308A.724
Application for change of special assessment following disqualification; time
for meeting farm use income requirements; application due dates; limitation on
special assessments for disqualified wildlife habitat and conservation easement
land. (1)(a) In
order for additional taxes imposed under ORS 308A.703 to be deferred under ORS
308A.706 (1)(d) (relating to change in special assessment), the owner must file
an application or claim for classification under another special assessment
law.
(b) If the
disqualification is effective prior to July 1 in any year, the owner shall file
the required claim or application on or before August 1 of that year.
(c) If the
disqualification is effective on or after July 1 in any year, the county taxing
authorities shall continue the classification on the current assessment and tax
rolls, and the owner shall file the required claim or application in the next
calendar year in accordance with the laws governing the particular special
assessment program.
(2) If an owner
of land disqualified under one of the special assessment laws listed in ORS
308A.706 (1)(d) seeks to qualify for farm use special assessment of
nonexclusive farm use zone farmland under ORS 308A.068, the owner shall have
five years, beginning with the first year in which application is made under
this section, to qualify for the two-year farm use requirement of ORS 308A.068
and the income requirement under ORS 308A.071.
(3)
Notwithstanding subsection (1) of this section, an owner may make application
under this section at any time within 30 days of the date notice of
disqualification is sent by the assessor under ORS 308A.718.
(4)
Notwithstanding subsections (1) to (3) of this section:
(a) An owner of
land disqualified from wildlife habitat special assessment under ORS 308A.430
that was previously subject to ORS 215.236 (5), except for conservation
easement special assessment, may not apply for another special assessment under
this section without first satisfying the requirements of ORS 215.236 (5); and
(b) An owner of
land disqualified from conservation easement special assessment under ORS
308A.465, except for wildlife habitat special assessment, may not apply for
another special assessment under this section without first satisfying the
requirements of ORS 215.236 (5). [1999 c.314 §41; 2003 c.454 §40; 2003 c.539 §20;
2003 c.621 §90; 2007 c.809 §14]
Notes of Decisions
Cited in
7
cases (
1 in the last 5 years), 2004–2022 · leading case:
Smith v. Dep't of Revenue, 17 Or. Tax 357 (Or. T.C. 2004).
Smith v. Dep't of Revenue, 17 Or. Tax 357 (Or. T.C. 2004).
· cites it 2× “718(5)(c); ORS 308A.724; OAR 150-308A.718(2)(d). In this case the record reveals that the county at one time in early 2001 may have had concerns about the income history of this property and sent a notice of this concern to taxpayer.”
Lee v. Multnomah Cnty. Assessor, No. TC-MD 111007N (Or. T.C. Aug. 31, 2012).
· cites it 11× “706(1)(d), an application may be submitted for another special assessment program under ORS 308A.724, within 30 days after the date on the notice of disqualification or by August 1 of the year in which the notice is mailed whichever date is later.”
Hodel v. Multnomah Cnty. Assessor, No. TC-MD 110996D (Or. T.C. July 18, 2012).
· cites it 6× “077 in contrast to ORS 308A.724, the subject property is required to be “used” and having “been used for the preceding two years, exclusively for farm use.”
Lay v. Clackamas Cnty. Assessor, No. TC-MD 101078C (Or. T.C. Feb. 9, 2011).
· cites it 5× “Plaintiffs seek a waiver or extension of the deadline provided in ORS 308A.724 1 for deferral of the taxes imposed as a result of the disqualification.”
Crew v. Clackamas Cnty. Assessor, No. TC-MD 120815N (Or. T.C. Apr. 5, 2013).
· cites it 5× “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 5 In order to qualify as “forestland” for…”
Phillips v. Deschutes Cnty. Assessor, No. TC-MD 160344R (Or. T.C. Jan. 23, 2018).
· cites it 2× “706(1)(d) and ORS 308A.724; the dollar amount of potential additional taxes due to the disqualification; and appeal rights to the Oregon Tax Court.”
Lindquist Holdings LLC v. Yamhill Cnty. Assessor, No. TC-MD 210226G (Or. T.C. May 9, 2022).
“706(1)); (d) Provisions and timing for change of type of special assessment under ORS 308A.724; and (e) Appeal rights.” ORDER DISMISSING COMPLAINT TC-MD 210226G 4 of 8 enabling the property owner to determine whether to appeal.”
Or. Rev. Stat. § 308A.724(1)(b): 1 case
Lay v. Clackamas Cnty. Assessor, No. TC-MD 101078C (Or. T.C. Feb. 9, 2011).
“Plaintiffs seek a waiver or extension of the deadline provided in ORS 308A.724 1 for deferral of the taxes imposed as a result of the disqualification.”
Or. Rev. Stat. § 308A.724(2): 2 cases
Lee v. Multnomah Cnty. Assessor, No. TC-MD 111007N (Or. T.C. Aug. 31, 2012).
“706(1)(d), an application may be submitted for another special assessment program under ORS 308A.724, within 30 days after the date on the notice of disqualification or by August 1 of the year in which the notice is mailed whichever date is later.”
Hodel v. Multnomah Cnty. Assessor, No. TC-MD 110996D (Or. T.C. July 18, 2012).
“077 in contrast to ORS 308A.724, the subject property is required to be “used” and having “been used for the preceding two years, exclusively for farm use.”
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.