Oregon Revised Statutes

Or. Rev. Stat. § 308A.300 (2026)

Definitions for ORS 308A.300 to 308A.330

✓ current as of May 2026
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      308A.300 Definitions for ORS 308A.300 to 308A.330. As used in ORS 308A.300 to 308A.330, unless a different meaning is required by the context:

      (1) “Open space land” means:

      (a) Any land area so designated by an official comprehensive land use plan adopted by any city or county; or

      (b) Any land area, the preservation of which in its present use would:

      (A) Conserve and enhance natural or scenic resources;

      (B) Protect air or streams or water supply;

      (C) Promote conservation of soils, wetlands, beaches or tidal marshes;

      (D) Conserve landscaped areas, such as public or private golf courses, which reduce air pollution and enhance the value of abutting or neighboring property;

      (E) Enhance the value to the public of abutting or neighboring parks, forests, wildlife preserves, nature reservations or sanctuaries or other open space;

      (F) Enhance recreation opportunities;

      (G) Preserve historic sites;

      (H) Promote orderly urban or suburban development; or

      (I) Retain in their natural state tracts of land, on such conditions as may be reasonably required by the legislative body granting the open space classification.

      (2) “Current” or “currently” means as of next January 1, on which the property is to be listed and valued by the county assessor under ORS chapter 308.

      (3) “Owner” means the party or parties having the fee interest in land, except that where land is subject to a real estate sales contract, “owner” shall mean the contract vendee. [Formerly 308.740]

Notes of Decisions
Cited in 4 cases (3 in the last 5 years), 2019–2021 · leading case: River Vale Ltd. P'ship v. Dept. of Rev., 24 Or. Tax 468 (Or. T.C. 2021).
River Vale Ltd. P'ship v. Dept. of Rev., 24 Or. Tax 468 (Or. T.C. 2021). · cites it 3× “ION In this property tax case, Defendant Department of Revenue (the department) has moved for summary judg- ment, asking the court to uphold the assessment by the Deschutes County Assessor (the assessor) of additional tax Cite as 24 OTR 468 (2021) 469 and interest (the…”
River Vale Lmited P'ship v. Deschutes Cnty. Assessor (Or. T.C. 2019). ““The open space value of land classified as such under ORS 308A.300 to 308A.330 shall be the land’s real market value under ORS 308.”
Swanek v. Lane Cnty. Assessor (Or. T.C. 2021). “See ORS 308A.300 to 308A.330 (open space); ORS 308A.”
MW 2000 Wilson, LLC v. Multnomah Cnty. Assessor (Or. T.C. 2021). “855); open space (ORS 308A.300 to 308A.330); wildlife habitat (ORS 308A.”
— Or. Rev. Stat. § 308A.300(1) — 1 case
River Vale Ltd. P'ship v. Dept. of Rev., 24 Or. Tax 468 (Or. T.C. 2021). “ION In this property tax case, Defendant Department of Revenue (the department) has moved for summary judg- ment, asking the court to uphold the assessment by the Deschutes County Assessor (the assessor) of additional tax Cite as 24 OTR 468 (2021) 469 and interest (the…”
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