Or. Rev. Stat. » Oregon Revised Statutes
Oregon Revised Statutes

Or. Rev. Stat. § 308A.718 (2026)

Assessor to send notice upon disqualification or forestland change in use; deadline; appeal; change in special assessment explanation; remediation plan notification

✓ current as of May 2026
Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

      308A.718 Assessor to send notice upon disqualification or forestland change in use; deadline; appeal; change in special assessment explanation; remediation plan notification. (1) The county assessor shall send notice as provided in this section if land is disqualified under any of the following special assessment programs:

      (a) Farm use special assessment under ORS 308A.050 to 308A.128.

      (b) Farm or forest homesite special assessment under ORS 308A.250 to 308A.259.

      (c) Western Oregon designated forestland special assessment under ORS 321.257 to 321.390.

      (d) Eastern Oregon designated forestland special assessment under ORS 321.805 to 321.855.

      (e) Small tract forestland special assessment under ORS 321.700 to 321.754.

      (f) Wildlife habitat special assessment under ORS 308A.403 to 308A.430.

      (g) Conservation easement special assessment under ORS 308A.450 to 308A.465.

      (2) Notwithstanding that a change in use described in this section is not a disqualification, the assessor shall send notice as provided in this section when the highest and best use of land changes from forestland to a different highest and best use.

      (3) Within 30 days after the date that land is disqualified from special assessment, the assessor shall notify the taxpayer in writing of the disqualification and shall state the reason for the disqualification.

      (4) Following receipt of the notification, the taxpayer may appeal the assessor’s determination to the Oregon Tax Court within the time and in the manner provided in ORS 305.404 to 305.560.

      (5)(a) When any land has been granted special assessment under any of the special assessment laws listed in subsection (1) of this section and the land is disqualified from such special assessment, the county assessor shall furnish the owner with a written explanation summarizing:

      (A) ORS 308A.706 (1)(d) (relating to change in special assessment);

      (B) ORS 308A.727 (relating to change in use to open space use special assessment for certain golf courses);

      (C) The administrative act necessary under ORS 308A.724 to change the property to another classification described in this paragraph; and

      (D) The imposition of any penalties that would result from the disqualification if no requalification or reclassification is made under one of the other special assessment laws listed in this paragraph.

      (b) The written explanation required by this subsection shall be given in conjunction either with the notice of disqualification required under this section or with an order or notice of disqualification otherwise provided by law.

      (c)(A) If no notice of disqualification is required to be made by this section or other provision of law, the written explanation required by this subsection shall be made by the county assessor.

      (B) A written explanation made under this paragraph shall be made by the assessor within 30 days of the effective date of the disqualification.

      (6) Subsections (1) to (5) of this section do not apply if the reason for the disqualification is:

      (a) The result of a request for disqualification by the property owner; or

      (b) Because the property is being acquired by a government or tax-exempt entity.

      (7) Within 30 days after the date the notification required under subsection (3) of this section is mailed, a taxpayer intending to implement a remediation plan as defined in ORS 308A.053 on the disqualified land that is the subject of the notification must notify the assessor in writing of the taxpayer’s intention to seek certification for the remediation plan. [1999 c.314 §39; 2003 c.454 §38; 2003 c.539 §18; 2003 c.621 §89; 2007 c.809 §12; 2009 c.776 §7]

 

      308A.721 [1999 c.314 §40; repealed by 2003 c.454 §81 and 2003 c.621 §49]

 

(Change of Special Assessment)

