ORS § 308A.430

Current through 2024 Regular Session legislation effective June 6, 2024
Section 308A.430 - Disqualification from special assessment; additional taxes
(1) Land subject to a wildlife habitat conservation and management plan may be inspected periodically by the State Department of Fish and Wildlife, or a delegatee agency designated under a rule adopted pursuant to ORS 308A.412 (4), to ensure that the land is managed in accordance with the plan.
(2) When for any reason land, or any portion of the land, that is subject to an approved wildlife habitat conservation and management plan ceases to be used in a manner consistent with the plan, the owner of the land at the time of the change in use shall notify the county assessor of the change prior to the next following January 1 assessment date.
(3) The county assessor shall disqualify the land from wildlife habitat special assessment upon:
(a) Discovery, or notice from the department, that the wildlife habitat conservation and management plan is not being implemented substantially as approved;
(b) Notice of request by the landowner for withdrawal of the land from wildlife habitat special assessment;
(c) Sale or transfer to an ownership making the land exempt from ad valorem property taxation;
(d) The land qualifying for another special assessment listed in ORS 308A.703 (1); or
(e) The act of recording a subdivision plat under ORS chapter 92.
(4) If, pursuant to subsection (3)(e) of this section, the county assessor disqualifies land for wildlife habitat special assessment, the land may requalify for wildlife habitat special assessment upon:
(a) Payment of all additional tax and interest that remains due and owing as a result of the disqualification;
(b) Compliance with ORS 308A.403 to 308A.430; and
(c) Submission of an application for wildlife habitat special assessment under ORS 308A.424 and approval of the application by the county assessor.
(5) Upon disqualification, additional taxes shall be determined as provided in ORS 308A.700 to 308A.733.

ORS 308A.430

Amended by 2023 Ch. 409, § 5, eff. 9/24/2023.
2003 c. 539, § 10