reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.880 - Travel or special use trailer eligible for ad valorem taxation upon application of owner.

(1) The owner of any travel trailer described in ORS 801.565 that is being used either as a permanent home or for other than recreational purposes may apply to the assessor in the county in which it has situs to have the travel trailer assessed for ad valorem taxation. If the assessor determines that the travel trailer is being used either as a permanent home or for other than recreational uses, the assessor shall place the travel trailer on the assessment and tax rolls the same as if it were a manufactured structure. The assessor shall accept the travel trailer plate for the vehicle and return the plate to the Department of Transportation, and shall, as appropriate, record the travel trailer in the county deed records or assist in obtaining an ownership document for the travel trailer under ORS 446.571. Any travel trailer placed on the assessment and tax rolls under this section is considered a manufactured structure for all purposes.
(2) The owner of any special use trailer described in ORS 801.500 that is eight and one-half feet or less in width may apply to the assessor of the county in which it has situs to have the special use trailer assessed for ad valorem taxation. If the assessor determines that the special use trailer is eight and one-half feet or less in width and is permanently situated in one place, the assessor shall place the special use trailer on the assessment and tax rolls in the same way as if it were a manufactured structure. The assessor shall accept any special use trailer plate for the vehicle and return the plate to the Department of Transportation, and shall, as appropriate, record the special use trailer in the county deed records or assist in obtaining an ownership document for the special use trailer under ORS 446.571. Any special use trailer placed on the assessment and tax rolls under this section is considered a manufactured structure for all purposes. [1969 c.605 §59; 1971 c.529 §5; 1983 c.338 §907; 1993 c.696 §14; 1995 c.79 §135; 2003 c.655 §68; 2005 c.94 §56]
Note:
See note under 308.865.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.885 - Determination of real market value of manufactured structure without physical appraisal.

Each year that a physical appraisal is not made of a manufactured structure, the assessor shall consider the value of the manufactured structure, and shall apply uniform depreciation or trending factors, if necessary to arrive at the real market value of manufactured structures of a like class. [1971 c.529 §15; 1991 c.459 §173]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308A - Land Special Assessments › Section 308A.050 - Legislative intent.

The Legislative Assembly recognizes that agriculture and related land uses contribute significantly to Oregon’s character and economy. The Legislative Assembly finds that providing the means for agriculture to continue and prosper is in the interest of all residents of this state, who benefit directly or indirectly from agricultural production and stewardship of farmlands and ranchlands. Valuation of farm properties based upon market data from sales for investment or other purposes not connected with bona fide farm use encourages the conversion of agricultural land to other uses. The identification of agricultural land for farm use, as provided by law, substantially limits alternative uses of such land and justifies the valuation of that land based on its agricultural production capability. Therefore, it is the declared intent of the Legislative Assembly that bona fide farm properties be assessed for ad valorem property tax purposes at a value that is exclusive of values attributable to urban influences or speculative purposes. [1999 c.314 §1; 2017 c.315 §10]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308A - Land Special Assessments › Section 308A.053 - Definitions for ORS 308A.050 to 308A.128.

As used in ORS 308A.050 to 308A.128:
(1) "Exclusive farm use zone" means a zoning district established by a county or a city under the authority granted by ORS chapter 215 or 227 that is consistent with the farm use zone provisions set forth in ORS 215.203 to 215.311, 215.438, 215.448, 215.452, 215.453, 215.455 or 215.700 to 215.780.
(2) "Exclusive farm use zone farmland" means land that qualifies for special assessment under ORS 308A.062.
(3) "Homesite" means the land, 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 a dwelling.
(4) "Nonexclusive farm use zone farmland" means land that is not within an exclusive farm use zone but that qualifies for farm use special assessment under ORS 308A.068.
(5) "Remediation plan" means a plan certified by an extension agent of the Oregon State University Extension Service to remediate or mitigate severe adverse conditions on farmland.
(6) "Severe adverse conditions on farmland" means conditions that render impracticable continued farm use and that are not due to an intentional or negligent act or omission by the owner, tenant or lessee of the farmland or the applicant for certification of a remediation plan. [1999 c.314 §2; 2003 c.539 §34; 2009 c.776 §1; 2011 c.679 §10]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308A - Land Special Assessments › Section 308A.059 - Farm use definition; rules.

(1) The Department of Revenue shall provide by rule for a more detailed definition of farm use, consistent with the general definition in ORS 308A.056, to be used by county assessors in determining qualification for special assessment under ORS 308A.068. The rules shall not be designed to exclude from the special assessment those lands that are in farm use as defined in ORS 308A.056 for which tax relief is intended.
(2) In determining qualification for special assessment under ORS 308A.068, the county assessor shall consider the use of the land by the owner, renter or operator thereof together with any other lands that are a part of one farming unit being operated by the owner, renter or operator. [Formerly 308.380]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308A - Land Special Assessments › Section 308A.062 - Qualification of exclusive farm use zone farmland.

