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OAR 150-308-1120

Definition of Specially Assessed Homesites

Official textus-or/regssecure.sos.state.or.uslast amended
Summarize

# (1)

(1) "Homesite" as defined in ORS 308A.250(3) includes site developments as defined in OAR 150-307-0010 and amenities associated with the raw, undeveloped land such as topography that affords the site a particular view, river frontage, property access, and utility access.

# (2)

(2) A forest homesite qualified under ORS 308A.253(1) must be located on a parcel of land with greater than 10 acres of specially assessed forestland, that is zoned exclusive farm use (EFU), forest use, or farm and forest use.

Amendment history

Renumbered from 150-308A.250, REV 25-2016, f. 8-12-16, cert. ef. 9-1-16

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In this chapter (40 sections)
  1. 150-308-0585 · Procedure for Determining Oregon Property Value for…
  2. 150-308-0590 · Allocation of Centrally Assessed Electric Company…
  3. 150-308-0592 · Defining Electrical Inspection for Community Solar
  4. 150-308-0595 · Allocation of Centrally Assessed Gas Distribution…
  5. 150-308-0600 · Allocation of Centrally Assessed Pipeline Company…
  6. 150-308-0605 · Allocation of Centrally Assessed Railroad Company…
  7. 150-308-0610 · Allocation of Centrally Assessed Communication Company…
  8. 150-308-0615 · Allocation of Centrally Assessed Water Transportation…
  9. 150-308-0660 · Unit Valuation of Centrally Assessed Properties
  10. 150-308-0670 · Contents of the Utility Assessment Roll
  11. 150-308-0680 · Contents of Department’s Journal
  12. 150-308-0690 · Centrally Assessed Property — Appraisal Guidelines
  13. 150-308-0695 · Removal of Certain Elected Exempt Property from…
  14. 150-308-0700 · Qualification of Property for Special Assessment as…
  15. 150-308-0710 · Application and Election Process for Government…
  16. 150-308-0720 · Special Assessment of Government Restricted Multiunit…
  17. 150-308-0730 · Special Assessment Disqualification Process
  18. 150-308-0740 · Process for Voluntary Disqualification from Special…
  19. 150-308-0750 · Payment of Taxes on Manufactured Structure That Allows…
  20. 150-308-0760 · Manufactured Structure Classified as Real or Personal…
  21. 150-308-0770 · Real and Personal Manufactured Dwellings to be Assessed…
  22. 150-308-1010 · Farm Use Definitions, Inactivity Due to Illness, and…
  23. 150-308-1020 · Disposal by donation to a local food bank or school
  24. 150-308-1030 · Assessment of Farmlands Within Exclusive Farm Use (EFU)…
  25. 150-308-1040 · Assessment of Farmlands Outside of Exclusive Farm Use…
  26. 150-308-1050 · Gross Income Requirement
  27. 150-308-1060 · Wasteland
  28. 150-308-1070 · Acquired Land as Part of Farming Unit
  29. 150-308-1080 · Valuation of Certain Agricultural Land to Reflect Value…
  30. 150-308-1090 · Calculation of MSAV When SAV Soil Classification is…
  31. 150-308-1100 · Disqualification of Exclusive Farm Use Farmland; Site…
  32. 150-308-1110 · Disqualification of Non-Exclusive Farm Use (Non-EFU)…
  33. 150-308-1120 · Definition of Specially Assessed Homesites
  34. 150-308-1130 · Application for Specially Assessed Homesite
  35. 150-308-1140 · Qualified Specially Assessed Homesite Valuation
  36. 150-308-1150 · Ratio Calculation for Open Space Lands
  37. 150-308-1500 · Additional Tax Calculation and When to Impose Additional…
  38. 150-308-1510 · No Additional Tax; Notation Remains
  39. 150-308-1520 · Deferred Additional Tax (ORS 308A.706); When to Collect
  40. 150-308-1530 · Disqualification Notification Procedures
Full table of contents →