Title 29, Revenue and Taxation

The Legislative Assembly recognizes that agriculture and related land uses contribute significantly to Oregon’s character and economy. The Legislative Assembly finds that providing the means for agriculture to continue and prosper is in the interest of all residents of this state…

As used in ORS 308A.050 to 308A.128: (1) “Exclusive farm use zone” means a zoning district established by a county or a city under the authority granted by ORS chapter 215 or 227 that is consistent with the farm use zone provisions set forth in ORS 215.203 to 215.311, 215.438, 21…

(1) As used in ORS 308A.050 to 308A.128, “farm use” means the current employment of land for the primary purpose of obtaining a profit in money by: (a) Raising, harvesting and selling crops. (b) Feeding, breeding, managing or selling livestock, poultry, fur-bearing animals or hon…

(1) The Department of Revenue shall provide by rule for a more detailed definition of farm use, consistent with the general definition in ORS 308A.056, to be used by county assessors in determining qualification for special assessment under ORS 308A.068. The rules shall not be de…

(1) Any land that is within an exclusive farm use zone and that is used exclusively for farm use shall qualify for farm use special assessment under ORS 308A.050 to 308A.128, unless disqualified under other provisions of law. (2) Whether farmland qualifies for special assessment …

(1) Upon written request of the county assessor or county governing body, the county counsel shall review the zoning ordinances of the county that purport to establish exclusive farm use zones to determine if any zone mentioned in the ordinance is not an exclusive farm use zone. …

(1) Any land that is not within an exclusive farm use zone but that is being used, and has been used for the preceding two years, exclusively for farm use shall qualify for farm use special assessment: (a) If the land meets the income requirements set forth in ORS 308A.071; and (…

(1) For purposes of ORS 308A.050 to 308A.128, farmland or a farm parcel that is not within an area zoned for exclusive farm use is not used exclusively for farm use unless all of the prerequisites of subsections (2) to (5) of this section are met. (2)(a) Except as provided in sub…

(1) Wasteland, dry or covered with water, neither economically tillable nor grazeable, lying in or adjacent to and in common ownership with nonexclusive farm use zone farmland described in ORS 308A.068, and that is not currently being used for any economic farm use shall qualify …

(1) Any owner of nonexclusive farm use zone farmland entitled to special assessment under ORS 308A.068 must, to secure the assessment, make application therefor to the county assessor on or before April 1 of the first year in which the assessment is desired. (2)(a) The applicatio…

(1) Acquired land shall qualify for farm use special assessment if: (a) The acquired land: (A) Is not in an exclusive farm use zone; (B) Is, immediately upon acquisition, put into farm use; and (C) Is operated as part of the total farming unit with the original land; and (b) The …

In the case of exclusive farm use zone farmland that qualifies for special assessment under ORS 308A.062 or nonexclusive farm use zone farmland that qualifies for special assessment under ORS 308A.068, the county assessor shall enter on the assessment and tax roll the notation “p…

(1) Any land that has been disqualified from farm use special assessment under ORS 308A.050 to 308A.128 may requalify for special assessment under ORS 308A.050 to 308A.128 at the same time and in the same manner and under the same provisions of law as land initially qualifies for…

(1) Notwithstanding ORS 308A.724, land that was nonexclusive farm use zone farmland and that has been disqualified by the county assessor from farm use special assessment for the reason that the land is no longer in farm use as described under ORS 308A.116 (1)(c) may be requalifi…

(1) The Director of the Department of Revenue shall adopt rules necessary for administration of farm use special assessment pursuant to a remediation plan under ORS 308A.056. (2) The Director of the Oregon State University Extension Service may establish by rule a fee, payable by…

(1) This section applies to: (a) Exclusive farm use zone farmland that qualifies for special assessment under ORS 308A.062; and (b) Nonexclusive farm use zone farmland that qualifies for special assessment under ORS 308A.068. (2) The values for farm use of farmland shall be deter…

(1) Income-approach factors being utilized by a county assessor in arriving at the values for farm use of farmland determined under ORS 308A.092 may be submitted by the county assessor to a county board of review appointed at the request of the county assessor for the purpose of …

Data utilized by a county assessor in arriving at the values for farm use of farmland under ORS 308A.092 shall be made available by the county assessor to the county property value appeals board in the event of any consideration of a petition involving the assessed value of farml…

(1) The value for farm use, maximum assessed value and assessed value shall be determined under this section for both: (a) Exclusive farm use zone farmland that qualifies for special assessment under ORS 308A.062; and (b) Nonexclusive farm use zone farmland that qualifies for spe…

Except for property that is exempt or specially assessed under other provisions of law, real property improvements and machinery or other personal property on, attached to or in any other respect connected with property subject to assessment under ORS 308A.050 to 308A.128, includ…

(1) Land within an exclusive farm use zone shall be disqualified from special assessment under ORS 308A.062 by: (a) Removal of the special assessment by the assessor upon the discovery that the land is no longer being used as farmland; (b) Removal of the land from any exclusive f…

(1) Nonexclusive farm use zone farmland qualified for special assessment under ORS 308A.068 shall be disqualified from such special assessment upon: (a) Notification by the taxpayer to the assessor to remove the special assessment; (b) Sale or transfer to an ownership making it e…

(1) This section applies to: (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…

(1) If on January 1 of any year any farmland assessed under ORS 308A.068 has become disqualified for farm use special assessment because of any gross income or other requirement of ORS 308A.071, the collection of the additional taxes under ORS 308A.700 to 308A.733 shall be deferr…

