Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION
Section 150-308-1530 - Disqualification Notification Procedures
Universal Citation: OR Admin Rules 150-308-1530
Current through Register Vol. 63, No. 9, September 1, 2024
(1) Notice of Disqualification:
(a) A notation must be made on the assessment
and tax roll on or before June 30 to indicate that a disqualification of
farmland, forestland, or a homesite as listed in ORS
308A.718 has taken place. The
assessor must mail notice to the owner or person claiming special assessment
within 30 days after the date that land is disqualified.
(b) If the disqualification occurs because
the land is no longer in farm or forest use, as described under ORS
308A.113(3)
(Exclusive Farm Use), 308A.116(6) (Non-Exclusive Farm Use), 321.366 (Western
Oregon forestland), or 321.845 (Eastern Oregon forestland), the
disqualification is effective only if the notice of disqualification is mailed
on or before August 14.
(2) The notice to the person claiming special assessment must state:
(a) That the subject
property has been disqualified from special assessment;
(b) That the property will be assessed under
ORS 308.156;
(c) The amount of the additional tax
liability that will be imposed or if the land is not used for another use the
amount of the potential additional tax liability (ORS
308A.706(1));
(d) Provisions and timing for
change of type of special assessment under ORS
308A.724; and
(e) Appeal rights.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 308.399 & 308A.718
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