(1) As soon as practicable following approval or denial of an application under ORS 358.490, but in no event later than July 1 of the property tax year for which classification and special assessment as historic property are first sought, the State Historic Preservation Officer shall notify in writing: (a) The governing body and the applicant of the decision; and (b) If the application is approved, the county assessor. (2) For each application that is approved: (a) Not later than July 1 of the first property tax year for which the property that is the subject of the application is granted historic property special assessment, the State Historic Preservation Officer shall: (A) Notify the local landmark commission in writing that the property has been classified and granted special assessment as historic property; (B) Create a written record that states the facts and lists any condition on which the special assessment is based; and (C) Provide a written statement to the county assessor and the governing body that the property has been classified and granted special assessment as historic property, and provide a copy of the written statement to the owner of the historic property. (b) Within 90 days after providing the written statement under paragraph (a)(C) of this subsection, the officer shall record a notice with the county clerk in the county in which the historic property is located stating that the property has been classified and granted special assessment as historic property. (c) Within one year after receiving the copy of the written statement under paragraph (a)(C) of this subsection, the owner shall install a plaque on the historic property in a location that is visible from a public right of way. (3) The county assessor shall assess historic property granted special assessment under ORS 358.490 in accordance with ORS 358.505, and, for each property tax year that the historic property is specially assessed, shall enter on the assessment and tax roll that the property is being specially assessed as historic property, and is subject to potential additional taxes as provided in ORS 358.525, by adding the notation historic property (potential additional tax). (4) For each application that is denied, the State Historic Preservation Officer shall give written notice of the denial to the applicant. The notice shall state the reasons for the denial. (5) Any owner, governing body or county assessor aggrieved by a determination of the State Historic Preservation Officer made under ORS 358.480 to 358.545 may request a contested case hearing of the determination according to the provisions of ORS chapter 183. The administrative law judge presiding at the contested case hearing shall determine the final order in the case. Note: The amendments to 358.495 by section 4, chapter 209, Oregon Laws 2025, apply to applications for classification and special assessment under 358.480 to 358.545 filed on or after September 26, 2025, for property tax years beginning on or after July 1, 2026. See section 22, chapter 209, Oregon Laws 2025. The text that applies to applications for classification and special assessment under 358.480 to 358.545 filed before September 26, 2025, for property tax years beginning before July 1, 2026, is set forth for the users convenience. 358.495. (1)(a) Immediately following approval or disapproval of an application under ORS 358.490, the State Historic Preservation Officer shall notify the county assessor, the governing body and the applicant of the decision in writing not later than July 1 of the tax year for which classification and special assessment are first desired. (b) An application not denied on or before July 1 pursuant to paragraph (a) of this subsection is deemed approved, and the property that is the subject of the application is historic property that qualifies under ORS 358.480 to 358.545. (2) If the State Historic Preservation Officer determines that the historic property qualifies under ORS 358.480 to 358.545, the officer shall, not later than July 1 of the tax year for which the property is first certified for historic property special assessment: (a) Notify the local landmark commission that the property is certified. (b) Certify the propertys qualification in writing and file a copy of the certificate with the county assessor and the governing body. The certificate shall state the facts and list any condition on which the approval is based. (c) Record a notice with the county clerk in the county in which the certified historic property is located stating that the property is certified for historic property special assessment. (d) Provide the owner of the property with a plaque. The owner shall install the plaque on the property in a location that is visible from a public right of way. (3) The county assessor shall assess historic property certified under this section on the basis provided in ORS 358.505, and each year the historic property is classified and assessed under ORS 358.505 shall enter on the assessment and tax roll that the property is being specially assessed as historic property and is subject to potential additional taxes as provided in ORS 358.525 by adding the notation historic property (potential additional tax). (4) If the State Historic Preservation Officer determines that the property does not qualify for classification and assessment under ORS 358.480 to 358.545, the State Historic Preservation Officer shall give written notice of the denial to the applicant. The notice shall state the reasons for the denial. (5)(a) Any owner, governing body or county assessor affected by a determination of the State Historic Preservation Officer made under ORS 358.480 to 358.545 may request review of the determination: (A) Pursuant to an appeal process established by the local governing body, if any; or (B) By the Historic Assessment Review Committee. (b) After the review described in paragraph (a) of this subsection, any party may request a contested case hearing of the decision according to the provisions of ORS chapter 183. The administrative law judge presiding at the contested case hearing shall determine the final order in the case. Note: See second note under 358.475.
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