Chapter 308A — Land Special Assessments

2009 EDITION

LAND SPECIAL ASSESSMENTS

REVENUE AND TAXATION

FARM USE SPECIAL ASSESSMENT

(Policy)

308A.050  Legislative intent

(Qualification for Farm Use Special Assessment)

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

308A.056  Definition of “farm use”

308A.059  Farm use definition; rules

308A.062  Qualification of exclusive farm use zone farmland

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

308A.068  Qualification of nonexclusive farm use zone farmland

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

308A.074  Wasteland qualifications; annual application

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

308A.080  Acquired land qualifications

308A.083  Effect of qualification generally

308A.086  Requalification generally

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

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

(Valuation)

308A.092  Establishing value for farm use; procedure

308A.095 County board of review to advise assessor on income-approach factors

308A.098 County board of property tax appeals use of assessor’s data

308A.101  Department of Revenue declaratory rulings; judicial review

308A.104  Construction of provisions governing value for farm use

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

308A.110  Real property improvements and machinery not subject to farm use special assessment

(Disqualification)

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

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

308A.119  Abatement; termination of abatement

308A.122  Effect of requalification on abated taxes

308A.125  Historic cemeteries within exclusive farm use zones; partition; effect of disqualification

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

FARM AND FOREST HOMESITES

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

308A.253  Qualification of homesites

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

308A.259  Disqualification of homesite