Notes of Decisions
Cited in 29 cases (7 in the last 5 years), 2004–2026 · leading case: Smith v. Dep't of Revenue, 17 Or. Tax 357 (Or. T.C. 2004).
Sort: Relevance Newest Treatment
Smith v. Dep't of Revenue, 17 Or. Tax 357 (Or. T.C. 2004). · cites it 10× “Once a disqualification decision has been reached, the specific statute on disqualification procedures, ORS 308A.718, requires the notification of disqualification to “state the reason for disqualification.”
Clifford Parsons, Tr. v. Dept. of Rev., 21 Or. Tax 331 (Or. T.C. 2013). · cites it 5× “ORS 308A.718 Taxpayer invokes the provisions of ORS 308A.”
River Vale Ltd. P'ship v. Dept. of Rev., 24 Or. Tax 468 (Or. T.C. 2021). · cites it 2× “On February 27, 2018, the assessor’s office sent taxpayer a letter stating in part: “In compliance with ORS 308A.718 and 308A.724, this is official notification that the special assessment of 36.”
Cullison v. Dep't of Revenue, 17 Or. Tax 315 (Or. T.C. 2004). “ORS 308A.718(4). The jurisdiction of a BOPTA is limited to valuation matters and does not extend to special assessment disqualification.”
Kaur v. Clackamas Cnty. Assessor (Or. T.C. 2017). · cites it 11× “ORS 308A.718. The notice must include a statement of “the reason for disqualification,” the opportunity to seek special assessment under a different program, and the “imposition of any penalties” that would result from the disqualification.”
Crew v. Clackamas Cnty. Assessor (Or. T.C. 2013). · cites it 15× “On March 7, 2013, the court sent a letter to the parties requesting written statements on whether Defendant’s June 27, 2012, disqualification letter meets the requirements of ORS 308A.718 and OAR 150-308A.718. Plaintiff Jon W.”
PeaceHealth v. Lane Cnty. Assessor & Dept. of Rev. (Or. T.C. 2017). · cites it 5× “Plaintiff asserts that it brought its Complaint under ORS 308A.718(4), which authorizes taxpayers to appeal “the assessor’s determination” after receiving a notice of disqualification from special assessment.”
Phillips v. Deschutes Cnty. Assessor (Or. T.C. 2018). · cites it 3× “” ORS 308A.718(3). In addition, unless the disqualification is due to a taxpayer’s request, the notice must include “a written explanation summarizing: (A) ORS 308A.”
Hilvas Trust & Net Charge Corp. v. Marion Cnty. Assessor (Or. T.C. 2022). · cites it 3× “If the assessor does not comply with ORS 308A.718, then the disqualification may be invalid.”
Kjornes v. Columbia Cnty. Assessor (Or. T.C. 2023). · cites it 3× “ORS 308A.718 requires county assessors to send notices, if land is disqualified from certain special assessment programs, within 30 days of the disqualification.”
Earth Sci. Prods. Corp. v. Clackamas Cnty. Assessor (Or. T.C. 2016). · cites it 2× “The statutory authority for Defendant’s notice is found in ORS 308A.718 (1)(a) (2011), which requires the county assessor to send notice if land is disqualified from farm use special assessment.”
Murray v. Wasco Cnty. Assessor (Or. T.C. 2018). · cites it 2× “ORS 308A.718(3) requires a county to notify taxpayers of a disqualification of their property from farm use special assessment.”
Show all 29 citing cases →
— Or. Rev. Stat. § 308A.718(1) — 4 cases
Kaur v. Clackamas Cnty. Assessor (Or. T.C. 2017). “ORS 308A.718. The notice must include a statement of “the reason for disqualification,” the opportunity to seek special assessment under a different program, and the “imposition of any penalties” that would result from the disqualification.”
Hilvas Trust & Net Charge Corp. v. Marion Cnty. Assessor (Or. T.C. 2022). “If the assessor does not comply with ORS 308A.718, then the disqualification may be invalid.”
Lindquist Holdings LLC v. Yamhill Cnty. Assessor (Or. T.C. 2022).
Kjornes v. Columbia Cnty. Assessor (Or. T.C. 2023). “ORS 308A.718 requires county assessors to send notices, if land is disqualified from certain special assessment programs, within 30 days of the disqualification.”
— Or. Rev. Stat. § 308A.718(1)(a) — 3 cases
Aland v. Lincoln Cnty. Assessor (Or. T.C. 2013).
Exit 282A Dev. Co. LLC v. Clackamas Cnty. Assessor (Or. T.C. 2013).
Kelley v. Yamhill Cnty. Assessor (Or. T.C. 2015).
— Or. Rev. Stat. § 308A.718(1)(c) — 3 cases
Hilvas Trust & Net Charge Corp. v. Marion Cnty. Assessor (Or. T.C. 2022). “If the assessor does not comply with ORS 308A.718, then the disqualification may be invalid.”
Howard & Pat Winters Trust v. Multnomah Cnty. Assessor (Or. T.C. 2025).
Crew v. Clackamas Cnty. Assessor (Or. T.C. 2013). “On March 7, 2013, the court sent a letter to the parties requesting written statements on whether Defendant’s June 27, 2012, disqualification letter meets the requirements of ORS 308A.718 and OAR 150-308A.718. Plaintiff Jon W.”
— Or. Rev. Stat. § 308A.718(3) — 7 cases
Smith v. Dep't of Revenue, 17 Or. Tax 357 (Or. T.C. 2004). “Once a disqualification decision has been reached, the specific statute on disqualification procedures, ORS 308A.718, requires the notification of disqualification to “state the reason for disqualification.”
