reglab/housing_qa huggingface dataset:
OR Rev Stat § 308A.092 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 308A.092 - Determining value for farm use; procedure.

(1) This section applies to: (a) Exclusive farm use zone farmland that qualifies for special assessment under ORS 308A.062; and (b) Nonexclusive farm use zone farmland that qualifies for special assessment under ORS 308A.068. (2) The values for farm use of farmland shall be determined utilizing an income approach. In utilizing the income approach, the capitalization rate shall be the effective rate of interest charged in Oregon by the Federal Farm Credit Bank system at the time of closing on loans for farm properties estimated as an average over the past five reported calendar years, plus a component for the local tax rate. The Department of Revenue annually shall determine and specify the rate according to the best information available, and shall certify the rate to the county assessors. (3) The county assessors shall develop tables for each assessment year that reflect, for each class and area, the values determined under this section and that express the values as values per acre. [Formerly 308.345; 2011 c.193 §2]
OR Rev Stat § 308A.095 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 308A.095 - Elective appointment of county board of review for advice on income-approach factors.

(1) Income-approach factors being utilized by a county assessor in arriving at the values for farm use of farmland determined under ORS 308A.092 may be submitted by the county assessor to a county board of review appointed at the request of the county assessor for the purpose of advising the county assessor as to whether the factors are proper under ORS 308A.092. (2) A county board of review shall consist of: (a) Two members appointed by the county court sitting for the transaction of county business, board of county commissioners or other county governing body of the county. (b) Two members appointed by the county assessor. (c) One member appointed by the four members appointed as provided in paragraphs (a) and (b) of this subsection, who shall serve for a term of one year. (3)(a) Each member of a county board of review appointed under subsection (2)(a) and (b) of this section shall serve for a term of two years. (b) Notwithstanding paragraph (a) of this subsection, a member appointed under subsection (2)(a) or (b) of this section to fill a vacancy occurring prior to the expiration of a predecessor’s term may not be appointed for a term longer than the remainder of the predecessor’s term. (4) Members of a county board of review must be persons knowledgeable and experienced in farmland values. (5) Members of a county board of review shall be reimbursed by the county for their actual and necessary expenses incurred in the performance of their functions as members. [Formerly 308.350; 2011 c.193 §1]
OR Rev Stat § 308A.098 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 308A.098 - County board of property tax appeals use of assessor’s data.

Data utilized by a county assessor in arriving at the values for farm use of farmland under ORS 308A.092 shall be made available by the county assessor to the county board of property tax appeals in the event of any consideration of a petition involving the assessed value of farmland by the board of property tax appeals under ORS 309.100. [Formerly 308.355]
OR Rev Stat § 308A.107 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 308A.107 - Value for farm use; maximum assessed value and assessed value of farmland.

(1) The value for farm use, maximum assessed value and assessed value shall be determined under this section for both: (a) Exclusive farm use zone farmland that qualifies for special assessment under ORS 308A.062; and (b) Nonexclusive farm use zone farmland that qualifies for special assessment under ORS 308A.068. (2) The value for farm use for each property subject to special assessment under this section shall equal the applicable value derived from the tables created pursuant to ORS 308A.092 for the tax year multiplied by the acreage of the property within the applicable class and area. (3)(a) The maximum assessed value for property subject to special assessment under this section shall be determined as provided in this subsection. (b) The county assessor shall develop tables for each tax year that provide, for each class and area, a maximum assessed value per acre that is equal to 103 percent of the assessed value per acre for the preceding tax year or 100 percent of the maximum assessed value per acre for the preceding tax year, whichever is greater. (4) Property subject to special assessment under this section shall have an assessed value for the tax year equal to the acreage of the property that is within the same class and area multiplied by the lesser of the value per acre applicable to the property under subsection (2) of this section or under subsection (3) of this section. (5) If property subject to special assessment under this section consists of different classes, the assessed value of the property shall be the sum of the assessed values computed for each applicable class under subsection (4) of this section. (6) Property that newly qualifies for farm use special assessment shall, for the first tax year for which the special assessment applies, have: (a) A value for farm use as determined under subsection (2) of this section; (b) A maximum assessed value as determined under the tables developed under subsection (3) of this section; and (c) An assessed value as determined under subsections (4) and (5) of this section. [1999 c.314 §20; 2001 c.912 §5; 2005 c.94 §57]
OR Rev Stat § 308A.110 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 308A.110 - Real property improvements and machinery not subject to farm use special assessment.

