ORS 308A.071
Income requirements for nonexclusive farm use zone farmland


(1)

For purposes of ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland), farmland or a farm parcel that is not within an area zoned for exclusive farm use is not used exclusively for farm use unless all of the prerequisites of subsections (2) to (5) of this section are met.

(2)

Intentionally left blank —Ed.

(a)

Except as provided in subsection (6) of this section, in three out of the five full calendar years immediately preceding the assessment date, the farmland or farm parcel was operated as a part of a farm unit that has produced a gross income from farm uses in the following amount for a calendar year:

(A)

If the farm unit consists of 6-1/2 acres or less, the gross income from farm use shall be at least $650.

(B)

If the farm unit consists of more than 6-1/2 acres but less than 30 acres, the gross income from farm use shall be at least equal to the product of $100 times the number of acres and any fraction of an acre of land included.

(C)

If the farm unit consists of 30 acres or more, the gross income from farm use shall be at least $3,000.

(b)

For purposes of determining the number of acres to be considered under paragraph (a) of this subsection, the land described in ORS 308A.056 (Definition of “farm use.”) (3) and the land, not exceeding one acre, used as a homestead shall not be included.

(c)

If a farm parcel is operated as part of a farm unit and the farmland of the farm unit is not all under the same ownership, the gross income requirements applicable to the farm parcel shall be as provided under paragraph (a) of this subsection. In addition, the gross income from farm use of a farm parcel described under this paragraph must be at least:

(A)

One-half of the gross income requirements described under paragraph (a) of this subsection that would be required if the farm parcel were the only farmland of the farm unit; or

(B)

A cash or net share crop rental of one-quarter of the gross income requirements described under paragraph (a) of this subsection that would be required if the farm parcel were the only farmland of the farm unit. For purposes of this subparagraph, “net share crop rental” means the value of any crop received by the owner of the farm parcel less any costs borne by the owner of the farm parcel.

(3)

Excise or income tax returns are filed with the Department of Revenue for purposes of ORS chapter 316, 317 or 318 by the farmland owner or the operator of the farm unit that include a Schedule F and, if applicable, by the owner of a farm parcel that include a schedule or schedules showing rental income received by the owner of the farm parcel, during the years to which the income requirements of this section apply.

(4)

Upon request, a copy of the returns or the schedules of the returns showing the gross income received from farm use is furnished by the taxpayer to the county assessor.

(5)

The burden of proving the gross income of the farm unit for the years described in subsection (2) of this section is upon the person claiming special assessment for the land.

(6)

The failure of a farm unit to produce the amount of gross income required by subsection (2) of this section shall not prevent the farm unit from meeting the qualifications of this section if:

(a)

The failure is 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); and

(b)

The farm unit produces the required amount of gross income in three out of the last five nonflood or nondrought years.

(7)

As used in this section:

(a)

“Farm parcel” means the contiguous land under the same ownership, whether assessed as one or more than one tax lot.

(b)

“Gross income” includes the value of any crop or livestock that is used by the owner personally or in the farming operation of the owner, but does not include:

(A)

The value of any crop or livestock so used unless records accurately reflecting both value and use of the crop or livestock are kept by the owner in a manner consistent with generally accepted accounting principles; and

(B)

The purchase cost of livestock.

(c)

“Owner” or “ownership” means any person described under ORS 308A.077 (Application to qualify nonexclusive farm use zone farmland) (2)(b)(A), (B), (D) or (E) and spouse or other person who is also an owner as tenant in common or other joint ownership interest. [Formerly 308.372; 2003 c.46 §22]

Source: Section 308A.071 — Income requirements for nonexclusive farm use zone farmland, https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html.

