Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION
Section 150-308-1090 - Calculation of MSAV When SAV Soil Classification is Changed
Universal Citation: OR Admin Rules 150-308-1090
Current through Register Vol. 63, No. 9, September 1, 2024
(1) Definitions:
(a) "MSAV" means maximum assessed value for
property subject to special assessment (maximum specially assessed value).
(b) "SAV" means specially assessed
value.
(c) "MSAV tables" are the
tables that provide a maximum assessed value per acre equal to 103% of the
maximum assessed value per acre from the previous assessment year. The county
assessor is required to develop these tables for each assessment year under ORS
308A.107(3)(b).
(2) When an SAV soil classification as provided by the assessor in each county is changed, the MSAV must use corresponding soil classification values from the MSAV Table if:
(a) There is a physical change such as, but
not limited to:
(A) Irrigation is added.
(B) Irrigation is removed.
(C) Soil movement caused by
slides, erosion, flooding, wind, etc.
(D) Soil is depleted indefinitely due to
extended over use of crop.
(E)
Soil is enhanced due to extensive additives to the soil.
(F) Trees are removed so that cultivation can
take place and previous classification was based in part on the inability to
cultivate.
(G) Rocks and other
debris are removed to enhance cultivation.
(H) Site improvements are added including but
not limited to drainage system, fill, contouring, leveling, and diking.
(b) There are specific
non-physical changes such as:
(A)
Comprehensive soil reclassification due to a new published government agency
soil survey.
(B) Land class
acreage adjustments to implement a GIS mapping system.
(C) The assessor reasonably determines that a
property's land is no longer in the same land class that it was in during the
prior assessment year. The assessor's determination that the land is no longer
in the same land class cannot be arbitrary, but must be based on preexisting
criteria for the respective land classes. The preexisting criteria for the
respective land classes must be clear, objective, consistently applied and
uniform within the county. Land classification changes must be the result of
the reasonable application of the preexisting criteria to the actual condition
of the land.
(3) The assessor must calculate the corresponding MSAV for new SAV soil classes using the following procedure:
(a) Divide the average MSAV for all soil
types by the average SAV for all soil types to derive a changed property ratio.
(b) Multiply the SAV value of the
new soil type by the changed property ratio to obtain the MSAV for the new soil
class.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 308.370 & 308A.107
Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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