Except for property that is exempt or specially assessed under other provisions of law, real property improvements and machinery or other personal property on, attached to or in any other respect connected with property subject to assessment under ORS 308A.050 to 308A.128, including property used in operations that constitute farm use operations, shall have an assessed value determined under ORS 308.146. Real property improvements and machinery and personal property may not be assessed as provided in ORS 308A.050 to 308A.128. [1999 c.314 §21]
OR Rev Stat § 308A.113 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 308A.113 - Disqualification of exclusive farm use zone farmland; reversal for remediation plan.

(1) Land within an exclusive farm use zone shall be disqualified from special assessment under ORS 308A.062 by: (a) Removal of the special assessment by the assessor upon the discovery that the land is no longer being used as farmland; (b) Removal of the land from any exclusive farm use zone; or (c) Establishing a nonfarm dwelling on the land under ORS 215.236. (2) Notwithstanding subsection (1)(a) of this section, the county assessor shall not disqualify land that has been receiving special assessment if the land is not being farmed because: (a) The effect of flooding substantially precludes normal and reasonable farming during the year; or (b) Severe drought conditions are declared under ORS 536.700 to 536.780. (3)(a) Disqualification under subsection (1)(a) of this section is reversed if the taxpayer: (A) Notifies the assessor in writing pursuant to ORS 308A.718 of the taxpayer’s intention to seek certification for a remediation plan; and (B) Presents a certified remediation plan to the assessor within one year after the date of disqualification. (b) In addition to the grounds for disqualification under subsection (1)(a) of this section, the assessor may disqualify land granted farm use special assessment pursuant to a remediation plan upon: (A) Discovery, or notice from an extension agent of the Oregon State University Extension Service, that the plan is not being implemented substantially as certified; or (B) Discovery, or notice from the owner, tenant or lessee or from an extension agent of the Oregon State University Extension Service, that the plan as certified is no longer necessary, practicable or effective. (4)(a) Notwithstanding ORS 308.210, 308A.062, 311.405 or 311.410, if disqualification occurs as a result of the discovery that the land is no longer in farm use, then, regardless of when during the assessment year discovery is actually made, disqualification by the county assessor shall occur as of the January 1 assessment date of the assessment year in which discovery is made. (b) Paragraph (a) of this subsection shall apply only if the notice of disqualification required under ORS 308A.718 is mailed by the county assessor prior to August 15 of the tax year for which the disqualification of the land is asserted. (5) Upon disqualification, additional taxes shall be determined as provided in ORS 308A.700 to 308A.733. [Formerly 308.397; 2009 c.776 §3]
OR Rev Stat § 308A.119 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 308A.119 - Abatement; termination of abatement.

(1) If on January 1 of any year any farmland assessed under ORS 308A.068 has become disqualified for farm use special assessment because of any gross income or other requirement of ORS 308A.071, the collection of the additional taxes under ORS 308A.700 to 308A.733 shall be deferred, but only if each year for a period of five consecutive years (or such lesser number of years in which farm use assessment was in effect prior to disqualification) beginning on January 1 of the first year the land became so disqualified, the land is used as farmland (including, for the purposes of this section, the growing of forest products). As the limited use is continued and completed each year, additional taxes are abated on the basis of an abatement of one year’s additional tax for each year of limited use beginning with the oldest year for which additional taxes are due for up to five years (or the number of years for which farm use assessment was in effect, whichever is less). Beginning on the January 1 the land became so disqualified the land shall be assessed at its assessed value under ORS 308.146 or as otherwise provided by law without regard to any special assessment laws. (2) If at any time prior to the expiration of the five-year (or lesser) period specified in subsection (1) of this section the land is used for a higher and better use than farmland, the abatement process shall terminate, and there shall be added to the tax extended against the land on the next general property tax roll, (to be collected and distributed in the same manner as the remainder of the real property tax) the additional taxes that still remain deferred and unabated under subsection (1) of this section. (3) When land described in this section is used for a higher and better use than farmland during the five-year (or lesser) period described in subsection (1) of this section, the owner shall notify the county assessor before the following January 1 of the change in use. (4) The amount determined to be due under this section may be paid to the tax collector prior to the completion of the next general property tax roll, pursuant to ORS 311.370. [Formerly 308.404]
OR Rev Stat § 308A.122 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 308A.122 - Effect of requalification on potential additional taxes.

