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b. If the dwelling is currently in such a state of disrepair that the dwelling is unsafe for occupancy or constitutes an attractive nuisance, the dwelling’s tax lot does not have a lien for delinquent ad valorem taxes; or c. A dwelling not described in subsection (E)(2)(a) or (b) of this section was assessed as a dwelling for the purposes of ad valorem taxation: i. For the previous five property tax years; or ii. From the time when the dwelling was erected upon or affixed to the land and became subject to assessment as described in ORS 307.010; The dwelling the applicant is proposing to replace is still standing on the property and was not demolished or removed. The Marion County Tax Accessor’s office provided no comments about the property. The applicant states that the dwelling is currently in a state of disrepair which is unsafe for occupants and does not have a lien for delinquent ad valorem taxes. The criterion is met. 3. The dwelling to be replaced must be removed, demolished or converted to an allowable nonresidential use: a. Within one year after the date the replacement dwelling is certified for occupancy pursuant to ORS 455.055; or b. If the dwelling to be replaced is, in the discretion of the permitting authority, in such a state of disrepair that the structure is unsafe for occupancy or constitutes an attractive nuisance, on or before a date set by the permitting authority that is not less than 90 days after the replacement permit is issued; and c. If a dwelling is removed by moving it off the subject parcel to another location, the applicant must obtain approval from the permitting authority for the new location; The applicant states that the intention is to demolish and remove the current dwelling after a replacement dwelling is approved. The criterion is met. 4. The applicant must cause to be recorded in the deed records of the county a statement that the dwelling to be replaced has been removed, demolished or converted; The applicant shall record a Replacement Residence Declaratory Statement [per MCC 17.137.020 (D)(3)]. This shall be a condition of approval. The criterion is met. 5. As a condition of approval, if the dwelling to be replaced is located on a portion of the lot or parcel that is not zoned for exclusive farm use, the applicant shall execute and cause to be recorded in the deed records of the county in which the property is located a deed restriction prohibiting the siting of another dwelling on that portion of the lot or parcel. The restriction imposed is irrevocable unless the county planning director, or the director’s designee, places a statement of release in the deed records of the county to the effect that the provisions of 2013 Oregon Laws, Chapter 462, Section 2 and either ORS 215.213 or 215.283 regarding replacement dwellings have changed to allow the lawful siting of another dwelling; The applicant’s property is completely in the SA zone and plans to establish a replacement dwelling in a new location outside the 100-year floodplain. The criterion is met. 6. A replacement dwelling must comply with applicable building codes, plumbing codes, sanitation codes and other requirements relating to health and safety or to siting at the time of construction. However, the standards may not be applied in a manner that prohibits the siting of the replacement dwelling; The applicant acknowledges that the replacement dwelling shall conform to contemporary building, plumbing, and sanitation codes and other requirements relating to health and safety or to siting at the time of construction. The criterion is met. 7. The replacement dwelling must be sited on the same lot or parcel consistent with the following: