OAR 635-430-0320: Eligibility Criteria for Riparian Lands Tax Incentive Program

(1) The Department may designate perennial and intermittent streams and the associated riparian lands, as limited by OAR 635-430-0300 to 635-430-0430, as riparian lands if the land meets the eligibility criteria in (2)–(6) below. (2)(a) The stream and associated riparian land are outside adopted urban growth boundaries and are planned and zoned as forest or agricultural lands (including rangeland); or (b) The stream and associated riparian land are no longer outside adopted urban growth boundaries, and/or planned or zoned as forest or agriculture but such lands: (A) Were outside urban growth boundaries as of July 1, 1997; (B) Were planned and zoned as forest or agricultural lands as of July 1, 1997; (C) Are managed as designated riparian lands; and (D) are otherwise eligible for riparian designation. However, the landowner must file an application with the Department for including such lands in the program no later than five years after the date of the zoning change, or incorporation into an adopted urban growth boundary; or (c) The stream and associated riparian land are located within the boundaries of a city and urban growth boundary and the governing bodies of both the city and the county in which the land is located have adopted ordinances or resolutions that are in effect as of the date the application required under OAR 635-430-00360 is submitted to the Department that: (A) Allow the designation of land as riparian land as defined in OAR 635-430-0310(7)(a); and (B) If possible, describe how the city or county will provide technical assistance to landowners preparing riparian management plans and will monitor compliance with approved plans. (3) The width of the riparian land proposed for tax exemption is sufficient to provide long-term stream bank stability, erosion control, water quality, large wood recruitment, fish and wildlife habitat protection, conservation or restoration, and other functions deemed important to healthy aquatic habitats. (4) Riparian vegetation on the riparian land is sufficient to support the functions identified in section (3) of this rule, or if the riparian land currently lacks adequate riparian vegetation, the land has significant vegetation restoration potential. (5) The landowner has implemented measures specified in an approved riparian management plan and agreement, for the continued protection, conservation or restoration of riparian lands. (6) The riparian land is on private land. (7) After the Department approves the land for designation as riparian land and all procedural requirements in OAR 635-430-0300 to 635-430-0430 are met: (a) Lands described in 635-430-0320(2)(a) and (b) are eligible for exemption from ad valorum taxation under ORS 308A.356. (b) For tax years beginning on or after July 1, 2001, lands described in 635-430-0320(2)(c) are eligible for partial exemption from ad valorum taxation under ORS 308A.359