If during the period specified in ORS 308A.119, the farmland again meets the gross income or other requirements of ORS 308A.071, the owner may apply to the assessor on or before April 1 of the next calendar year, in the manner provided in ORS 308A.077, for farm use special assess…

Any land that has received special assessment as exclusive farm use zone farmland, has been used as a cemetery at any time between 1810 to 1950, contains fewer than 50 marked graves, is less than one acre in size and was issued a patent, whether recorded or unrecorded, before 190…

(1) Except as otherwise provided in subsection (2) of this section, the assessments and levies of the following taxing units and special districts shall not be imposed while land is qualified for special assessment as exclusive farm use zone farmland under ORS 308A.062: (a) Sanit…

As used in ORS 308A.250 to 308A.259: (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…

(1) Land under a dwelling that is 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 shall qualify for special assessment und…

(1) The maximum assessed value and assessed value of a homesite shall be determined as provided in this section. (2) A homesite shall have an assessed value for ad valorem property tax purposes for the tax year equal to the lesser of the homesite’s maximum assessed value or homes…

(1) A homesite shall be disqualified from assessment under ORS 308A.256 and shall be assessed at the assessed value under ORS 308.146 if the dwelling: (a) Is not being used in conjunction with the activities customarily carried on in the management and operation of forestland hel…

As used in ORS 308A.300 to 308A.330, unless a different meaning is required by the context: (1) “Open space land” means: (a) Any land area so designated by an official comprehensive land use plan adopted by any city or county; or (b) Any land area, the preservation of which in it…

The Legislative Assembly declares that it is in the best interest of this state to maintain, preserve, conserve and otherwise continue in existence adequate open space lands and their vegetation to assure continued public health by counteracting pollutants and to assure the use a…

An owner of land desiring current open space use assessment under ORS 308A.300 to 308A.330 shall make application to the county assessor upon forms prepared by the Department of Revenue and supplied by the county assessor. The owner shall describe the land for which classificatio…

(1) Within 10 days of filing in the office of the assessor, the assessor shall refer each application for classification to the planning commission, if any, of the governing body and to the granting authority, which shall be the county governing body, if the land is in an unincor…

(1) The granting authority shall immediately notify the county assessor and the applicant of its approval or disapproval which shall in no event be later than April 1 of the year following the year of receipt of said application. An application not denied by April 1 shall be deem…

(1) The maximum assessed value and assessed value of land classified as open space land under ORS 308A.300 to 308A.330 shall be determined as provided in this section. (2) Land classified as open space land shall have an assessed value for the tax year equal to the lesser of the …

(1) When land has once been classified under ORS 308A.300 to 308A.330, it shall remain under such classification and it shall not be applied to any other use than as open space unless withdrawn from classification as provided in subsection (2) of this section, except that if the …

(1) When land which has been classified and assessed under ORS 308A.300 to 308A.330 as open space land is applied to some use other than as open space land, except through compliance with ORS 308A.318 (2), or except as a result of the exercise of the power of eminent domain, the …

(1) The amount determined to be due under ORS 308A.318 or 308A.321 may be paid to the tax collector prior to the completion of the next general property tax roll, pursuant to ORS 311.370. (2) The amounts under ORS 308A.318 or 308A.321 shall be added to the tax extended against th…

The assessor shall at all times be authorized to demand in writing, by first class mail, and to receive reports from owners of land classified under ORS 308A.300 to 308A.330 as to the use of the land. If the owner fails to comply within 90 days after receipt of the demand, the as…

The Department of Revenue of the State of Oregon shall make such rules and regulations consistent with ORS 308A.300 to 308A.330 as shall be necessary or desirable to permit its effective administration. [Formerly 308.790] RIPARIAN HABITAT EXEMPTION

As used in ORS 308A.350 to 308A.383: (1) “Owner” means the party or parties having the fee interest in land, except that where land is subject to a real estate sales contract, “owner” means the contract vendee under a recorded contract. (2) “Department” means the State Department…

The Legislative Assembly declares that it is in the best interest of this state to maintain, preserve, conserve and rehabilitate riparian lands to assure the protection of the soil, water, fish and wildlife resources of this state for the economic and social well-being of this st…

An owner of land desiring designation and exemption of that land from ad valorem taxation as riparian land under ORS 308A.350 to 308A.383 shall make application to the county assessor upon forms prescribed by the Department of Revenue and supplied by the county assessor. The owne…

(1) The State Department of Fish and Wildlife shall develop standards and criteria for the designation of land as riparian. Upon the receipt of an application referred to it by the county assessor, the department shall determine if the land described in the application is qualifi…

(1) Land located within the boundaries of a city and an urban growth boundary is exempt from the ad valorem property taxes of the city and county in which the land is located if: (a) The governing bodies of the city and the county in which the land is located have both adopted or…

(1) As soon as possible, but not later than April 1 of the year following the year of receipt of the application, the State Department of Fish and Wildlife shall notify the county assessor and the applicant of the department’s approval or disapproval of an application. Subject to…

(1) When land has once been designated as riparian under ORS 308A.350 to 308A.383, it shall remain under that designation and it shall not be applied to any use other than those specifically included in the management plan or consistent with the intent of ORS 308A.350 to 308A.383…

(1) When land that has been designated as exempt from taxation under ORS 308A.350 to 308A.383 as riparian is applied to some use other than that compatible with riparian use, as defined in the management plan, except through compliance with ORS 308A.365 (2), or except as a result…