 + } as those
sections were in existence and in effect on December 31, 1992.
(2) Property may be classified and specially assessed under ORS
{ - 358.480 to 358.545 - } { + 358.487 to 358.543 + } pursuant
to application filed under ORS 358.487 on or after September 9,
1995, and first applicable for the tax year 1996-1997 or any tax
year thereafter.
(3) Property may not be classified and specially assessed
pursuant to application filed under ORS 358.487 { + or
358.540 + } if the application is filed on or after July 1,
{ - 2010 - } { + 2020 + }.
SECTION 19. ORS 93.040 is amended to read:
93.040. (1) The following statement shall be included in the
body of an instrument transferring or contracting to transfer fee
title to real property except for owner's sale agreements or
earnest money receipts, or both, as provided in subsection (2) of
this section: 'BEFORE SIGNING OR ACCEPTING THIS INSTRUMENT, THE
PERSON TRANSFERRING FEE TITLE SHOULD INQUIRE ABOUT THE PERSON'S
RIGHTS, IF ANY, UNDER ORS 195.300, 195.301 AND 195.305 TO 195.336
AND SECTIONS 5 TO 11, CHAPTER 424, OREGON LAWS 2007. THIS
INSTRUMENT DOES NOT ALLOW USE OF THE PROPERTY DESCRIBED IN THIS
INSTRUMENT IN VIOLATION OF APPLICABLE LAND USE LAWS AND
REGULATIONS. BEFORE SIGNING OR ACCEPTING THIS INSTRUMENT, THE
PERSON ACQUIRING FEE TITLE TO THE PROPERTY SHOULD CHECK WITH THE
APPROPRIATE CITY OR COUNTY PLANNING DEPARTMENT TO VERIFY THAT THE
UNIT OF LAND BEING TRANSFERRED IS A LAWFULLY ESTABLISHED LOT OR
PARCEL, AS DEFINED IN ORS 92.010 OR 215.010, TO VERIFY THE
APPROVED USES OF THE LOT OR PARCEL, TO DETERMINE ANY LIMITS ON
LAWSUITS AGAINST FARMING OR FOREST PRACTICES, AS DEFINED IN ORS
30.930, AND TO INQUIRE ABOUT THE RIGHTS OF NEIGHBORING PROPERTY
OWNERS, IF ANY, UNDER ORS 195.300, 195.301 AND 195.305 TO 195.336
AND SECTIONS 5 TO 11, CHAPTER 424, OREGON LAWS 2007. '
(2) In all owner's sale agreements and earnest money receipts,
there shall be included in the body of the instrument the
following statement: 'THE PROPERTY DESCRIBED IN THIS INSTRUMENT
MAY NOT BE WITHIN A FIRE PROTECTION DISTRICT PROTECTING
STRUCTURES. THE PROPERTY IS SUBJECT TO LAND USE LAWS AND
REGULATIONS THAT, IN FARM OR FOREST ZONES, MAY NOT AUTHORIZE
CONSTRUCTION OR SITING OF A RESIDENCE AND THAT LIMIT LAWSUITS
AGAINST FARMING OR FOREST PRACTICES, AS DEFINED IN ORS 30.930, IN
ALL ZONES. BEFORE SIGNING OR ACCEPTING THIS INSTRUMENT, THE
PERSON TRANSFERRING FEE TITLE SHOULD INQUIRE ABOUT THE PERSON'S
RIGHTS, IF ANY, UNDER ORS 195.300, 195.301 AND 195.305 TO 195.336
AND SECTIONS 5 TO 11, CHAPTER 424, OREGON LAWS 2007. BEFORE
SIGNING OR ACCEPTING THIS INSTRUMENT, THE PERSON ACQUIRING FEE
TITLE TO THE PROPERTY SHOULD CHECK WITH THE APPROPRIATE CITY OR
COUNTY PLANNING DEPARTMENT TO VERIFY THAT THE UNIT OF LAND BEING
TRANSFERRED IS A LAWFULLY ESTABLISHED LOT OR PARCEL, AS DEFINED
IN ORS 92.010 OR 215.010, TO VERIFY THE APPROVED USES OF THE LOT
OR PARCEL, TO VERIFY THE EXISTENCE OF FIRE PROTECTION FOR
STRUCTURES AND TO INQUIRE ABOUT THE RIGHTS OF NEIGHBORING
PROPERTY OWNERS, IF ANY, UNDER ORS 195.300, 195.301 AND 195.305
TO 195.336 AND SECTIONS 5 TO 11, CHAPTER 424, OREGON LAWS 2007. '
(3) In all owners' sale agreements and earnest money receipts
subject to ORS 358.505, there shall be included in the body of
the instrument or by addendum the following statement: 'THE
PROPERTY DESCRIBED IN THIS INSTRUMENT IS SUBJECT TO SPECIAL
ASSESSMENT UNDER ORS 358.505. ORS 358.515 REQUIRES NOTIFICATION
TO THE STATE HISTORIC PRESERVATION OFFICER OF SALE OR TRANSFER OF
THIS PROPERTY. '
(4) An action may not be maintained against the county
recording officer for recording an instrument that does not
contain the statement required in subsection (1) or (2) of this
section.
(5) An action may not be maintained against any person for
failure to include in the instrument the statement required in
subsection (1) or (2) of this section, or for recording an
instrument that does not contain the statement required in
subsection (1) or (2) of this section, unless the person
acquiring or agreeing to acquire fee title to the real property
would not have executed or accepted the instrument but for the
absence in the instrument of the statement required by subsection
(1) or (2) of this section. An action may not be maintained by
the person acquiring or agreeing to acquire fee title to the real
property against any person other than the person transferring or
contracting to transfer fee title to the real property.
SECTION 20. { + ORS 358.482, 358.526 and 358.535 are
repealed. + }
SECTION 21. { + Section 7 of this 2009 Act, the amendments to
ORS 93.040, 358.475, 358.480, 358.487, 358.490, 358.495, 358.499,
358.505, 358.509, 358.511, 358.515, 358.525, 358.528, 358.540,
358.541, 358.543 and 358.545 by sections 1 to 5 and 8 to 19 and
the repeal of ORS 358.482, 358.526 and 358.535 by section 20 of
this 2009 Act apply to tax years beginning on or after July 1,
2010. + }
SECTION 22. { + The unit captions used in this 2009 Act are
provided only for the convenience of the reader and do not become
part of the statutory law of this state or express any
legislative intent in the enactment of this 2009 Act. + }
SECTION 23. { + This 2009 Act takes effect on the 91st day
after the date on which the regular session of the Seventy-fifth
Legislative Assembly adjourns sine die. + }
----------