Oregon Revised Statutes
Or. Rev. Stat. § 308A.327 (2026)
Reports on land use from owners; effect of failure to make report upon demand
✓ current as of May 2026
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308A.327 Reports on land use from owners; effect of failure to make report upon demand. The assessor shall at all times be authorized to demand in writing, by first class mail, and to receive reports from owners of land classified under ORS 308A.300 to 308A.330 as to the use of the land. If the owner fails to comply within 90 days after receipt of the demand, the assessor may immediately withdraw the land from classification. Upon withdrawal of the land from classification, the assessor shall give written notice to the granting authority of the withdrawal and apply the penalties provided in ORS 308A.318 and 308A.321. [Formerly 308.785; 2011 c.204 §6]
Notes of Decisions
Cited in 1
case, 2020–2020 · leading case: Ecobank, LLC v. Lane Cnty. Assessor (Or. T.C. 2020).
Ecobank, LLC v. Lane Cnty. Assessor (Or. T.C. 2020). “Several other special assessment statutes allow the assessor to request written reports from taxpayers but provide more specificity with respect to the manner of the request and the deadline to respond. In the context of open space land and riparian land special assessments, the…”
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