Oregon Code § 307.821·Enacted ·Last updated March 01, 2026
Statute Text
Disqualification; additional taxes.
(1) If, after an exemption under ORS 307.818 is granted, the county assessor
determines that the property or a portion of the property is not managed,
operated or maintained in a manner consistent with ORS 307.818:
(a) The exemption
granted under ORS 307.818 may be terminated;
(b) For the first
tax year following the date of termination and each succeeding tax year, the
property or portion shall be assessed and taxed as other property similarly
situated is assessed and taxed; and
(c)
Notwithstanding ORS 311.235, there shall be added to the general property tax
roll for the tax year next following the determination, to be collected and
distributed in the same manner as other real property tax, an amount equal to
the amount of tax that would have been due on the property had it not been
exempt under ORS 307.818 for each of the years during which the property was
exempt from taxation under ORS 307.818, not to exceed 15 tax years.
(2) The
assessment and tax rolls shall show potential additional tax liability for
each property granted exemption under ORS 307.818.
(3) No additional
taxes shall be imposed under subsection (2) of this section if the property
becomes disqualified for exemption under ORS 307.818 because the property is
destroyed by fire, act of God or other natural disaster.
(4) Additional
taxes collected under this section shall be deemed to have been imposed in the
year to which the additional taxes relate.
(5) A property
that has lost eligibility for exemption under ORS 307.818 may requalify for
exemption beginning with the tax year following payment of any additional
taxes. [1999 c.872 §5]
(Environmentally
Sensitive Logging Equipment)