308A.059 Farm
use definition; rules.
(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 designed to exclude from
the special assessment those lands that are in farm use as defined in ORS
308A.056 for which tax relief is intended.
(2) In
determining qualification for special assessment under ORS 308A.068, the county
assessor shall consider the use of the land by the owner, renter or operator
thereof together with any other lands that are a part of one farming unit being
operated by the owner, renter or operator. [Formerly 308.380]
Notes of Decisions
Wehde v. Dept. of Rev., 21 Or. Tax 506 (Or. T.C. 2014).
· cites it 13× “056 could not apply to land in an EFU zone because it exceeded the department’s rulemaking authority under ORS 308A.059. The department conceded that ORS 308A.”
Bascue v. Marion Cnty. Assessor (Or. T.C. 2014).
“That list includes “[u]ses of the land for other than farming operation” and “[r]atio of farm or agricultural use as against other uses of the land.”
— Or. Rev. Stat. § 308A.059(1) — 2 cases
Wehde v. Dept. of Rev., 21 Or. Tax 506 (Or. T.C. 2014).
“056 could not apply to land in an EFU zone because it exceeded the department’s rulemaking authority under ORS 308A.059. The department conceded that ORS 308A.”
Bascue v. Marion Cnty. Assessor (Or. T.C. 2014).
“That list includes “[u]ses of the land for other than farming operation” and “[r]atio of farm or agricultural use as against other uses of the land.”
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