Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 308A.709

Circumstances when additional taxes are not imposed

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      308A.709 Circumstances when additional taxes are not imposed. Notwithstanding that land may have been disqualified from special assessment, no additional taxes may be imposed under ORS 308A.703 if:

      (1) As of the date the disqualification is taken into account on the assessment and tax roll, the land is any of the following:

      (a) Acquired by a governmental agency as a result of the lawful exercise of the power of eminent domain or the threat or imminence thereof.

      (b) Acquired by purchase, agreement or donation under ORS 390.121 (relating to State Parks and Recreation Commission acquisitions).

      (c) Acquired by a city, county, metropolitan service district created under ORS chapter 268 or park and recreation district organized under ORS chapter 266 for public recreational purposes or for the preservation of scenic or historic places.

      (d) Acquired for wildlife management purposes under ORS 496.146.

      (e) Land that ceases to be located within the boundaries of an exclusive farm use zone as the result of a change in the boundaries of the zone or removal of the zone following an action by the governing body of the county or city that:

      (A) Was not requested or initiated by the owner of the land; or

      (B) Was requested by:

      (i) The State Parks and Recreation Department for public park purposes under ORS 390.121; or

      (ii) The State Fish and Wildlife Commission for wildlife management purposes under ORS 496.146.

      (f) Forestland acquired by a federal, state or local governmental agency. In the case of an acquisition described in this paragraph, a lien for additional taxes and interest may not attach on the day preceding the day of transfer of the forestland to the governmental agency.

      (2)(a) At the time of disqualification, the land is public property that was leased or rented to a taxable owner as described in ORS 307.110 and the reason for the disqualification is the termination of the lease under which the land was assessed.

      (b) As used in this subsection, “the time of disqualification” means the date on which the lease was terminated. [1999 c.314 §36; 1999 c.800 §1a; 2003 c.454 §34; 2003 c.621 §87; 2017 c.275 §1]

Notes of Decisions
Cited in 5 cases, 2011–2018 · leading case: Boardman Acquisition, LLC v. Department of Revenue
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Boardman Acquisition, LLC v. Department of Revenue (2017) or · cites it 16× “*444 ORS 308A.709, which lists the situations in which the additional tax is eliminated, provides: “Notwithstanding that land may have been disqualified from special assessment, no additional taxes may be imposed under ORS 308A.”
Boardman Acquisition LLC v. Dept. of Rev. (2015) ortc · cites it 8× “Several of the other specific situations described in ORS 308A.709 present a constructional challenge.”
Port of Morrow v. Morrow County Assessor, Tc-Md 091456d (or.tax 2-28-2011) (2011) ortc · cites it 28× “" ORS 308A.709 contains a list of specific situations in which the additional property taxes that otherwise could be added under ORS 308A.”
Boardman Acquisition LLC v. Morrow County Assessor (2013) ortc · cites it 3× “” ORS 308A.709. FINAL DECISION TC-MD 130442C 7 Plaintiff next argues that the determination of when disqualification occurs is governed by ORS 308A.”
Benton Habitat For Humanity v. Benton County Assessor (2018) ortc “ORS 308A.709. Neither party argues the exceptions are relevant in this case.”
— Or. Rev. Stat. § 308A.709(1) — 1 case
Boardman Acquisition LLC v. Dept. of Rev. (2015) ortc “Several of the other specific situations described in ORS 308A.709 present a constructional challenge.”
— Or. Rev. Stat. § 308A.709(5) — 4 cases
Boardman Acquisition, LLC v. Department of Revenue (2017) or “*444 ORS 308A.709, which lists the situations in which the additional tax is eliminated, provides: “Notwithstanding that land may have been disqualified from special assessment, no additional taxes may be imposed under ORS 308A.”
Boardman Acquisition LLC v. Dept. of Rev. (2015) ortc “Several of the other specific situations described in ORS 308A.709 present a constructional challenge.”
Port of Morrow v. Morrow County Assessor, Tc-Md 091456d (or.tax 2-28-2011) (2011) ortc “" ORS 308A.709 contains a list of specific situations in which the additional property taxes that otherwise could be added under ORS 308A.”
Boardman Acquisition LLC v. Morrow County Assessor (2013) ortc “” ORS 308A.709. FINAL DECISION TC-MD 130442C 7 Plaintiff next argues that the determination of when disqualification occurs is governed by ORS 308A.”
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