Disqualification of homesite
(1)A homesite shall be disqualified from assessment under ORS 308A.256 (Maximum assessed value and assessed value of homesites) and shall be assessed at the assessed value under ORS 308.146 (Determination of maximum assessed value and assessed value) 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)Intentionally left blank —Ed.
(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 (Nonfarm dwelling in exclusive farm use zone), 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 (Nonfarm dwelling in exclusive farm use zone), additional taxes shall be imposed as provided in ORS 308A.700 (Definitions for ORS 308A.700 to 308A.733) to 308A.733 (Withdrawal of change of special assessment application). [Formerly 308.378]
Section 308A.259 — Disqualification of homesite,