Chapter 842 Oregon Laws 1999

Session Law

AN ACT

HB 2713

Relating to farm use tax assessment; amending ORS 215.808.

Be It Enacted by the People of the State of Oregon:

SECTION 1. ORS 215.808 is amended to read:

215.808. (1) The State Department of Fish and Wildlife shall review and approve plans submitted under ORS 215.802 (1) for compliance with the standards set forth in the rules adopted under ORS 215.806.

(2) When a plan is approved by the department and is implemented, the owner of the land subject to the plan may make application to the county assessor for open space use assessment under ORS 308.740 to 308.790 for that land, except that, if approved, the land shall be assessed at its value for farm use under ORS 308.370 and 308.377. Application shall be made as provided in ORS 308.740 to 308.790 except that:

(a) The granting authority shall be the State Department of Fish and Wildlife. The department shall approve the plan relating to the land of the applicant and determine compliance with the plan in accordance with rules adopted under ORS 215.806. The department shall not conduct the hearing required under ORS 308.755.

(b) The owner, in lieu of designating the paragraph of ORS 308.740 (1) under which the open space use falls, shall designate the open space use as wildlife habitat conservation and management under ORS 215.800 to 215.808.

(c) Applications for open space use assessment under this section shall be made to the county assessor not later than [August] April 1 [in the calendar year] immediately preceding the first tax year for which such assessment is requested.

(d) The application shall include a certified copy of the department's declaration that the land described in the application is subject to a wildlife habitat conservation and management plan approved by the department and that the plan is being implemented.

(e) When the application for open space use assessment includes a certified copy of the declaration described in paragraph (d) of this subsection, the county assessor shall not refer the application to the planning commission or to the county governing body under ORS 308.755 (1), but shall assess the land described in the application at its value for farm use under the provisions of ORS 308.370 and 308.377. In each year in which the land is assessed under the provisions of this section, the county assessor shall also enter on the assessment roll, as a notation, the assessed value of the land were it not so assessed.

(3) An approved wildlife habitat conservation and management plan shall be reviewed by the department at least once in each two-year period to determine continued compliance with the plan. If the plan is not being implemented as approved, the department shall notify the owner and require compliance measures to be taken within six months. If the plan is still not being implemented as required by the department at the end of the six-month period, the department shall notify the county assessor of the county in which the affected land is situated. The county assessor shall withdraw the land from open space use classification as provided in ORS 308.775 (1), except that notice of the withdrawal shall be given to the governing body of the county in which the land is situated.

(4) Notwithstanding ORS 308.395, 308.399 and 215.236, land that is assessed under ORS 308.370 and 308.377 shall not be subject to any additional taxes when the land is changed to open space use assessment based on wildlife habitat conservation and management as provided in ORS 215.800 to 215.808 and shall be allowed to return to assessment under ORS 308.370 and 308.377, if otherwise qualified, without payment of any additional taxes. However, the land shall be subject to additional taxes when such land becomes disqualified or declassified from special assessment under ORS 308.370 or 308.377 or open space use assessment based on wildlife habitat in conservation and management as provided in ORS 215.800 to 215.808 and does not become qualified in the next assessment year for assessment under ORS 308.370 or 308.377 or open space use under ORS 308.740 to 308.790. The additional taxes shall be determined and collected as provided in ORS 321.960 (3), (4)(b) to (d), (5), (6) and (7). No other additional tax shall be imposed on such land at the time of disqualification or declassification.

SECTION 2. If Senate Bill 248 becomes law, section 1 of this 1999 Act (amending ORS 215.808) is repealed and ORS 215.808, as amended by section 61, chapter 314, Oregon Laws 1999 (Enrolled Senate Bill 248), is amended to read:

(2) When a plan is approved by the department and is implemented, the owner of the land subject to the plan may make application to the county assessor for open space use assessment under ORS 308.740 to 308.790 for that land, except that, if approved, the land shall be assessed at its value for farm use under ORS 308.345 to 308.406 and 308.376 to 308.378. Application shall be made as provided in ORS 308.740 to 308.790 except that:

(c) Applications for open space use assessment under this section shall be made to the county assessor not later than [August 1 in the calendar year] April 1 immediately preceding the first tax year for which such assessment is requested.

(e) When the application for open space use assessment includes a certified copy of the declaration described in paragraph (d) of this subsection, the county assessor shall not refer the application to the planning commission or to the county governing body under ORS 308.755 (1), but shall assess the land described in the application at its value for farm use under the provisions of section 20, chapter 314, Oregon Laws 1999 (Enrolled Senate Bill 248) [of this 1999 Act]. In each year in which the land is assessed under the provisions of this section, the county assessor shall also enter on the assessment roll, as a notation, the assessed value of the land were it not so assessed.

(4) Notwithstanding sections 33 to 41, chapter 314, Oregon Laws 1999 (Enrolled Senate Bill 248), [of this 1999 Act] and ORS 215.236, land that is assessed under ORS 308.345 to 308.406 and 308.376 to 308.378 shall not be subject to any additional taxes when the land is changed to open space use assessment based on wildlife habitat conservation and management as provided in ORS 215.800 to 215.808 and shall be allowed to return to assessment under ORS 308.345 to 308.406 and 308.376 to 308.378, if otherwise qualified, without payment of any additional taxes. However, the land shall be subject to additional taxes when such land becomes disqualified or declassified from special assessment under ORS 308.345 to 308.406 and 308.376 to 308.378 or open space use assessment based on wildlife habitat in conservation and management as provided in ORS 215.800 to 215.808 and does not become qualified in the next assessment year for assessment under ORS 308.345 to 308.406 and 308.376 to 308.378 or open space use under ORS 308.740 to 308.790. The additional taxes shall be determined and collected as provided in sections 33 to 41, chapter 314, Oregon Laws 1999 (Enrolled Senate Bill 248) [of this 1999 Act]. No other additional tax shall be imposed on such land at the time of disqualification or declassification.

Approved by the Governor July 22, 1999

Filed in the office of Secretary of State July 22, 1999

Effective date October 23, 1999

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