(1) Land may be designated as riparian upon application and approval of the application under ORS § 308A.356 and 308A.359 if the land is being assessed under any of the following special assessment programs:

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(a) ORS § 308A.050 to 308A.128 (relating to farm use special assessment).

(b) ORS § 321.257 to 321.390 (relating to special assessment as designated forestland in western Oregon).

(c) ORS § 321.805 to 321.855 (relating to special assessment as designated forestland in eastern Oregon).

(d) ORS § 321.700 to 321.754 (relating to special assessment as small tract forestland).

(e) ORS § 308A.300 to 308A.330 (relating to classification as open space land).

(2) Notwithstanding the provisions of any of the special assessment laws listed in subsection (1) of this section, the additional taxes, penalties and interest that would be due as a result of a change of designation to riparian shall be abated and shall not be collected. [Formerly 308.801; 2003 c.454 100,102; 2003 c.621 § 83]

[Formerly 308.802; repealed by 2015 c.480 § 4]