Section 308A.360 - City and county authorization required for exemption of riparian land within city and urban growth boundary(1) Land located within the boundaries of a city and an urban growth boundary is exempt from the ad valorem property taxes of the city and county in which the land is located if: (a) The governing bodies of the city and the county in which the land is located have both adopted ordinances or resolutions:(A) Permitting the designation of land as riparian land; and(B) If possible, describing how the city or county will provide technical assistance to landowners preparing riparian management plans pursuant to ORS 308A.359 and will monitor landowner compliance with approved plans; and(b) The land qualifies for designation and exemption as riparian land under ORS 308A.350 to 308A.383.(2) Copies of the authorizing ordinances or resolutions must be given to the county assessor and to the State Department of Fish and Wildlife.