Chapter 872 Oregon Laws 1999

Session Law

AN ACT

SB 1060

Relating to public beach access; creating new provisions; and amending ORS 105.688.

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

SECTION 1. Section 2 of this 1999 Act is added to and made a part of ORS 390.620 to 390.660.

SECTION 2. (1) In order to further the policy established in ORS 390.610 and to preserve the right of public access to the ocean shore, the State Parks and Recreation Department shall coordinate with affected local governments to provide increased public access to the coastal shorelands.

(2) The State Parks and Recreation Department may:

(a) Ensure that beach access sites are posted for public use;

(b) Maintain parking and trash disposal facilities at beach access sites; and

(c) Maintain beach access sites in a safe and litter-free manner.

SECTION 3. Sections 4 and 5 of this 1999 Act are added to and made a part of ORS chapter 307.

SECTION 4. (1) Upon compliance with subsection (2) of this section, the portion of real property owned by a private individual or organization that is subject to an easement for public beach access shall be exempt from taxation if:

(a) The property is designated as a beach access site for free and open use by the public and the easement contains or is accompanied by a description of the property that conforms with the requirements of ORS 93.600 and allows the county assessor to locate the boundaries of and otherwise identify the property;

(b) The easement and legal description are recorded in the records of the county recording officer and a copy of the recorded easement and the property description is filed in the office of the county assessor; and

(c) The beach access site is free and open to the public permanently and continually throughout the year and is of sufficient size to accommodate parking for at least three automobiles.

(2) On or before April 1 preceding the first tax year for which exemption under subsection (1) of this section is desired, the owner shall file a claim for exemption with the county assessor, except that if the property becomes qualified for the exemption after March 1 but before July 1, the claim shall be filed within 30 days after the property qualified for the exemption.

SECTION 5. (1) If, after an exemption under section 4 of this 1999 Act is granted, the county assessor determines that the property or a portion of the property is not managed, operated or maintained in a manner consistent with section 4 of this 1999 Act:

(a) The exemption granted under section 4 of this 1999 Act may be terminated;

(b) For the first tax year following the date of termination and each succeeding tax year, the property or portion shall be assessed and taxed as other property similarly situated is assessed and taxed; and

(c) Notwithstanding ORS 311.235, there shall be added to the general property tax roll for the tax year next following the determination, to be collected and distributed in the same manner as other real property tax, an amount equal to the amount of tax that would have been due on the property had it not been exempt under section 4 of this 1999 Act for each of the years during which the property was exempt from taxation under section 4 of this 1999 Act, not to exceed 15 tax years.

(2) The assessment and tax rolls shall show "potential additional tax liability" for each property granted exemption under section 4 of this 1999 Act.

(3) No additional taxes shall be imposed under subsection (2) of this section if the property becomes disqualified for exemption under section 4 of this 1999 Act because the property is destroyed by fire, act of God or other natural disaster.

(4) Additional taxes collected under this section shall be deemed to have been imposed in the year to which the additional taxes relate.

(5) A property that has lost eligibility for exemption under section 4 of this 1999 Act may requalify for exemption beginning with the tax year following payment of any additional taxes.

SECTION 6. Sections 4 and 5 of this 1999 Act apply to tax years beginning on or after July 1, 2000.

SECTION 7. ORS 105.688 is amended to read:

105.688. (1) Except as specifically provided in ORS 105.672 to 105.696, the immunities provided by ORS 105.682 apply to:

(a) All public and private lands, including but not limited to lands adjacent or contiguous to any bodies of water, watercourses or the ocean shore as defined by ORS 390.605;

(b) All roads, bodies of water, watercourses, rights of way, buildings, fixtures and structures on the lands described in paragraph (a) of this subsection; and

(2) The immunities provided by ORS 105.682 apply only if:

(a) The owner makes no charge for permission to use the land; [or]

(b) The owner transfers an easement to a public body to use the land; or

[(b)] (c) The owner charges no more than $20 per cord for permission to use the land for woodcutting.

Approved by the Governor July 28, 1999

Filed in the office of Secretary of State July 28, 1999

Effective date October 23, 1999

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