2021 Oregon Revised Statutes
Chapter 308A - Land Special Assessments
Section 308A.071 - Income requirements for nonexclusive farm use zone farmland.


(2)(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 (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 to 536.780; 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 (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 ยง22]

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.