Bill Text: OR SB443 | 2013 | Regular Session | Introduced
Bill Title: Relating to farm use special assessment; prescribing an effective date.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2013-07-08 - In committee upon adjournment. [SB443 Detail]
Download: Oregon-2013-SB443-Introduced.html
77th OREGON LEGISLATIVE ASSEMBLY--2013 Regular Session
NOTE: Matter within { + braces and plus signs + } in an
amended section is new. Matter within { - braces and minus
signs - } is existing law to be omitted. New sections are within
{ + braces and plus signs + } .
LC 1129
Senate Bill 443
Sponsored by Senator GEORGE (Presession filed.)
SUMMARY
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.
Provides that all land within exclusive farm use zone qualifies
for farm use special assessment.
Takes effect on 91st day following adjournment sine die.
A BILL FOR AN ACT
Relating to farm use special assessment; creating new provisions;
amending ORS 308A.062, 308A.091, 308A.113 and 308A.703; and
prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 308A.062 is amended to read:
308A.062. (1) { - Any land that is - } { + Land + } within
an exclusive farm use zone { - and that is used exclusively for
farm use shall qualify - } { + qualifies + } for farm use
special assessment under ORS 308A.050 to 308A.128 { - , - }
unless disqualified under other provisions of law.
(2) { + (a) + } { - Whether - } { + Qualification of + }
farmland { - qualifies - } for special assessment under this
section { - shall be - } { + is + } determined as of January
1 of the assessment year.
{ + (b) + } { - However, - } { + Notwithstanding
paragraph (a) of this subsection, + } if land { - so - }
qualified { + under subsection (1) of this section + } becomes
disqualified { - prior to - } { + before + } July 1 of the
same assessment year, the land { - shall be - } { + is + }
valued under ORS 308.232 { - , - } at its real market value as
defined by law without regard to this section { - , and shall
be - } { + and + } assessed at its assessed value under ORS
308.146 or as otherwise provided by law. { +
(c) + } If the land becomes disqualified on or after July
1 { + of the same assessment year + }, the land { - shall
continue - } { + continues + } to qualify for special
assessment { - as provided in - } { + under subsection (1)
of + } this section for the current tax year.
SECTION 2. ORS 308A.091 is amended to read:
308A.091. (1) The Director of the Department of Revenue shall
adopt rules necessary for administration of farm use special
assessment pursuant to a remediation plan under ORS 308A.056.
(2) The Director of the Oregon State University Extension
Service may establish by rule a fee, payable by persons seeking
to implement remediation plans, in an amount necessary to
reimburse the Oregon State University Extension Service for the
costs of certifying the plans.
(3) Only the portions of farmland on which the remediation plan
is actually implemented qualify for farm use special assessment
under ORS { - 308A.062 and - } 308A.068 pursuant to a
remediation plan under ORS 308A.056.
SECTION 3. ORS 308A.113 is amended to read:
308A.113. (1) Land within an exclusive farm use zone
{ - shall be - } { + is + } disqualified from special
assessment under ORS 308A.062 by { - : - }
{ - (a) Removal of the special assessment by the assessor
upon the discovery that the land is no longer being used as
farmland; - }
{ - (b) - } removal of the land from any exclusive farm use
zone { - ; or - } { + . + }
{ - (c) Establishing a nonfarm dwelling on the land under ORS
215.236. - }
{ - (2) Notwithstanding subsection (1)(a) of this section,
the county assessor shall not disqualify land that has been
receiving special assessment if the land is not being farmed
because: - }
{ - (a) The effect of flooding substantially precludes normal
and reasonable farming during the year; or - }
{ - (b) Severe drought conditions are declared under ORS
536.700 to 536.780. - }
{ - (3)(a) Disqualification under subsection (1)(a) of this
section is reversed if the taxpayer: - }
{ - (A) Notifies the assessor in writing pursuant to ORS
308A.718 of the taxpayer's intention to seek certification for a
remediation plan; and - }
{ - (B) Presents a certified remediation plan to the assessor
within one year after the date of disqualification. - }
{ - (b) In addition to the grounds for disqualification under
subsection (1)(a) of this section, the assessor may disqualify
land granted farm use special assessment pursuant to a
remediation plan upon: - }
{ - (A) Discovery, or notice from an extension agent of the
Oregon State University Extension Service, that the plan is not
being implemented substantially as certified; or - }
{ - (B) Discovery, or notice from the owner, tenant or lessee
or from an extension agent of the Oregon State University
Extension Service, that the plan as certified is no longer
necessary, practicable or effective. - }
{ - (4)(a) Notwithstanding ORS 308.210, 308A.062, 311.405 or
311.410, if disqualification occurs as a result of the discovery
that the land is no longer in farm use, then, regardless of when
during the assessment year discovery is actually made,
disqualification by the county assessor shall occur as of the
January 1 assessment date of the assessment year in which
discovery is made. - }
{ - (b) Paragraph (a) of this subsection shall apply only if
the notice of disqualification required under ORS 308A.718 is
mailed by the county assessor prior to August 15 of the tax year
for which the disqualification of the land is asserted. - }
{ - (5) - } { + (2) + } Upon disqualification, additional
taxes shall be determined as provided in ORS 308A.700 to
308A.733.
