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Oregon Revised Statutes

Or. Rev. Stat. § 308A.700 (2026)

Definitions for ORS 308A.700 to 308A.733

✓ current as of May 2026
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      308A.700 Definitions for ORS 308A.700 to 308A.733. As used in ORS 308A.700 to 308A.733:

      (1) “Disqualification” includes the removal of forestland designation under ORS 321.359, 321.712, 321.716 or 321.842.

      (2) “Urban growth boundary” means an urban growth boundary contained in a city or county comprehensive plan that has been acknowledged by the Land Conservation and Development Commission pursuant to ORS 197.251 or an urban growth boundary that has been adopted by a metropolitan service district under ORS 268.390 (3). [1999 c.314 §33; 2003 c.454 §§19,21; 2003 c.621 §84]

Notes of Decisions
Cited in 6 cases (1 in the last 5 years), 2011–2021 · leading case: River Vale Ltd. P'ship v. Dept. of Rev., 24 Or. Tax 468 (Or. T.C. 2021).
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River Vale Ltd. P'ship v. Dept. of Rev., 24 Or. Tax 468 (Or. T.C. 2021). “See Or Laws 1999, ch 314; ORS 308A.700 - 308A.733 (providing procedures for determining and assessing addi- tional taxes for certain farmland, forestland, wildlife habi- tat and conservation easement properties).”
Aland v. Lincoln Cnty. Assessor (Or. T.C. 2013). · cites it 2× “17 as required by ORS 308A.700 to ORS 308A.733 was imposed.”
Kaur v. Clackamas Cnty. Assessor (Or. T.C. 2017). “ORS 308A.700(1). Broadly speaking, the owner of designated forestland will pay annual property taxes at reduced rate.”
Pearce v. Josephine Cnty. Assessor (Or. T.C. 2018). “ORS 308A.700(1). Generally, the owner of designated forestland will pay annual property taxes at reduced rate.”
Port of Morrow v. Morrow Cnty. Assessor, Tc-Md 091456d (or.tax 2-28-2011) (Or. T.C. 2011). “116(7) directs that "additional taxes shall be determined as provided in ORS 308A.700 to 308A.733." ORS 308A.703(2) provides that "an additional tax shall be added to the tax extended against the land on the next assessment and tax roll, to be collected and distributed in the…”
Crew v. Clackamas Cnty. Assessor (Or. T.C. 2013). “716(4) states that, “[u]pon disqualification of land under subsection (1) of this section, additional taxes shall be determined as provided in ORS 308A.700 to 308A.733.” When property is disqualified from small tract forestland special assessment or Western Oregon designated…”
— Or. Rev. Stat. § 308A.700(1) — 2 cases
Kaur v. Clackamas Cnty. Assessor (Or. T.C. 2017). “ORS 308A.700(1). Broadly speaking, the owner of designated forestland will pay annual property taxes at reduced rate.”
Pearce v. Josephine Cnty. Assessor (Or. T.C. 2018). “ORS 308A.700(1). Generally, the owner of designated forestland will pay annual property taxes at reduced rate.”
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