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Oregon Revised Statutes

Or. Rev. Stat. § 308A.077 (2026)

Application to qualify nonexclusive farm use zone farmland

✓ current as of May 2026
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      308A.077 Application to qualify nonexclusive farm use zone farmland. (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 application shall be made upon forms prepared by the Department of Revenue and supplied by the county assessor and shall include any information as may reasonably be required to determine the entitlement of the applicant.

      (b) The application may be signed by any one of the following:

      (A) The owner of the farmland who holds an estate therein in fee simple or for life.

      (B) Any one of tenants in common or tenants by the entirety, holding an estate in the farmland in fee simple or for life.

      (C) Any person of legal age, duly authorized in writing to sign an application on behalf of any person described in subparagraph (A) or (B) of this paragraph.

      (D) The guardian or conservator of an owner, or the executor or administrator of an owner’s estate.

      (E) The purchaser of the fee simple or life estate of an owner under a contract of sale.

      (c) The assessor or the deputy of the assessor may not approve an application signed by a person whose authority to sign is not a matter of public record unless there is filed with the assessor a true copy of the deed, contract of sale, power of attorney or other appropriate instrument evidencing the signer’s interest or authority. When filed with the assessor only, such instrument shall not constitute a public record.

      (3) There shall be attached to each application the affidavit or affirmation of the applicant that the statements contained therein are true. [Formerly 308.375; 2003 c.46 §23]

Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 2008–2026 · 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). · cites it 2× “In 1999 and now, ORS 308A.077(1) allows “any owner” of non-EFU farmland to apply for special assessment.”
Phillips v. Deschutes Cnty. Assessor (Or. T.C. 2018). “071(7)(c) by to reference ORS 308A.077(2)(b)(A),(B), (D), or (E) and none of those sections defines a tenant as an owner.”
Stacy v. Marion Cnty. Assessor, Tc-Md 070481c (or.tax 1-31-2008) (Or. T.C. 2008). “071 ; and "(b) Upon compliance with the application requirements set forth in ORS 308A.077." ORS 308A.068 (emphasis added).”
Hodel v. Multnomah Cnty. Assessor (Or. T.C. 2012). “The court acknowledges that if Plaintiff was filing an application under ORS 308A.077 in contrast to ORS 308A.724, the subject property is required to be “used” and having “been used for the preceding two years, exclusively for farm use.”
Boardman Acquisition LLC v. Morrow Cnty. Assessor (Or. T.C. 2013). “068(3) is separate from the application process set out in ORS 308A.077. Qualification for special assessment and disqualification from special assessment are two sides of the same coin.”
— Or. Rev. Stat. § 308A.077(1) — 1 case
Cornell Rd. LLC v. Washington Cnty. Assessor (Or. T.C. 2026). “In 1999 and now, ORS 308A.077(1) allows “any owner” of non-EFU farmland to apply for special assessment.”
— Or. Rev. Stat. § 308A.077(2)(B) — 1 case
Cornell Rd. LLC v. Washington Cnty. Assessor (Or. T.C. 2026). “In 1999 and now, ORS 308A.077(1) allows “any owner” of non-EFU farmland to apply for special assessment.”
— Or. Rev. Stat. § 308A.077(2)(b)(A) — 1 case
Phillips v. Deschutes Cnty. Assessor (Or. T.C. 2018). “071(7)(c) by to reference ORS 308A.077(2)(b)(A),(B), (D), or (E) and none of those sections defines a tenant as an owner.”
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