2021 Oregon Revised Statutes
Chapter 308A - Land Special Assessments
Section 308A.056 - Definition of "farm use."


(a) Raising, harvesting and selling crops.
(b) Feeding, breeding, managing or selling livestock, poultry, fur-bearing animals or honeybees or the produce thereof.
(c) Dairying and selling dairy products.
(d) Stabling or training equines, including but not limited to providing riding lessons, training clinics and schooling shows.
(e) Propagating, cultivating, maintaining or harvesting aquatic species and bird and animal species to the extent allowed by the rules adopted by the State Fish and Wildlife Commission.
(f) On-site constructing and maintaining equipment and facilities used for the activities described in this subsection.
(g) Preparing, storing or disposing of, by marketing, donation to a local food bank or school or otherwise, the products or by-products raised for human or animal use on land described in this section.
(h) Implementing a remediation plan previously presented to the assessor for the county in which the land that is the subject of the plan is located.
(i) Using land described in this section for any other agricultural or horticultural use or animal husbandry or any combination thereof.
(2) "Farm use" does not include the use of land subject to timber and forestland taxation under ORS chapter 321, except land used exclusively for growing cultured Christmas trees or land described in ORS 321.267 (3) or 321.824 (3) (relating to land used to grow certain hardwood timber, including hybrid cottonwood).
(3) For purposes of this section, land is currently employed for farm use if the land is:
(a) Farmland, the operation or use of which is subject to any farm-related government program;
(b) Land lying fallow for one year as a normal and regular requirement of good agricultural husbandry;
(c) Land planted in orchards or other perennials, other than land specified in paragraph (d) of this subsection, prior to maturity;
(d) Land not in an exclusive farm use zone that has not been eligible for assessment at special farm use value in the year prior to planting the current crop and has been planted in orchards, cultured Christmas trees or vineyards for at least three years;
(e) Wasteland, in an exclusive farm use zone, dry or covered with water, neither economically tillable nor grazeable, lying in or adjacent to and in common ownership with farm use land and that is not currently being used for any economic farm use;
(f) Except for land under a single family dwelling, land under buildings supporting accepted farming practices, including the processing facilities allowed by ORS 215.255 and the processing of farm crops into biofuel as commercial activities in conjunction with farm use under ORS 215.213 (2)(c) and 215.283 (2)(a);
(g) Water impoundments lying in or adjacent to and in common ownership with farm use land;
(h) Any land constituting a woodlot, not to exceed 20 acres, contiguous to and owned by the owner of land specially valued for farm use even if the land constituting the woodlot is not utilized in conjunction with farm use;
(i) Land lying idle for no more than one year when the absence of farming activity is the result of the illness of the farmer or a member of the farmer’s immediate family, including injury or infirmity, regardless of whether the illness results in death;
(j) Land described under ORS 321.267 (3) or 321.824 (3) (relating to land used to grow certain hardwood timber, including hybrid cottonwood);
(k) Land subject to a remediation plan previously presented to the assessor for the county in which the land that is the subject of the plan is located; or
(L) Land used for the processing of farm crops into biofuel, as defined in ORS 315.141, if:
(A) Only the crops of the landowner are being processed;
(B) The biofuel from all of the crops purchased for processing into biofuel is used on the farm of the landowner; or
(C) The landowner is custom processing crops into biofuel from other landowners in the area for their use or sale.
(4) As used in this section:
(a) "Accepted farming practice" means a mode of operation that is common to farms of a similar nature, necessary for the operation of these similar farms to obtain a profit in money and customarily utilized in conjunction with farm use.
(b) "Cultured Christmas trees" means trees:
(A) Grown on lands used exclusively for that purpose, capable of preparation by intensive cultivation methods such as plowing or turning over the soil;
(B) Of a marketable species;
(C) Managed to produce trees meeting U.S. No. 2 or better standards for Christmas trees as specified by the Agricultural Marketing Service of the United States Department of Agriculture; and
(D) Evidencing periodic maintenance practices of shearing for Douglas fir and pine species, weed and brush control and one or more of the following practices:
(i) Basal pruning;
(ii) Fertilizing;
(iii) Insect and disease control;
(iv) Stump culture;
(v) Soil cultivation; or
(vi) Irrigation. [1999 c.314 §3; 2001 c.613 §21; 2003 c.454 §120; 2003 c.621 §81a; 2007 c.739 §37; 2009 c.776 §2; 2009 c.850 §13; 2012 c.74 §5; 2013 c.319 §1; 2019 c.410 §5]

Structure 2021 Oregon Revised Statutes

2021 Oregon Revised Statutes

Volume : 08 - Revenue and Taxation

Chapter 308A - Land Special Assessments

Section 308A.053 - Definitions for ORS 308A.050 to 308A.128.

Section 308A.056 - Definition of "farm use."

Section 308A.059 - Farm use definition; rules.

Section 308A.062 - Qualification of exclusive farm use zone farmland.

Section 308A.065 - County counsel review of exclusive farm use zoning ordinances; notice upon determination of unqualified land; assessment pending zone requalification.

Section 308A.068 - Qualification of nonexclusive farm use zone farmland.

