(a) Land within an exclusive farm use zone qualified for special assessment under ORS 308A.062; and
(b) Nonexclusive farm use zone farmland qualified for special assessment under ORS 308A.068.
(2) Land described in subsection (1) of this section shall be disqualified from the special assessment upon either of the following outcomes against the owner of the land, or the person with legal possession and control of the land, based on conduct constituting illegal growing of marijuana on that land:
(a) An order imposing a civil penalty becoming final by operation of law or on appeal in accordance with ORS 183.745.
(b) Entry of a final judgment of conviction.
(3) Notwithstanding subsection (2) of this section, land shall not be disqualified from special assessment under this section if the landowner, or other person obligated to pay ad valorem property taxes on the land:
(a) Reasonably lacked knowledge of the illegal growing of marijuana on the land;
(b) Notified a law enforcement agency as soon as practicable after the date on which the landowner or other person knew or should have known that illegal growing of marijuana was occurring on the land; or
(c) Acquired the land in an arm’s-length transaction in the period between the date on which a civil penalty was imposed or a criminal complaint upon which the final judgment of conviction is based was filed and the date on which an order or a final judgment described in subsection (2) of this section was issued or entered.
(4)(a) Notwithstanding any provision of ORS 308.210, 308A.056, 308A.062, 308A.068, 308A.071, 308A.113, 308A.116, 308A.718, 308A.724, 311.405 or 311.410 to the contrary, disqualification under subsection (2) of this section shall be deemed to have occurred as of the January 1 assessment date of the earlier of the assessment year in which a civil penalty was imposed or a criminal complaint upon which the final judgment of conviction is based was filed.
(b) The disqualification shall apply to the portion of the land that is granted special assessment under a program referred to in subsection (1) of this section only for the year in which the disqualification is deemed to have occurred under paragraph (a) of this subsection.
(c) The county assessor shall correct the tax roll for the year in which the disqualification is deemed to have occurred.
(5) Upon disqualification, additional taxes shall be determined as provided in ORS 308A.700 to 308A.733.
(6) As used in this section:
(a) “Final judgment of conviction” means a criminal judgment for which the time to appeal has expired without any party filing an appeal or that is not subject to further appeal or review.
(b) “Illegal growing of marijuana” means the production of marijuana in a manner or place that subjects the production or producer to civil or criminal enforcement under ORS 475C.005 to 475C.525. [2025 c.533 §2]