2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308A - Land Special Assessments › Section 308A.116 - Disqualification of nonexclusive farm use zone farmland; reversal for remediation plan; additional taxes.

(1) Nonexclusive farm use zone farmland qualified for special assessment under ORS 308A.068 shall be disqualified from such special assessment upon:
(a) Notification by the taxpayer to the assessor to remove the special assessment;
(b) Sale or transfer to an ownership making it exempt from ad valorem property taxation;
(c) Removal of the special assessment by the assessor upon the discovery that the land is no longer in farm use for failure to meet the income requirements under ORS 308A.071 or is no longer in farm use;
(d) The act of recording a subdivision plat under the provisions of ORS chapter 92; or
(e) Termination of a lease between a public owner of the farmland and a taxable lessee described in ORS 307.110.
(2) The county assessor shall not disqualify the land that has been receiving special assessment upon the sale or transfer to a new owner or transfer by reason of death of a former owner to a new owner if the land continues to be used solely for farm use.
(3) When, for any reason, the land or any portion thereof ceases to be used solely for farm use, the owner at the time of the change in use shall notify the assessor of the change prior to the next January 1 assessment date.
(4) If under subsection (1)(d) of this section, the county assessor disqualifies land for special assessment upon the act of platting the land, the land, or a part of the land, may be requalified for special assessment upon:
(a) Payment of all additional tax, interest or penalty that remains due and owing on the land;
(b) Submission by the owner of an application for special assessment under ORS 308A.077;
(c) Meeting all of the qualifications for farm use special assessment under ORS 308A.068; and
(d) Meeting the requirements, if any, of applicable local government zoning ordinances with regard to minimum lot or parcel acreage for farm use.
(5) 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.
(6)(a) Disqualification under subsection (1)(c) 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) Files an application for a certified remediation plan with the assessor within one year after the date of disqualification.
(b) In addition to the grounds for disqualification under subsection (1)(c) 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.
(7)(a) Notwithstanding ORS 308.210, 308A.068, 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.
(8) Upon disqualification, additional taxes shall be determined as provided in ORS 308A.700 to 308A.733. [Formerly 308.390; 2009 c.776 §4; 2017 c.275 §2]