Designated Forestland In The City of Bend, Oregon

Friday, June 30, 2017

2016-17 DEschutes County Tax Rates

http://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=3&ved=0ahUKEwi08ve-gubUAhVC0WMKHfsxAisQFgg1MAI&url=http%3A%2F%2Fwww.deschutescountytitle.com%2Fwp-content%2Fuploads%2F2016%2F08%2F2015-2016_tax_and_assessment_summary.pdf%3Fx81315&usg=AFQjCNF9EkHNHHAuVLYNP-nvlpxiYh-czQ

Deschutes County GIS

https://www.deschutes.org/it/page/gis-staff-contacts

http://www.bendoregon.gov/services/mapping-services

Data Portal related to mapping
http://data.deschutes.org/

Deschutes County Forestland Classification Committee

http://www.oregon.gov/ODF/Board/Pages/DeschutesFLC.aspx

https://www.oregonlaws.org/ors/526.310

Determination of Forestland
https://www.oregonlaws.org/ors/526.320
Upon establishment of a forestland classification committee under ORS 526.310 (Forestland classification committees), the committee shall periodically investigate and study all land within the boundaries of its county or counties and determine which of the land is forestland. Such determination shall take into consideration climate, topography, elevation, rainfall, soil conditions, roads, extent of fire hazards, recreation needs, scenic values, and other physical, economic and social factors and conditions relating to the land involved. [Amended by 1965 c.253 §35; 1967 c.429 §31; 2009 c.69 §5]

Clackamas County Rqmts Forestland ORS 321,257 to .390

http://www.clackamas.us/at/forestland.html

ORS 321.257

How Oregon Property Tax is Computed

A simple expanation:
https://smartasset.com/taxes/oregon-property-tax-calculator

It gets more complex!

Thursday, June 29, 2017

Property Class Codes

http://www.co.tillamook.or.us/gov/A&T/assessment/sales/pca.htm

http://data.deschutes.org/datasets/c61947e84a424638925edd258a277c41_6

Property class. A three-digit code number, maintained on a continuing basis, for each individual parcel of locally assessed real property in a county. The classification assigned will be determined by the property’s highest and best use except when specially assessed. The class associated with the property may or may not be its current use. OAR 150-308.215(1)-(A) lists the property class codes approved by the Department of Revenue.

150-308-0310

Real Market Value and Property Classification as Part of Assessment Roll

(1) In addition to the assessed value of property, the assessment roll must show:

(a) The real market value (RMV) of the land, excluding all buildings, structures, and improvements thereon;

(b) The RMV of all buildings, structures, and improvements; and

(d) For properties subject to ORS Chapter 100, for example, condominiums and time shares that are required to be assessed as a unit, the assessment roll must show the RMV as well as the assessed value of each unit.

(2) The assessment roll must include the property classification code number for each parcel of real property in the county, except for those properties assessed by the department under ORS 308.505 to 308.665. The assessor must classify and assign a property classification code number to each parcel as provided in section (8) of this rule.

(3) The assessor must maintain the proper classification on each parcel of property.

(4) A county must separately identify and adjust land and improvement values for each property class for each market area to bring real property to RMV. These adjustments to value must be developed from market studies or by any other method approved by the department as provided under ORS 309.200.

(5) The class code numbers that this rule establishes must be used for computing the real property class ratios required by ORS 309.200.

(6) An assessor must obtain written approval from the Department of Revenue before deviating from the basic property classes defined in section (8) of this rule.

(7)(a) All classification must be based upon highest and best use of the property. The term “highest and best use” is defined in OARs 150-308-0240 and 150-308-0260. The class associated with the property may or may not be its current use.

(b) Unique properties can be classified under the “miscellaneous” category in section (8). The “miscellaneous” category can also be used for property requiring a separate trend.

(c) The property classification system must not be used to categorize market data that is more accurately described by other characteristics, such as the quality class of the improvements, market areas, or neighborhoods.

