L02: From Alan
Cook, Certified Appraiser, 8/4/1993
August 4, 1993
Carol Bost
Bureau of Land Management
Eugene District
West Eugene Wetlands Project Office
751 S. Danebo
Eugene, OR 97402
RE: West Eugene Wetlands Project
Dear Ms. Bost:
In accordance with Oregon Revised Statute 308.396, no additional tax will
be imposed upon land which has received special assessment as farm use
land if that land becomes disqualified as a result of purchase for
inclusion in the West Eugene Wetlands Project.
The first statute that applies to this particular situation is ORS
308.390(2)(b) which states: "The county assessor shall disqualify
land for special assessment approved under subsection (1) of this section
upon: (b) Sale or transfer to an ownership making it exempt from ad
valorem property taxation;". After the disqualification
determination, then ORS 308.395(2) states: "In cases where the
designation of specially assessed farmland is removed as a result of a
sale or transfer described in ORS 308.390(2)(b), the lien for such
increased taxes and any applicable interest shall attach as of the day
preceding such a sale or transfer." describing the collection of the
additional tax.
Then ORS 308.396(l)(a) states: "No additional tax shall be collected
under ORS 308.395 or 308.399 from an owner of land that has received
special assessment as farm use land under ORS 308.370 if the land becomes
disqualified for such special assessment because the land is acquired:
(a) By a government agency as a result of the lawful exercise of the power
of eminent domain or the threat or imminence thereof;" describing
why we will not impose an additional tax on this Bureau of Land Management
West Eugene Project.
This decision is our current position on this situation and can and will
be changed if any changes in current law or changes in interpretations of
the law come about.
If you have any further questions, please call me at 687-3867. Our
counter hours are 9:30 a.m. to 4:30 p.m., Monday through Friday and our
telephone hours are 9:30 a.m. to 12:00 noon and 1:00 p.m. to 4:30 p.m.,
Monday through Friday.
Sincerely,
Alan Cook
Certified Appraiser
AC : mn
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