Bill Text: OR SB477 | 2011 | Regular Session | Introduced
Bill Title: Relating to farm use special assessment; prescribing an effective date.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2011-06-30 - In committee upon adjournment. [SB477 Detail]
Download: Oregon-2011-SB477-Introduced.html
76th OREGON LEGISLATIVE ASSEMBLY--2011 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 1094 Senate Bill 477 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 this section - } { + 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 2011 Act apply to property tax years beginning on or after July 1, 2011. + } SECTION 6. { + This 2011 Act takes effect on the 91st day after the date on which the 2011 session of the Seventy-sixth Legislative Assembly adjourns sine die. + } ----------