Department designation of riparian lands for inclusion in the Riparian Tax Incentive Program is subject to the following limitations:

1. (1)

   1. (a) For each tax year beginning before July 1, 2004, the Department may approve for designation as riparian land no more than 200 miles of private stream bank in any county.
   2. (b) In addition to the amount of land approved under section (1)(a) of this rule, each year the Department may approve for designation as riparian land any remaining allocation from the previous year. This remaining allocation equals the difference between 200 miles and the number of miles designated as riparian land during the previous year, plus the amount of land withdrawn from, or disqualified for, designation as riparian land during the previous year.

2. (2) Department designation of urban lands described in OAR 635-430-0320(2)(c) as riparian lands is subject to the following additional limitations:

   1. (a) The Department may only approve applications for land described in OAR 635-430-0320(2)(c) for tax years beginning on or after July 1, 2002.
   2. (b) The Department may not approve more than 50 applications for land described in OAR 635-430-0320(2)(c) for any tax year. An application that is not approved because of the limitation imposed by this subsection shall be held for consideration for the next tax year.

Statutory/Other Authority

ORS 308A.383, 496.138 & 506.119

Statutes/Other Implemented

ORS 308A.350 - 308A.383

History

DFW 115-2004, f. & cert. ef. 11-26-04
DFW 41-2000, f. 7-28-00, cert. ef. 8-1-00, Renumbered from 635-009-0320
FWC 40-1982, f. & ef. 6-29-82