308A.050
Legislative intent
308A.053
Definitions for ORS 308A.050 to 308A.128
308A.056
Definition of “farm use.”
308A.059
Farm use definition
308A.062
Qualification of exclusive farm use zone farmland
308A.065
County counsel review of exclusive farm use zoning ordinances
308A.068
Qualification of nonexclusive farm use zone farmland
308A.071
Income requirements for nonexclusive farm use zone farmland
308A.074
Wasteland qualifications
308A.077
Application to qualify nonexclusive farm use zone farmland
308A.080
Acquired land qualifications
308A.083
Potential additional tax liability
308A.086
Requalification generally
308A.089
Requalification of disqualified nonexclusive farm use zone farmland
308A.091
Rules for farm use special assessment pursuant to remediation plan
308A.092
Determining value for farm use
308A.095
Elective appointment of county board of review for advice on income-approach factors
308A.098
County board of property tax appeals use of assessor’s data
308A.107
Value for farm use
308A.110
Real property improvements and machinery not subject to farm use special assessment
308A.113
Disqualification of exclusive farm use zone farmland
308A.116
Disqualification of nonexclusive farm use zone farmland
308A.119
Abatement
308A.122
Effect of requalification on potential additional taxes
308A.125
Historic cemeteries within exclusive farm use zones
308A.128
Certain district assessments inapplicable to exclusive farm use zone farmland
308A.250
Definitions for ORS 308A.250 to 308A.259
308A.253
Qualification of homesites
308A.256
Maximum assessed value and assessed value of homesites
308A.259
Disqualification of homesite
308A.300
Definitions for ORS 308A.300 to 308A.330
308A.303
Legislative intent
308A.306
Application for open space use assessment
308A.309
Submission of application for approval of local granting authority
308A.312
Notice to assessor of approval or denial
308A.315
Determination of maximum assessed value and assessed value of open space lands
308A.318
Change in use of open space land
308A.321
Withdrawal by assessor when use changed
308A.324
Prepayment of additional taxes
308A.327
Reports on land use from owners
308A.330
Rules
308A.350
Definitions for ORS 308A.350 to 308A.383
308A.353
Legislative intent
308A.356
Application for exemption as riparian land
308A.359
Standards and criteria for exemption
308A.360
City and county authorization required for exemption of riparian land within city and urban growth boundary
308A.362
Approval or disapproval of application
308A.365
Duration of exemption
308A.368
Additional taxes upon withdrawal from riparian land designation
308A.371
Additional taxes
308A.374
Reports on riparian land use from owners
308A.377
Abatement of additional tax when farm, forest or open space land designated riparian
308A.383
Rules
308A.400
Findings
308A.403
Legislative intent
308A.406
Definitions for ORS 308A.403 to 308A.430
308A.409
Wildlife habitat conservation and management plans
308A.412
Plan submission and review
308A.415
Designation by State Fish and Wildlife Commission of land eligible for wildlife habitat special assessment
308A.418
Removal of designation upon request of city or county
308A.421
Effect of designation or removal for property tax purposes
308A.424
Application for special assessment
308A.427
Valuation
308A.430
Disqualification from special assessment
308A.450
Definitions for ORS 308A.450 to 308A.465
308A.453
Requirements
308A.456
Application for conservation easement special assessment
308A.459
Valuation
308A.462
Dwellings
308A.465
Inspection by holder
308A.700
Definitions for ORS 308A.700 to 308A.733
308A.703
Additional taxes upon disqualification
308A.706
Circumstances when additional taxes are deferred
308A.707
Additional taxes when land disqualified from small tract forestland assessment
308A.709
Circumstances when additional taxes are not imposed
308A.712
Determining amount of deferred additional taxes and period for which additional taxes are due
308A.715
Imposition of deferred additional taxes upon request of owner
308A.718
Assessor to send notice upon disqualification or forestland change in use
308A.724
Application for change of special assessment following disqualification
308A.727
Change to open space use
308A.730
Application for special assessment following acquisition of land through government exchange
308A.733
Withdrawal of change of special assessment application
308A.740
Legislative policy
308A.743
Disqualification limited when land subject to conservation and management plan, conservation easement or deed restriction
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