(1) Any land that is within an exclusive farm use zone and that is used exclusively for farm use shall qualify for farm use special assessment under ORS 308A.050 to 308A.128, unless disqualified under other provisions of law.
(2) Whether farmland qualifies for special assessment under this section shall be determined as of January 1 of the assessment year. However, if land so qualified becomes disqualified prior to July 1 of the same assessment year, the land shall be valued under ORS 308.232, at its real market value as defined by law without regard to this section, and shall be assessed at its assessed value under ORS 308.146 or as otherwise provided by law. If the land becomes disqualified on or after July 1, the land shall continue to qualify for special assessment as provided in this section for the current tax year. [1999 c.314 §5]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308A - Land Special Assessments › Section 308A.065 - County counsel review of exclusive farm use zoning ordinances; notice upon determination of unqualified land; assessment pending zone requalification.

(1) Upon written request of the county assessor or county governing body, the county counsel shall review the zoning ordinances of the county that purport to establish exclusive farm use zones to determine if any zone mentioned in the ordinance is not an exclusive farm use zone. If the county counsel is in doubt as to whether a zone is an exclusive farm use zone, the county counsel shall request the assistance of the Department of Revenue under ORS 305.110. The county counsel shall promptly notify the county assessor and county governing body by letter of the findings of the county counsel.
(2) If the assessor discovers any land that has been granted farm use special assessment under ORS 308A.062 that is not qualified for such assessment because the zone is not an exclusive farm use zone, the assessor shall immediately notify the county governing body of this fact.
(3) Within six months from the date the county governing body receives notice from the assessor or from the Land Conservation and Development Commission that a farm use zone is not an exclusive farm use zone, the county governing body shall qualify the zone as an exclusive farm use zone within the meaning of ORS 308A.062. The assessor shall continue to assess the land at the special assessment provided in ORS 308A.107 until the county governing body qualifies the zone or the land is disqualified under ORS 308A.113.
(4) Subsections (1) to (3) of this section shall provide the exclusive procedure for correcting the erroneous granting of farm use special assessment as exclusive farm use zone farmland when the zone does not meet the definition of an exclusive farm use zone under ORS 308A.053. [Formerly 308.403]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308A - Land Special Assessments › Section 308A.068 - Qualification of nonexclusive farm use zone farmland.

(1) Any land that is not within an exclusive farm use zone but that is being used, and has been used for the preceding two years, exclusively for farm use shall qualify for farm use special assessment:
(a) If the land meets the income requirements set forth in ORS 308A.071; and
(b) Upon compliance with the application requirements set forth in ORS 308A.077.
(2)(a) The provisions of this section shall not apply to any land with respect to which the owner has granted, and has outstanding, any lease or option to buy the surface rights for other than farm use.
(b) This subsection does not apply in the case of a lease or option to buy surface rights:
(A)(i) For the exploration of geothermal resources, as defined by ORS 522.005, mineral resources or other subsurface resources; or
(ii) For the use of land for hunting, fishing, camping or other recreational use; and
(B) If the exploration, use or possession engaged in pursuant to the lease or option to buy does not interfere with the farm use of the farmland.
(3) Whether farmland qualifies for special assessment under this section shall be determined as of January 1 of the assessment year. However, if land so qualified becomes disqualified prior to July 1 of the same assessment year, the land shall be valued under ORS 308.232, at its real market value as defined by law without regard to this section, and shall be assessed at its assessed value under ORS 308.146 or as otherwise provided by law. If the land becomes disqualified on or after July 1, the land shall continue to qualify for special assessment as provided in this section for the current tax year. [1999 c.314 §7]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308A - Land Special Assessments › Section 308A.074 - Wasteland qualifications; annual application.

(1) Wasteland, dry or covered with water, neither economically tillable nor grazeable, lying in or adjacent to and in common ownership with nonexclusive farm use zone farmland described in ORS 308A.068, and that is not currently being used for any economic farm use shall qualify for farm use special assessment under ORS 308A.068 if the farmland was operated as part of a farm unit that produced more than one-half of the adjusted gross income of the owner or owners in the year prior to the year an application is filed under this section.
(2)(a) An owner of wasteland shall make annual application to qualify the wasteland as nonexclusive farm use zone farmland under ORS 308A.068.
(b) The application shall be filed with the county assessor on or before April 15 of each year qualification is desired. The application shall be made on forms prepared by the Department of Revenue and supplied by the county assessor and shall include any information as may be reasonably required to determine qualification, including copies of applicable state income tax returns. All information provided, including determinations made under administrative and court proceedings relating to the assessment of the wasteland, shall be confidential information of the assessor’s office and shall be used only for purposes of ORS 308A.050 to 308A.128.
(c) There shall be attached to each application an affidavit or affirmation from the applicant providing that the statements contained in the application are true.
(3) For purposes of this section, "owner" or "owners" means the person or persons entitled to file for special assessment under ORS 308A.077 (2)(b). [1999 c.314 §9]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308A - Land Special Assessments › Section 308A.077 - Application to qualify nonexclusive farm use zone farmland.