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

Section 308A.074 - Wasteland qualifications; annual application.

Section 308A.077 - Application to qualify nonexclusive farm use zone farmland.

Section 308A.080 - Acquired land qualifications.

Section 308A.086 - Requalification generally.

Section 308A.089 - Requalification of disqualified nonexclusive farm use zone farmland; fee.

Section 308A.091 - Rules for farm use special assessment pursuant to remediation plan; fee; limitation.

Section 308A.092 - Determining value for farm use; procedure.

Section 308A.095 - Elective appointment of county board of review for advice on income-approach factors.

Section 308A.107 - Value for farm use; maximum assessed value and assessed value of farmland.

Section 308A.113 - Disqualification of exclusive farm use zone farmland; reversal for remediation plan.

Section 308A.116 - Disqualification of nonexclusive farm use zone farmland; reversal for remediation plan.

Section 308A.119 - Abatement; termination of abatement.

Section 308A.128 - Certain district assessments inapplicable to exclusive farm use zone farmland.

Section 308A.250 - Definitions for ORS 308A.250 to 308A.259.

Section 308A.253 - Qualification of homesites.

Section 308A.256 - Maximum assessed value and assessed value of homesites.

Section 308A.259 - Disqualification of homesite.

Section 308A.300 - Definitions for ORS 308A.300 to 308A.330.

Section 308A.309 - Submission of application for approval of local granting authority; grounds for denial; approval; application withdrawal.

Section 308A.312 - Notice to assessor of approval or denial; recording approval; assessor to record potential additional taxes on tax roll; appeal from denial.

Section 308A.315 - Determination of maximum assessed value and assessed value of open space lands; rules.

Section 308A.318 - Change in use of open space land; notice to assessor; withdrawal from classification; collection of additional taxes; exception.

Section 308A.321 - Withdrawal by assessor when use changed; notice; imposition of additional taxes; interest; penalty; exception.

Section 308A.324 - Prepayment of additional taxes; extending taxes on tax roll; collection; distribution.

Section 308A.350 - Definitions for ORS 308A.350 to 308A.383.

Section 308A.359 - Standards and criteria for exemption; determination; exemption limited to certain lands; application withdrawal.

Section 308A.360 - City and county authorization required for exemption of riparian land within city and urban growth boundary.

Section 308A.362 - Approval or disapproval of application; limitation on approval; order; notice; exemption; potential additional taxes.

Section 308A.365 - Duration of exemption; change in use; withdrawal at request of owner.

Section 308A.368 - Additional taxes upon withdrawal from riparian land designation; computation.

Section 308A.371 - Additional taxes; payment; collection.

Section 308A.374 - Reports on riparian land use from owners; effect of failure to make report upon demand; request by assessor for determination of continued qualification.

Section 308A.377 - Abatement of additional tax when farm, forest or open space land designated riparian.

Section 308A.400 - Findings.

Section 308A.403 - Legislative intent.

Section 308A.406 - Definitions for ORS 308A.403 to 308A.430.

Section 308A.409 - Wildlife habitat conservation and management plans; rules.

Section 308A.412 - Plan submission and review; limitation on approval; rules.

Section 308A.415 - Designation by State Fish and Wildlife Commission of land eligible for wildlife habitat special assessment.

Section 308A.418 - Removal of designation upon request of city or county; requirements.

Section 308A.424 - Application for special assessment; approval.

Section 308A.427 - Valuation; potential additional tax liability.

Section 308A.430 - Disqualification from special assessment; additional taxes.

Section 308A.450 - Definitions for ORS 308A.450 to 308A.465.

Section 308A.453 - Requirements.

Section 308A.456 - Application for conservation easement special assessment; contents; application fee.

Section 308A.459 - Valuation; potential additional tax liability.

Section 308A.462 - Dwellings.

Section 308A.465 - Inspection by holder; disqualification; notice; requalification; additional tax.

Section 308A.700 - Definitions for ORS 308A.700 to 308A.733.

Section 308A.703 - Additional taxes upon disqualification.

Section 308A.706 - Circumstances when additional taxes are deferred; potential additional tax liability.

Section 308A.707 - Additional taxes when land disqualified from small tract forestland assessment.

Section 308A.709 - Circumstances when additional taxes are not imposed.

Section 308A.712 - Determining amount of deferred additional taxes and period for which additional taxes are due.

Section 308A.715 - Imposition of deferred additional taxes upon request of owner.

Section 308A.718 - Assessor to send notice upon disqualification or forestland change in use; deadline; appeal; change in special assessment explanation; remediation plan notification.

Section 308A.724 - Application for change of special assessment following disqualification; time for meeting farm use income requirements; application due dates; limitation on special assessments for disqualified wildlife habitat and conservation eas...

Section 308A.727 - Change to open space use; additional taxes upon withdrawal; notification upon application.

Section 308A.730 - Application for special assessment following acquisition of land through government exchange; amount of additional taxes following disqualification.

Section 308A.733 - Withdrawal of change of special assessment application.

Section 308A.740 - Legislative policy.

Section 308A.743 - Disqualification limited when land subject to conservation and management plan, conservation easement or deed restriction; procedural requirements.