(d) The property class for mixed-use or transitional properties will be assigned based upon the use that contributes the most to the real market value on the current assessment date.

(A) A mixed-use property is one in which different parts of the property are used differently, such as a commercial use on one part, and a residential use on another part.

(B) A transitional use property is one in which the real market value on the current assessment date, at its current highest and best use, is being influenced in the market by an anticipated change in future use, such as residential property that is likely to sell for a commercial use in the future, but is not in commercial use on the assessment date.

(8) DEFINITIONS FOR PROPERTY CLASSIFICATION SYSTEM. [Classification not included. See ED. NOTE.]

(9) Starting with the 2006–07 tax year, each assessor must prepare an annual plan that outlines how the county will comply with the provisions of this rule no later than the January 1, 2009 assessment date. The plan must be submitted as part of the sales ratio study and accompanying appraisal plan submitted under ORS 309.200 and 309.203. The plan must address how the county complies with, or intends to comply with the provisions of this rule for the initial tax year and all subsequent tax years up to the 2009–2010 tax year.

[ED. NOTE: Classification referenced is available from the agency.]

Stat. Auth.: ORS 305.100, 308.215
Stats. Implemented: ORS 308.215
Hist.: 3-70; 9-71; 11-73; 1-1-77; TC 10-1978, f. 12-5-78, cert. ef. 12-31-78; TC 17-1979, f. 12-20-79, cert. ef. 12-31-79; RD 9-1984, f. 12-5-84, cert. ef. 12-31-84; RD 16-1987, f. 12-10-87, cert. ef. 12-31-87; RD 9-1989, f. 12-18-89, cert. ef. 12-31-89; RD 8-1991, f. 12-30-91, cert. ef. 12-31-91; RD 6-1993, f. 12-30-93, cert. ef. 12-31-93, Renumbered from 150-308.215(1); RD 6-1994, f. 12-15-94, cert. ef. 12-30-94; RD 1-1995, f. 12-29-95, cert. ef. 12-31-95; RD 9-1997, f. & cert. ef. 12-31-97; REV 11-2000, f. 12-29-00, cert. ef. 12-31-00; REV 2-2002, f. 6-26-02, cert. ef. 6-30-02; REV 2-2005, f. 6-27-05, cert. ef 6-30-05; REV 4-2006, f. & cert .ef. 7-31-06; Renumbered from 150-308.215(1)-(A), REV 57-2016, f. 8-13-16, cert. ef. 9-1-16

Saturday, June 24, 2017

Application for Designation of Open Space Land

http://www.oregon.gov/DOR/forms/FormsPubs/application-open-space-land_310-106.pdf

Open Space Definition: https://www.oregonlaws.org/ors/308A.300

Application for Open Space Use Assessment

ORS 308A.306: https://www.oregonlaws.org/ors/308A.306

https://www.oregonlaws.org/ors/308A.300

As used in ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules), unless a different meaning is required by the context:

(1) "Open space land" means:

(a) Any land area so designated by an official comprehensive land use plan adopted by any city or county; or

(b) Any land area, the preservation of which in its present use would:

(A) Conserve and enhance natural or scenic resources;

(B) Protect air or streams or water supply;

(D) Conserve landscaped areas, such as public or private golf courses, which reduce air pollution and enhance the value of abutting or neighboring property;

(E) Enhance the value to the public of abutting or neighboring parks, forests, wildlife preserves, nature reservations or sanctuaries or other open space;

(F) Enhance recreation opportunities;

(G) Preserve historic sites;

(H) Promote orderly urban or suburban development; or

(I) Retain in their natural state tracts of land, on such conditions as may be reasonably required by the legislative body granting the open space classification.

(2) "Current" or "currently" means as of next January 1, on which the property is to be listed and valued by the county assessor under ORS chapter 308.

(3) "Owner" means the party or parties having the fee interest in land, except that where land is subject to a real estate sales contract, "owner" shall mean the contract vendee. [Formerly 308.740]