(1) Land may be designated as riparian upon application and approval of the application under ORS 308A.356 and 308A.359 if the land is being assessed under any of the following special assessment programs:\n(a) ORS 308A.050 to 308A.128 (relating to farm use special assessment).\n(b) ORS 321.257 to 321.390 (relating to special assessment as designated forestland in western Oregon).\n(c) ORS 321.805 to 321.855 (relating to special assessment as designated forestland in eastern Oregon).\n(d) ORS 321.700 to 321.754 (relating to special assessment as small tract forestland).\n(e) ORS 308A.300 to 308A.330 (relating to classification as open space land).\n(2) Notwithstanding the provisions of any of the special assessment laws listed in subsection (1) of this section, the additional taxes, penalties and interest that would be due as a result of a change of designation to riparian shall be abated and shall not be collected. [Formerly 308.801; 2003 c.454 §§100,102; 2003 c.621 §83]
Oregon Legal Code