532664 Open Space - Laserfiche WebLink

Home Browse Search

Oregon law Relating to the Special.Assessment of Open Space Land • 308.740 Definitions for ORS 308.740 to 308.790. 308.760 Notice to assessor of approval or de- granting authority that classified the land;and addi- As used in ORS 308.740 to 308.790,unless a different nial;recording approval;assessor to record po- tional real property taxes shall be collected on such meaning is required by the context: tenant additional taxes on tax roll;appeal from land in an amount equal to the total amount of (1)'Open space land'means: denial(1)The granting authority shall immediately potential additional taxes computed under subsection notify the county assessor and the applicant of its (3)of ORS 308.760 during each year in which the land (a) Any land area so designated by an official approval or disapproval which shall in no event be was classified,together with interest at the rate of two- comprehensive land use plan adopted by any city or later than April 1 of the year following the year of thirds of one percent a month,or fraction of a month, county;or receipt of said application.An application not denied from the dates on which such additional taxes would (b)Any land area,the preservation of which in its by April 1 shall be deemed approved, and shall be have been payable had the land not been so classified, present use would: considered to be land which qualifies under ORS limited to a total amount not in excess of the dollar 308.740 to 308.790. difference in the value of the land as open space land (A) Conserve and enhance natural or scenic re- for the last year of'dassification and the real market sources; (2) When the granting authority determines that land qualifies under ORS 308.740 to 308.790,it shall value under ORS 308.205 for the year of withdrawal. (B)Protect air or streams or water supply; enter on record its order of approval and file a copy of (3) If the owner fails to give the notice required (C)Promote conservation of soils,wetlands,beaches the order with the county assessor within 10 days.The under subsection(1)of this section during the period or tidal marshes; order shall state the open space use upon which of classification, upon withdrawal under subsection approval was based.The county assessor shall,as to (2)of this section,the assessor shall add to the tax (D)Conserve landscaped areas,such as public or any such land, assess on the basis provided in ORS extended against the land previously classified, an private golf courses,which reduce air pollution and 308.765,and each year the land is classified shall also amount, if any, equal to the additional taxes that enhance the value of abutting or neighboring prop- enter on the assessment roll, as a notation, the as- would have been collected had the assessor valued erty; sessed value of such land were it not so classified. the classified land on the basis of the changed open (E)Enhance the value to the public of abutting or space use, together with interest at the rate of two- neighboring parks,forests,wildlife preserves,nature (3) Each year the assessor shall include in the thirds of one percent a month,or fraction of a month, certificate made under ORS 311.105 a notation of the reservations or sanctuaries or other open apace; amount of additional taxes which would be due if the from the dates on which such additional taxes would (F)Enhance recreation opportunities; land were not so classified. have been payable.[1971 c.483 S71 (G)Preserve historic sites; (4)The additional tax notes under subsection(3)of 308.775 Withdrawal by assessor when use this section shall be deemed assessed and imposed in changed; notice to grantingauthority; hnposi- (H)Promote orderly urban or suburban develop- tbe year to which the additional taxes relate. tio of additional taxes;Irateinterest;penalty;excep- ment;or tion in case of certain sale of land(1)When land (5)On approval of an application filed under ORS which has been classified and assessed under ORS (I) Retain in their natural state tracts of land,on 308.750, for each year of classification the assessor 308.740 to 308.790 as open space land is applied to such conditions as may be reasonably required by the shall indicate on the tax roll that the property is being some use other than as open space land, except legislative body grating the open space classification. specially assessed as open space land and is subject to through compliance with subsection(2)of ORS 308.770, (2)'Current"or'currently'means as of next July 1, potential additional taxes as provided by ORS 308.770, or except as a result of the exercise of the power of on which the property is to be listed and valued by the by adding the notation 'open space land (potential eminent domain, the owner shall within 60 days county assessor under ORS chapter 308. add')tax.)' thereof notify the county assessor of such change in (3)'Owner'means the party or parties having the (6)Any owner whose application for classification use.The assessor or assessors shall withdraw the land fee interest in land,except that where land is subject has been denied may appeal to the circuit court in the from class f theadon and immediately shall give written to a real estate sales contract,'owner"shall mean the county where the land is located,or if located in more notice of the withdrawal to the granting authority that contract vendee.