(1) Upon satisfying the requirements of ORS § 308A.453, the owner of land subject to a conservation easement may apply to the county assessor to receive conservation easement special assessment.

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

(2) Application shall be made to the county assessor on forms prepared by the Department of Revenue and supplied by the county assessor.

(3) Applications for conservation easement special assessment shall be made to the county assessor on or before April 1 of the first assessment year for which the assessment is desired. The application shall include:

(a) A copy of the conservation easement along with the property tax account number for the land.

(b) Contact information for the landowner and the holder or holders of the conservation easement.

(c) Representations, along with supporting documentation, that the requirements of ORS § 308A.453 have been satisfied.

(d) A statement that the applicant is aware of the potential tax liability that arises under ORS § 308A.700 to 308A.733 upon disqualification from conservation easement special assessment.

(e) An affirmation that the statements contained in the application are true.

(f) An application fee in the amount of $250.

(4) The county assessor shall approve an application that includes all documents listed in subsection (3) of this section. The assessor shall notify the landowner and the holder of the assessor’s decision to approve or wholly or partially deny an application.

(5) Whether land subject to a conservation easement qualifies for special assessment under this section shall be determined as of January 1 of the assessment year. If land so qualified becomes disqualified prior to July 1 of the same assessment year, the land shall be valued under ORS § 308.232 at its real market value as defined by law without regard to this section and shall be assessed at its assessed value under ORS § 308.156 or as otherwise provided by law. If the land becomes disqualified on or after July 1, the land shall continue to qualify for special assessment as provided in this section for the current tax year.

(6) Application fees collected under this section shall be deposited in the county general fund to the credit of the county assessor. [2007 c.809 § 4]