If during the period specified in ORS 308A.119, the farmland again meets the gross income or other requirements of ORS 308A.071, the owner may apply to the assessor on or before April 1 of the next calendar year, in the manner provided in ORS 308A.077, for farm use special assessment. If satisfied that the requirements of ORS 308A.071 have been met, the assessor shall restore farm use special assessment to the land. The potential additional taxes for all years not already abated under ORS 308A.119 shall continue as a potential liability against the land under ORS 308A.119 and 308A.706, except that each oldest year of potential liability shall abate as the total of all other years of potential additional tax liability for prior years reaches five. [Formerly 308.406]
OR Rev Stat § 308A.125 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 308A.125 - Historic cemeteries within exclusive farm use zones; partition; effect of disqualification.

Any land that has received special assessment as exclusive farm use zone farmland, has been used as a cemetery at any time between 1810 to 1950, contains fewer than 50 marked graves, is less than one acre in size and was issued a patent, whether recorded or unrecorded, before 1900 may be partitioned from a parcel that shall continue to qualify for special assessment. The parcel that continues in special assessment and the partitioned cemetery shall not be subject to the provisions of ORS 308A.703 as a result of partitioning under this section. [Formerly 308.400]
OR Rev Stat § 308A.128 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 308A.128 - Certain district assessments inapplicable to exclusive farm use zone farmland.

(1) Except as otherwise provided in subsection (2) of this section, the assessments and levies of the following taxing units and special districts shall not be imposed while land is qualified for special assessment as exclusive farm use zone farmland under ORS 308A.062: (a) Sanitary districts formed under ORS 450.005 to 450.245. (b) Domestic water supply districts formed under ORS chapter 264. (c) Water authorities, sanitary authorities or joint water and sanitary authorities formed under ORS 450.600 to 450.989. (2) Subsection (1) of this section does not apply to: (a) Benefit assessments or special ad valorem tax levies imposed upon homesites situated within a parcel of farm use land. As used in this paragraph, "homesite" means not more than one acre of land upon which are constructed nonfarm dwellings and appurtenances; or (b) Benefit assessments or special ad valorem tax levies imposed subsequent to disqualification of lands for farm use special assessment under ORS 308A.062. [Formerly 308.401]
OR Rev Stat § 308A.250 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 308A.250 - Definitions for ORS 308A.250 to 308A.259.

As used in ORS 308A.250 to 308A.259: (1) "Exclusive farm use zone" has the meaning given that term in ORS 308A.053. (2) "Forestland" means forestland that is a parcel of land of more than 10 acres that has been zoned in the comprehensive plan for exclusive farm use, forest use or farm and forest use and that is, as of the assessment date for which value for the forest homesite is being determined: (a) Land that has as its highest and best use the growing and harvesting of trees of a marketable species; (b) Land that has been designated as forestland under ORS 321.257 to 321.390 or 321.805 to 321.855; or (c) Land that is assessed as small tract forestland under ORS 321.700 to 321.754. (3) "Homesite" means land described in ORS 308A.253, including all tangible improvements to the land under and adjacent to a dwelling and other structures, if any, that are customarily provided in conjunction with the dwelling. (4) "Nonexclusive farm use zone farmland" has the meaning given that term in ORS 308A.053. (5) "Owner" or "owners" means: (a) The person who holds an estate in the homesite in fee simple or for life. (b) Any one of tenants in common or tenants by the entirety, holding an estate in the homesite in fee simple or for life. (c) Any person of legal age, duly authorized in writing to act on behalf of any person described in paragraph (a) or (b) of this subsection in filing an application for special assessment of nonexclusive farm use zone farmland. (d) The guardian or conservator of an owner, or the executor or administrator of an owner’s estate. (e) The purchaser of the fee simple or life estate of an owner under a contract of sale. [1999 c.314 §29; 2003 c.454 §§96,98; 2003 c.621 §82]
OR Rev Stat § 308A.256 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 308A.256 - Maximum assessed value and assessed value of homesites.