[1971 c.493 521 than one county, in that county in which the major classified the land;and additional real property taxes ppapproval to the amount that would have been due under ORS of local granting authority;grounds for denial; 308.765 Determination of assessed value of 308.770 if notice had been given by the owner as of approval;withdrawal of application.(1)Within 10 open space lands.In determining the assessed value the date of withdrawal, plus a penalty equal to 20 days of filing in his office,the assessor shall refer each of open space land which has been classified as such percent of the amount so determined. application for classification to the planning commis- under ORS 308.740 to 308.790,each year the assessor sion,if any,of the governing body and to the granting shall,notwithstanding the provisions of ORS 308.205: (of If no notice is given as required by subsection authority,which shall be the county governing body, (1)of this section,the assessor,upon discovery of the if the land is in an unincorporated area,or the city (1)Assume the highest and best use of the land to change in use, shall compute the amount of taxes, be the current open space use,such as park,sanctuary penalty and interest described in subsection(1)of this legislative body, if it is in an incorporated area.An or golf course, and the assessor shall not consider section,as though notice had been given,and shall application shall be acted upon in a city or county alternative uses to which the land might be put. add thereto an additional penalty equal to 20 percent with a comprehensive plan in the same manner in which an amendment to the comprehensive plan is _ (2)Value the improvements on the land,if any,as of the total amount so computed,for failure to give processed by such city or county, and by a city or required by ORS 308.205. [1971 c.493 56; 1991 c459 such notice. county without a comprehensive plan after a public 51651 (3)The limitation described in subsection (2) of hearing and after notice of the hearing shall have been ORS 308.770 applies only to the computation of taxes given by three consecutive weekly advertisement in a 308 770 Mange in use of open space land; and interest, and not to the penalties described in notice to assessor; withdrawal from classifica- newspaper of general circulation in the city or county, tion;collection of;additional potential taxes.(1) subsections(1)and(2)of this section. the third published at least 10 days before the hearing. When land has once been classified under ORS 308.740 (4)The provisions of subsections(1)and(2)of this Each advertisement for one or more hearings shall be to 308.790, it shall remain under such classification section shall not apply in the event that the change in no smaller than three column by five inches in size.In and it shall not be applied to any other use than as use results from the sale of a least 50 percent of such determining whether an application made for classifi- open space unless withdrawn from classification as land classified under ORS 308.740 to 308.790 within cation under paragraph(b)of subsection(1)of ORS provided in subsection(2)of this section,except that two years after the death of the owner.[1971 c49318] 308.740 should be approved or disapproved,the grant- if the use as open space land changes from one open ing authority shall weigh the benefits to the general space use to another open space use,such as a change 308.785 Reports from owner to assessor;effect welfare of preserving the current use of the property of failure of owner to make report upon request. from park purposes to golf course land, the owner which is the subject of application against the poten- The assessor shall at all times be authorized to de- shall notify the assessor of such change prior to the tial loss in revenue which may result from granting the next July 1 assessment date. mand and receive reports by registered or certified application, mail from owners of land classified under ORS 308.740 (2) During any year after classification, notice of to 308.790 as to the use of the same.If the owner shall (2).'' request for withdrawal may be given by the owner to fail,after 90 days'notice in writing by certified mail to (3)The granting authority may approve the appli- . the county assessor or assessors of the county or comply with such demand,the assessor may immedi- cation with respect to only part of the land which is counties in which such land is situated.The county ately withdraw the land from classification,give writ- the subject of the application; but if any part of the assessor or assessors,as the case may be,shall with- ten notice to the granting authority of the withdrawal, application is denied,the applicant may withdraw the draw such land from such classification,and immedi- and apply the penalties provided in ORS 308.770 and entire application.[1971 c.493 541 ately shall give written notice of the withdrawal to the 308.775.[1971 c.493 1101 COUNTY FORM—310-106(Back)(Rev.6-93)