SECTION 4. ORS 308A.703 is amended to read:
308A.703. (1) This section applies to land upon the land's
disqualification from special assessment under any of the
following sections:
(a) Exclusive farm use zone farmland under ORS 308A.113;
(b) Nonexclusive farm use zone farmland under ORS 308A.116;
(c) Western Oregon designated forestland under ORS 321.359;
(d) Eastern Oregon designated forestland under ORS 321.842;
(e) Wildlife habitat special assessment under ORS 308A.430; or
(f) Conservation easement special assessment under ORS
308A.465.
(2) Following a disqualification listed in subsection (1) of
this section, an additional tax shall be added to the tax
extended against the land on the next assessment and tax roll, to
be collected and distributed in the same manner as other ad
valorem property tax moneys. The additional tax shall be equal to
the difference between the taxes assessed against the land and
the taxes that would otherwise have been assessed against the
land, for each of the number of years determined under subsection
(3) of this section.
(3) The number of years for which additional taxes shall be
calculated shall equal the lesser of the number of consecutive
years the land had qualified for the special assessment program
for which disqualification has occurred or:
(a) Ten years, in the case of exclusive farm use zone farmland,
but only if the land, immediately following disqualification,
remains outside an urban growth boundary;
(b) Ten years, in the case of wildlife habitat special
assessment land within an exclusive farm use zone, but only if
the land, immediately following disqualification, remains outside
an urban growth boundary;
(c) Ten years, in the case of conservation easement special
assessment land within an exclusive farm use zone, but only if
the land, immediately following disqualification, remains outside
an urban growth boundary; or
(d) Five years, in the case of:
(A) Nonexclusive farm use zone farmland;
(B) Western Oregon designated forestland;
(C) Eastern Oregon designated forestland;
(D) Exclusive farm use zone farmland that is not described in
paragraph (a) of this subsection;
(E) Wildlife habitat special assessment land that is not
described in paragraph (b) of this subsection; or
(F) Conservation easement special assessment land that is not
described in paragraph (c) of this subsection.
(4)(a) Except as provided in paragraph (b) of this subsection,
if disqualification under subsection { - (1)(a) or (b) - }
{ + (1)(b) + } of this section occurs within five years after
the end of a period of farm use special assessment pursuant to a
remediation plan as defined in ORS 308A.053, the number of years
for which the additional tax shall be calculated shall be the
number of years determined under subsection (3) of this section
plus the number of years during which farm use special assessment
was granted pursuant to the remediation plan.
(b) Additional tax may not be collected for the number of years
during which farm use special assessment was granted pursuant to
the remediation plan if the plan:
(A) Is implemented in good faith; and
(B) Fails to render continued farm use practicable.
(5) The additional taxes described in this section shall be
deemed assessed and imposed in the year to which the additional
taxes relate.
(6) If the disqualification of the land is the result of the
sale or transfer of the land to an ownership making the land
exempt from ad valorem property taxation, the lien for additional
taxes shall attach as of the day preceding the sale or transfer.
(7) The amount determined to be due under this section may be
paid to the tax collector prior to the time of the next general
property tax roll, pursuant to the provisions of ORS 311.370.
SECTION 5. { + The amendments to ORS 308A.062, 308A.091,
308A.113 and 308A.703 by sections 1 to 4 of this 2013 Act apply
to property tax years beginning on or after July 1, 2013. + }
SECTION 6. { + This 2013 Act takes effect on the 91st day
after the date on which the 2013 regular session of the
Seventy-seventh Legislative Assembly adjourns sine die. + }
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