(1) Any owner of nonexclusive farm use zone farmland entitled to special assessment under ORS 308A.068 must, to secure the assessment, make application therefor to the county assessor on or before April 1 of the first year in which the assessment is desired.
(2)(a) The application shall be made upon forms prepared by the Department of Revenue and supplied by the county assessor and shall include any information as may reasonably be required to determine the entitlement of the applicant.
(b) The application may be signed by any one of the following:
(A) The owner of the farmland who holds an estate therein in fee simple or for life.
(B) Any one of tenants in common or tenants by the entirety, holding an estate in the farmland in fee simple or for life.
(C) Any person of legal age, duly authorized in writing to sign an application on behalf of any person described in subparagraph (A) or (B) of this paragraph.
(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.
(c) The assessor or the deputy of the assessor may not approve an application signed by a person whose authority to sign is not a matter of public record unless there is filed with the assessor a true copy of the deed, contract of sale, power of attorney or other appropriate instrument evidencing the signer’s interest or authority. When filed with the assessor only, such instrument shall not constitute a public record.
(3) There shall be attached to each application the affidavit or affirmation of the applicant that the statements contained therein are true. [Formerly 308.375; 2003 c.46 §23]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308A - Land Special Assessments › Section 308A.080 - Acquired land qualifications.

(1) Acquired land shall qualify for farm use special assessment if:
(a) The acquired land:
(A) Is not in an exclusive farm use zone;
(B) Is, immediately upon acquisition, put into farm use; and
(C) Is operated as part of the total farming unit with the original land; and
(b) The original land:
(A) Is owned by the purchaser of the acquired land;
(B) Is in farm use;
(C) Is assessed under ORS 308A.107; and
(D) Produced gross income of at least $10,000 in the calendar year prior to acquisition.
(2) Land that qualifies for farm use special assessment under subsection (1) of this section shall, for purposes of the gross income requirement under ORS 308A.071, be added to and treated as a part of the entire farming unit upon acquisition.
(3) In order for acquired land described in this section to qualify under ORS 308A.068, an application must be filed under ORS 308A.077 on or before April 1 of the first year following acquisition in which farm use special assessment is sought for the acquired land. [Formerly 308.374]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308A - Land Special Assessments › Section 308A.083 - Potential additional tax liability.

In the case of exclusive farm use zone farmland that qualifies for special assessment under ORS 308A.062 or nonexclusive farm use zone farmland that qualifies for special assessment under ORS 308A.068, the county assessor shall enter on the assessment and tax roll the notation "potential additional tax liability" until the land is disqualified under ORS 308A.113 or 308A.116. [1999 c.314 §12]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308A - Land Special Assessments › Section 308A.086 - Requalification generally.

(1) Any land that has been disqualified from farm use special assessment under ORS 308A.050 to 308A.128 may requalify for special assessment under ORS 308A.050 to 308A.128 at the same time and in the same manner and under the same provisions of law as land initially qualifies for farm use special assessment under ORS 308A.050 to 308A.128.
(2) Land that requalifies under this section must meet applicable qualification requirements as of the assessment date for the tax year for which special assessment of the requalified land under ORS 308A.050 to 308A.128 is sought.
(3) This section does not apply to the requalification of land that was disqualified and that is described:
(a) In the case of land in an exclusive farm use zone, under ORS 215.236 (relating to nonfarm dwellings) and ORS 308A.706 (1)(a) (relating to compatible nonuse);
(b) In the case of nonexclusive farm use zone farmland, under ORS 308A.089 (relating to requalification during first year of disqualification), 308A.116 (4) (relating to subdivision), 308A.122 (relating to abatement for failure to meet income requirements) or 308A.706 (1)(a) (relating to compatible nonuse); and
(c) Under ORS 308A.706 (1)(d) (relating to change in special assessment). [1999 c.314 §13]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308A - Land Special Assessments › Section 308A.089 - Requalification of disqualified nonexclusive farm use zone farmland; fee.

