308A.053
Definitions for ORS 308A.050 to 308A.128. 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, 215.448,
215.452, 215.453, 215.455 or 215.700 to 215.780.
(2) “Exclusive
farm use zone farmland” means land that qualifies for special assessment under
ORS 308A.062.
(3) “Homesite”
means the land, 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 a dwelling.
(4) “Nonexclusive
farm use zone farmland” means land that is not within an exclusive farm use
zone but that qualifies for farm use special assessment under ORS 308A.068.
(5) “Remediation
plan” means a plan certified by an extension agent of the Oregon State
University Extension Service to remediate or mitigate severe adverse conditions
on farmland.
(6) “Severe
adverse conditions on farmland” means conditions that render impracticable
continued farm use and that are not due to an intentional or negligent act or
omission by the owner, tenant or lessee of the farmland or the applicant for
certification of a remediation plan. [1999 c.314 §2; 2003 c.539 §34; 2009 c.776
§1; 2011 c.679 §10]
Notes of Decisions
Cited in
9
cases (
5 in the last 5 years), 2004–2025 · leading case:
Smith v. Dep't of Revenue, 17 Or. Tax 357 (Or. T.C. 2004).
Farmer's Direct, Inc. v. Dept. of Rev., 24 Or. Tax 399 (Or. T.C. 2021).
“Cite as 24 OTR 399 (2021) 403 of, or the produce of, livestock, poultry, fur-bearing ani- mals or bees or for dairying and the sale of dairy products; “(c) Machinery and equipment used primarily to implement a remediation plan as defined in ORS 308A.053 for the period of time…”
Fazio v. Multnomah Cnty. Assessor (Or. T.C. 2025).
· cites it 5× “) Defendant argues that Fazio’s use of those areas is unable to satisfy any of the three discrete requirements for farm use in ORS 308A.053(1): the current employment of land, for the primary purpose of obtaining a profit in money, and through an enumerated activity.”
Vaninetti v. Jackson Cnty. Assessor (Or. T.C. 2012).
· cites it 2× “” ORS 308A.053(2), (4).2 Under ORS 308A.062(1), “[a]ny land that is within an exclusive farm use zone and that is used exclusively for farm use shall qualify for farm use special assessment * * * unless disqualified * * *.”
Phillips v. Deschutes Cnty. Assessor (Or. T.C. 2018).
“” ORS 308A.053(4).2 Non-EFU property may be disqualified from special assessment for four reasons: a) by the taxpayer’s request; b) sale or transfer to a ownership exempt from ad valorem property tax; c) when “the land is no longer in farm use for failure to meet the income…”
Hansen v. Morrow Cnty. Assessor (Or. T.C. 2022).
“ting, irrigating, harvesting or placing in storage of farm crops; (b) Farm machinery and equipment used primarily for the purpose of feeding, breeding, management and sale of, or the produce of, livestock, poultry, fur-bearing animals or bees or for dairying and the sale of…”
Farmers Direct, Inc. Dept. of Rev. (Or. T.C. 2023).
“(a) Farm machinery and equipment used primarily in the preparation of land, planting, raising, cultivating, irrigating, harvesting or placing in storage of farm crops; “(b) Farm machinery and equipment used primarily for the purpose of feeding, breeding, management and sale of,…”
Cecil V. Stutzman Est. v. Yamhill Cnty. Assessor (Or. T.C. 2013).
“” ORS 308A.053(5). DECISION TC-MD 120781N 10 failed to meet its burden of proof that any of the activities on the subject property in 2011 or 2012 qualified as “farm use” under ORS 308A.”
— Or. Rev. Stat. § 308A.053(1) — 1 case
Fazio v. Multnomah Cnty. Assessor (Or. T.C. 2025).
“) Defendant argues that Fazio’s use of those areas is unable to satisfy any of the three discrete requirements for farm use in ORS 308A.053(1): the current employment of land, for the primary purpose of obtaining a profit in money, and through an enumerated activity.”
— Or. Rev. Stat. § 308A.053(2) — 2 cases
Vaninetti v. Jackson Cnty. Assessor (Or. T.C. 2012).
“” ORS 308A.053(2), (4).2 Under ORS 308A.062(1), “[a]ny land that is within an exclusive farm use zone and that is used exclusively for farm use shall qualify for farm use special assessment * * * unless disqualified * * *.”
— Or. Rev. Stat. § 308A.053(4) — 1 case
Phillips v. Deschutes Cnty. Assessor (Or. T.C. 2018).
“” ORS 308A.053(4).2 Non-EFU property may be disqualified from special assessment for four reasons: a) by the taxpayer’s request; b) sale or transfer to a ownership exempt from ad valorem property tax; c) when “the land is no longer in farm use for failure to meet the income…”
— Or. Rev. Stat. § 308A.053(5) — 2 cases
Fazio v. Multnomah Cnty. Assessor (Or. T.C. 2025).
“) Defendant argues that Fazio’s use of those areas is unable to satisfy any of the three discrete requirements for farm use in ORS 308A.053(1): the current employment of land, for the primary purpose of obtaining a profit in money, and through an enumerated activity.”
Cecil V. Stutzman Est. v. Yamhill Cnty. Assessor (Or. T.C. 2013).
“” ORS 308A.053(5). DECISION TC-MD 120781N 10 failed to meet its burden of proof that any of the activities on the subject property in 2011 or 2012 qualified as “farm use” under ORS 308A.”
— Or. Rev. Stat. § 308A.053(6) — 1 case
Fazio v. Multnomah Cnty. Assessor (Or. T.C. 2025).
“) Defendant argues that Fazio’s use of those areas is unable to satisfy any of the three discrete requirements for farm use in ORS 308A.053(1): the current employment of land, for the primary purpose of obtaining a profit in money, and through an enumerated activity.”
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