(1) "Exclusive farm use zone" has the meaning given that term in ORS 308A.053.
(2) "Forestland" means forestland that is a parcel of land of more than 10 acres that has been zoned in the comprehensive plan for exclusive farm use, forest use or farm and forest use and that is, as of the assessment date for which value for the forest homesite is being determined:
(a) Land that has as its highest and best use the growing and harvesting of trees of a marketable species;
(b) Land that has been designated as forestland under ORS 321.257 to 321.390 or 321.805 to 321.855; or
(c) Land that is assessed as small tract forestland under ORS 321.700 to 321.754.
(3) "Homesite" means land described in ORS 308A.253, including all tangible improvements to the land under and adjacent to a dwelling and other structures, if any, that are customarily provided in conjunction with the dwelling.
(4) "Nonexclusive farm use zone farmland" has the meaning given that term in ORS 308A.053.
(5) "Owner" or "owners" means:
(a) The person who holds an estate in the homesite in fee simple or for life.
(b) Any one of tenants in common or tenants by the entirety, holding an estate in the homesite in fee simple or for life.
(c) Any person of legal age, duly authorized in writing to act on behalf of any person described in paragraph (a) or (b) of this subsection in filing an application for special assessment of nonexclusive farm use zone farmland.
(d) The guardian or conservator of an owner, or the executor or administrator of an owner’s estate.
(e) The purchaser of the fee simple or life estate of an owner under a contract of sale. [1999 c.314 §29; 2003 c.454 §§96,98; 2003 c.621 §82]
Structure 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.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.092 - Determining value for farm use; procedure.
Section 308A.107 - Value for farm use; maximum assessed value and assessed value of farmland.
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.350 - Definitions for ORS 308A.350 to 308A.383.
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.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.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.459 - Valuation; potential additional tax liability.
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.707 - Additional taxes when land disqualified from small tract forestland assessment.
Section 308A.709 - Circumstances when additional taxes are not imposed.
Section 308A.715 - Imposition of deferred additional taxes upon request of owner.
Section 308A.733 - Withdrawal of change of special assessment application.