308A.312
Notice to assessor of approval or denial; recording approval; assessor to
record potential additional taxes on tax roll; appeal from denial. (1) The granting authority shall
immediately notify the county assessor and the applicant of its approval or
disapproval which shall in no event be later than April 1 of the year following
the year of receipt of said application. An application not denied by April 1
shall be deemed approved, and shall be considered to be land which qualifies
under ORS 308A.300 to 308A.330.
(2) When the
granting authority determines that land qualifies under ORS 308A.300 to
308A.330, it shall enter on record its order of approval and file a copy of the
order with the county assessor within 10 days. The order shall state the open
space use upon which approval was based. The county assessor shall, as to any
such land, assess on the basis provided in ORS 308A.315, and each year the land
is classified shall also enter on the assessment roll, as a notation, the
assessed value of such land were it not so classified.
(3) Each year the
assessor shall include in the certificate made under ORS 311.105 a notation of
the amount of additional taxes which would be due if the land were not so
classified.
(4) The
additional taxes noted under subsection (3) of this section shall be deemed
assessed and imposed in the year to which the additional taxes relate.
(5) On approval
of an application filed under ORS 308A.306, for each year of classification the
assessor shall indicate on the tax roll that the property is being specially
assessed as open space land and is subject to potential additional taxes as
provided by ORS 308A.318, by adding the notation “open space land (potential
add’l tax).”
(6) Any owner
whose application for classification has been denied may appeal to the circuit
court in the county where the land is located, or if located in more than one
county, in that county in which the major portion is located. [Formerly
308.760]
Notes of Decisions
River Vale Ltd. P'ship v. Dept. of Rev., 24 Or. Tax 468 (Or. T.C. 2021).
· cites it 4× “306 (requiring taxpayer to apply for classification during the calendar year preceding “the first assessment year for which such classification is requested” (emphasis added)); ORS 308A.312(2) (assessor to record “as if” assessed value “each year the land is classified”).”
Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018).
“23 For present special assessment programs but additional taxes have been deferred); ORS 308A.312 (requiring the assessor to add potential additional tax notation on the tax roll for “open space lands” special assessment program); ORS 308A.”
River Vale Lmited P'ship v. Deschutes Cnty. Assessor (Or. T.C. 2019).
· cites it 2× “Accordingly, the “dollar difference” limitation of ORS 308A.312 effectively means a “comparison” of the two values,—an absolute number—not a rigid subtraction of the specially assessed value by the RMV.”
— Or. Rev. Stat. § 308A.312(2) — 1 case
River Vale Ltd. P'ship v. Dept. of Rev., 24 Or. Tax 468 (Or. T.C. 2021).
“306 (requiring taxpayer to apply for classification during the calendar year preceding “the first assessment year for which such classification is requested” (emphasis added)); ORS 308A.312(2) (assessor to record “as if” assessed value “each year the land is classified”).”
— Or. Rev. Stat. § 308A.312(3) — 2 cases
River Vale Ltd. P'ship v. Dept. of Rev., 24 Or. Tax 468 (Or. T.C. 2021).
“306 (requiring taxpayer to apply for classification during the calendar year preceding “the first assessment year for which such classification is requested” (emphasis added)); ORS 308A.312(2) (assessor to record “as if” assessed value “each year the land is classified”).”
River Vale Lmited P'ship v. Deschutes Cnty. Assessor (Or. T.C. 2019).
“Accordingly, the “dollar difference” limitation of ORS 308A.312 effectively means a “comparison” of the two values,—an absolute number—not a rigid subtraction of the specially assessed value by the RMV.”
— Or. Rev. Stat. § 308A.312(5) — 1 case
River Vale Ltd. P'ship v. Dept. of Rev., 24 Or. Tax 468 (Or. T.C. 2021).
“306 (requiring taxpayer to apply for classification during the calendar year preceding “the first assessment year for which such classification is requested” (emphasis added)); ORS 308A.312(2) (assessor to record “as if” assessed value “each year the land is classified”).”
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