Phillips v. Deschutes Cnty. Assessor (Or. T.C. 2018). “” ORS 308A.718(3). In addition, unless the disqualification is due to a taxpayer’s request, the notice must include “a written explanation summarizing: (A) ORS 308A.”
Crew v. Clackamas Cnty. Assessor (Or. T.C. 2013). “On March 7, 2013, the court sent a letter to the parties requesting written statements on whether Defendant’s June 27, 2012, disqualification letter meets the requirements of ORS 308A.718 and OAR 150-308A.718. Plaintiff Jon W.”
Chaussee v. Multnomah Cnty. Assessor (Or. T.C. 2016).
Kaur v. Clackamas Cnty. Assessor (Or. T.C. 2017). “ORS 308A.718. The notice must include a statement of “the reason for disqualification,” the opportunity to seek special assessment under a different program, and the “imposition of any penalties” that would result from the disqualification.”
— Or. Rev. Stat. § 308A.718(4) — 13 cases
Cullison v. Dep't of Revenue, 17 Or. Tax 315 (Or. T.C. 2004). “ORS 308A.718(4). The jurisdiction of a BOPTA is limited to valuation matters and does not extend to special assessment disqualification.”
PeaceHealth v. Lane Cnty. Assessor & Dept. of Rev. (Or. T.C. 2017). “Plaintiff asserts that it brought its Complaint under ORS 308A.718(4), which authorizes taxpayers to appeal “the assessor’s determination” after receiving a notice of disqualification from special assessment.”
Koellmann v. Marion Cnty. Assessor (Or. T.C. 2026).
Covey v. Dept. of Rev. (Or. T.C. 2015).
Earth Sci. Prods. Corp. v. Clackamas Cnty. Assessor (Or. T.C. 2016). “The statutory authority for Defendant’s notice is found in ORS 308A.718 (1)(a) (2011), which requires the county assessor to send notice if land is disqualified from farm use special assessment.”
— Or. Rev. Stat. § 308A.718(4)(2009) — 1 case
Lyman v. Clackamas Cnty. Assessor (Or. T.C. 2012).
— Or. Rev. Stat. § 308A.718(5) — 1 case
Smith v. Dep't of Revenue, 17 Or. Tax 357 (Or. T.C. 2004). “Once a disqualification decision has been reached, the specific statute on disqualification procedures, ORS 308A.718, requires the notification of disqualification to “state the reason for disqualification.”
— Or. Rev. Stat. § 308A.718(5)(a) — 3 cases
Smith v. Dep't of Revenue, 17 Or. Tax 357 (Or. T.C. 2004). “Once a disqualification decision has been reached, the specific statute on disqualification procedures, ORS 308A.718, requires the notification of disqualification to “state the reason for disqualification.”
Crew v. Clackamas Cnty. Assessor (Or. T.C. 2013). “On March 7, 2013, the court sent a letter to the parties requesting written statements on whether Defendant’s June 27, 2012, disqualification letter meets the requirements of ORS 308A.718 and OAR 150-308A.718. Plaintiff Jon W.”
Phillips v. Deschutes Cnty. Assessor (Or. T.C. 2018). “” ORS 308A.718(3). In addition, unless the disqualification is due to a taxpayer’s request, the notice must include “a written explanation summarizing: (A) ORS 308A.”
— Or. Rev. Stat. § 308A.718(5)(a)(C) — 1 case
Crew v. Clackamas Cnty. Assessor (Or. T.C. 2013). “On March 7, 2013, the court sent a letter to the parties requesting written statements on whether Defendant’s June 27, 2012, disqualification letter meets the requirements of ORS 308A.718 and OAR 150-308A.718. Plaintiff Jon W.”
— Or. Rev. Stat. § 308A.718(5)(a)(D) — 1 case
Crew v. Clackamas Cnty. Assessor (Or. T.C. 2013). “On March 7, 2013, the court sent a letter to the parties requesting written statements on whether Defendant’s June 27, 2012, disqualification letter meets the requirements of ORS 308A.718 and OAR 150-308A.718. Plaintiff Jon W.”
— Or. Rev. Stat. § 308A.718(5)(c) — 1 case
Smith v. Dep't of Revenue, 17 Or. Tax 357 (Or. T.C. 2004). “Once a disqualification decision has been reached, the specific statute on disqualification procedures, ORS 308A.718, requires the notification of disqualification to “state the reason for disqualification.”
— Or. Rev. Stat. § 308A.718(6) — 2 cases
Smith v. Dep't of Revenue, 17 Or. Tax 357 (Or. T.C. 2004). “Once a disqualification decision has been reached, the specific statute on disqualification procedures, ORS 308A.718, requires the notification of disqualification to “state the reason for disqualification.”
Kaur v. Clackamas Cnty. Assessor (Or. T.C. 2017). “ORS 308A.718. The notice must include a statement of “the reason for disqualification,” the opportunity to seek special assessment under a different program, and the “imposition of any penalties” that would result from the disqualification.”
— Or. Rev. Stat. § 308A.718(6)(a) — 1 case
Kaur v. Clackamas Cnty. Assessor (Or. T.C. 2017). “ORS 308A.718. The notice must include a statement of “the reason for disqualification,” the opportunity to seek special assessment under a different program, and the “imposition of any penalties” that would result from the disqualification.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.