(1) The maximum assessed value and assessed value of a homesite shall be determined as provided in this section. (2) A homesite shall have an assessed value for ad valorem property tax purposes for the tax year equal to the lesser of the homesite’s maximum assessed value or homesite value. (3) The homesite value for purposes of ORS 308A.250 to 308A.259 shall equal the real market value of the bare land of the total parcel and contiguous acres under same ownership, as determined under ORS 308.205, divided by the number of acres in the total parcel and contiguous acres under the same ownership, plus the lesser of: (a) $4,000; or (b) The depreciated replacement cost of land improvements necessary to establish the homesite. (4) For the purposes of establishing a homesite value, the value of one acre of land for each homesite, as determined in subsection (3) of this section shall be used. (5) The homesite’s maximum assessed value shall equal 103 percent of the homesite’s assessed value for the previous tax year or 100 percent of the homesite’s maximum assessed value for the previous tax year, whichever is greater. (6) For the first tax year for which property constitutes a homesite under this section, the homesite’s maximum assessed value shall equal the homesite’s value as determined under subsection (3) of this section multiplied by the ratio of average maximum assessed value to real market value of the residential property class in the county. [Formerly 308.377; 2003 c.169 §2]
OR Rev Stat § 308A.259 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 308A.259 - Disqualification of homesite.

(1) A homesite shall be disqualified from assessment under ORS 308A.256 and shall be assessed at the assessed value under ORS 308.146 if the dwelling: (a) Is not being used in conjunction with the activities customarily carried on in the management and operation of forestland held or used for the predominant purpose of growing and harvesting trees of a marketable species; or (b)(A) Is not being used in conjunction with farm use; and (B) Is used for a nonfarm purpose; however, vacancy does not constitute a change in use. (2) If a homesite becomes disqualified from special assessment under the provisions of subsection (1) of this section, except for establishing a nonfarm dwelling pursuant to ORS 215.236, no additional tax shall be imposed following disqualification. The remaining qualifying portion of the parcel shall be valued as specially assessed. (3) If the owner establishes a nonfarm dwelling in an exclusive farm use zone under ORS 215.236, additional taxes shall be imposed as provided in ORS 308A.700 to 308A.733. [Formerly 308.378]
OR Rev Stat § 308A.300 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 308A.300 - Definitions for ORS 308A.300 to 308A.330.

As used in ORS 308A.300 to 308A.330, unless a different meaning is required by the context: (1) "Open space land" means: (a) Any land area so designated by an official comprehensive land use plan adopted by any city or county; or (b) Any land area, the preservation of which in its present use would: (A) Conserve and enhance natural or scenic resources; (B) Protect air or streams or water supply; (C) Promote conservation of soils, wetlands, beaches or tidal marshes; (D) Conserve landscaped areas, such as public or private golf courses, which reduce air pollution and enhance the value of abutting or neighboring property; (E) Enhance the value to the public of abutting or neighboring parks, forests, wildlife preserves, nature reservations or sanctuaries or other open space; (F) Enhance recreation opportunities; (G) Preserve historic sites; (H) Promote orderly urban or suburban development; or (I) Retain in their natural state tracts of land, on such conditions as may be reasonably required by the legislative body granting the open space classification. (2) "Current" or "currently" means as of next January 1, on which the property is to be listed and valued by the county assessor under ORS chapter 308. (3) "Owner" means the party or parties having the fee interest in land, except that where land is subject to a real estate sales contract, "owner" shall mean the contract vendee. [Formerly 308.740]
OR Rev Stat § 308A.303 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 308A.303 - Legislative intent.

The Legislative Assembly declares that it is in the best interest of this state to maintain, preserve, conserve and otherwise continue in existence adequate open space lands and their vegetation to assure continued public health by counteracting pollutants and to assure the use and enjoyment of natural resources and scenic beauty for the economic and social well-being of this state and its people. The Legislative Assembly further declares that it is in the public interest to prevent the forced conversion of open space lands to more intensive uses as the result of economic pressures caused by the assessment of those lands for purposes of property taxation at values incompatible with their preservation as open space lands, that assessment practices must be designed to permit the continued availability of open space lands for these purposes and that it is the intent of ORS 308A.300 to 308A.330 to so provide. [Formerly 308.745; 2017 c.315 §11]
OR Rev Stat § 308A.306 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308A - Land Special Assessments|Section 308A.306 - Application for open space use assessment; contents of application; filing; reapplication.

An owner of land desiring current open space use assessment under ORS 308A.300 to 308A.330 shall make application to the county assessor upon forms prepared by the Department of Revenue and supplied by the county assessor. The owner shall describe the land for which classification is requested, the current open space use or uses of the land, and shall designate the paragraph of ORS 308A.300 (1) under which each such use falls. The application shall include such other information as is reasonably necessary to properly classify an area of land under ORS 308A.300 to 308A.330 with a verification of the truth thereof. Applications shall be made to the county assessor during the calendar year preceding the first assessment year for which such classification is requested. If the ownership of all property included in the application remains unchanged, a new application is not required after the first year for which application was made and approved. [Formerly 308.750]