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Oregon Revised Statutes

Or. Rev. Stat. § 197A.208 (2026)

Disqualification of farm use assessment upon sale for land zoned for urban services

✓ current as of May 2026
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      197A.208 Disqualification of farm use assessment upon sale for land zoned for urban services. (1) Upon the sale of a lot or parcel located inside an urban growth boundary that is assessed at its value for farm use under ORS 308A.050 to 308A.128, the lot or parcel shall be disqualified for farm use assessment if:

      (a) The lot or parcel is in an area identified for urban services under ORS 197A.207; and

      (b) The urban services are available by ordinance for urbanization.

      (2) Disqualification under subsection (1) of this section shall not apply to the sale of a lot or parcel to the owner’s spouse, parent, stepparent, grandparent, sister, brother, daughter, son, stepchild or grandchild, or sale to a lessee of the owner if the lessee is conducting farm use as defined in ORS 215.203 on the lot or parcel at the time of sale. [Formerly 197.756]

Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2026–2026 · leading case: Cornell Rd. LLC v. Washington Cnty. Assessor (Or. T.C. 2026).
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Cornell Rd. LLC v. Washington Cnty. Assessor (Or. T.C. 2026). “Principles of Statutory Construction The issue presented is what constitutes a “sale of a lot or parcel” under ORS 197.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.