Land Special Assessments

ORS 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 (Qualification of exclusive farm use zone farmland) 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 (Nonfarm dwelling in exclusive farm use zone).

(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 (“Drainage basin” defined) to 536.780 (Water conservation or curtailment plan).
(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 (Assessor to send notice upon disqualification or forestland change in use) 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 (Assessing property), 308A.062 (Qualification of exclusive farm use zone farmland), 311.405 (Tax as lien) or 311.410 (Effect of property transfer or lease termination on lien and on taxability of property), 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 (Assessor to send notice upon disqualification or forestland change in use) 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 (Definitions for ORS 308A) to 308A.733 (Withdrawal of change of special assessment application). [Formerly 308.397; 2009 c.776 §3]

Law Review Citations

53 OLR 120 (1974)

Source

Last accessed
Mar. 11, 2023

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