(1) Notwithstanding ORS 308A.724, land that was nonexclusive farm use zone farmland and that has been disqualified by the county assessor from farm use special assessment for the reason that the land is no longer in farm use as described under ORS 308A.116 (1)(c) may be requalified for farm use special assessment for the first year in which the disqualification is in effect.
(2) Disqualified farmland may requalify for special assessment under this section upon compliance with the following:
(a) The owner shall make application for requalification to the county assessor on or before December 15 of the tax year for which the disqualification is first in effect.
(b) The application shall be made upon forms prepared by the Department of Revenue and supplied by the county assessor.
(c) The application shall contain the information necessary to determine that the property meets the requirements of ORS 308A.071 and the other requirements for property to receive a farm use special assessment under ORS 308A.050 to 308A.128.
(d) The application shall be signed by the owner and shall be accompanied by a filing fee of:
(A) $1 for each $1,000 (or fraction of $1,000) of real market value of the property as determined under ORS 308.232.
(B) Not less than $10 or more than $250.
(e) There shall be annexed to each application for requalification the affidavit or affirmation of the applicant that the statements contained therein are true.
(3) Upon receipt of the application, the county assessor shall determine if the property meets the requirements of ORS 308A.071 and the other requirements for farm use special assessment under ORS 308A.050 to 308A.128 for the year in which the disqualification is first in effect.
(4) Upon approval of the application the county assessor shall notify the officer in charge of the assessment and tax roll of the requalification for special assessment under ORS 308A.068. The officer shall correct the current assessment and tax roll to reflect the special assessment, as provided under ORS 311.205 (1)(e).
(5) Upon disapproval of the application, the county assessor shall notify the owner of the application’s disapproval and the land’s continued disqualification. If notice of disapproval is not mailed prior to April 15 of the tax year, the application shall be considered approved.
(6) As used in this section, "owner" means the person or persons entitled to file for special assessment under ORS 308A.077 (2)(b). [Formerly 308.392]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308A - Land Special Assessments › Section 308A.091 - Rules for farm use special assessment pursuant to remediation plan; fee; limitation.

(1) The Director of the Department of Revenue shall adopt rules necessary for administration of farm use special assessment pursuant to a remediation plan under ORS 308A.056.
(2) The Director of the Oregon State University Extension Service may establish by rule a fee, payable by persons seeking to implement remediation plans, in an amount necessary to reimburse the Oregon State University Extension Service for the costs of certifying the plans.
(3) Only the portions of farmland on which the remediation plan is actually implemented qualify for farm use special assessment under ORS 308A.062 and 308A.068 pursuant to a remediation plan under ORS 308A.056. [2009 c.776 §9]
Note:
308A.091 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 308A or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
2023 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]
2023 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]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308A - Land Special Assessments › Section 308A.098 - County property value appeals board 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 property value appeals board in the event of any consideration of a petition involving the assessed value of farmland by the property value appeals board under ORS 309.100. [Formerly 308.355; 2023 c.29 §19]
Note:
The amendments to 308A.098 by section 19, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.
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.
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308A - Land Special Assessments › Section 308A.309 - Submission of application for approval of local granting authority; grounds for denial; approval; application withdrawal.

(1) Within 10 days of filing in the office of the assessor, the assessor shall refer each application for classification to the planning commission, if any, of the governing body and to the granting authority, which shall be the county governing body, if the land is in an unincorporated area, or the city legislative body, if it is in an incorporated area. An application shall be acted upon in a city or county with a comprehensive plan in the same manner in which an amendment to the comprehensive plan is processed. In determining whether an application made for classification under ORS 308A.300 (1)(b) should be approved or disapproved, the granting authority shall weigh:
(a) The projected costs and other consequences of extending urban services to the affected lot or parcel;
(b) The value of preserving the lot or parcel as open space;
(c) The projected costs and other consequences of extending urban services beyond the affected lot or parcel; and
(d) The projected costs and other consequences, including the projected costs of extending urban services, of expanding the urban growth boundary in other areas if necessary to compensate for any reduction in available buildable lands.
(2) The granting authority shall not deny the application solely because of the potential loss in revenue that may result from granting the application if the granting authority determines that preservation of the current use of the land will:
(a) Conserve or enhance natural or scenic resources;
(b) Protect air or streams or water supplies;
(c) Promote conservation of soils, wetlands, beaches or tidal marshes;
(d) Conserve landscaped areas, such as public or private golf courses, which 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, sanctuaries, or other open spaces;
(f) Enhance recreation opportunities;
(g) Preserve historic sites;
(h) Promote orderly urban or suburban development; or
(i) Affect any other factors relevant to the general welfare of preserving the current use of the property.
(3) The granting authority may approve the application with respect to only part of the land which is the subject of the application; but if any part of the application is denied, the applicant may withdraw the entire application. [Formerly 308.755]