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Oregon Revised Statutes

Or. Rev. Stat. § 308A.083 (2026)

Potential additional tax liability

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      308A.083 Potential additional tax liability. In the case of exclusive farm use zone farmland that qualifies for special assessment under ORS 308A.062 or nonexclusive farm use zone farmland that qualifies for special assessment under ORS 308A.068, the county assessor shall enter on the assessment and tax roll the notation “potential additional tax liability” until the land is disqualified under ORS 308A.113, 308A.116 or 308A.117. [1999 c.314 §12; 2025 c.533 §6]

Notes of Decisions
Cited in 6 cases (2 in the last 5 years), 2013–2022 · leading case: Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018).
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Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018). “, ORS 308A.083 (requiring assessor to record on the roll “potential additional tax liability” that will apply if property is disqualified from exclu- sive or nonexclusive farm use zone special assessment); ORS 308A.”
Boardman Acquisition, LLC v. Dep't of Revenue, 393 P.3d 1147 (Or. 2017). “, ORS 308A.083 (“the county assessor shall enter on the assessment and tax roll”); ORS 308A.”
River Vale Ltd. P'ship v. Dept. of Rev., 24 Or. Tax 468 (Or. T.C. 2021). “, ORS 308A.083 (for specially assessed farm use zone farmland, requiring county assessor to enter on the annual roll the “potential additional tax liability”); ORS 308A.”
Murray v. Wasco Cnty. Assessor, No. TC-MD 180115R (Or. T.C. Aug. 14, 2018). “ORS 308A.083; ORS 308A.703. Additional taxes are calculated for a period of up to five years before the disqualification in some cases, and up to ten years in other cases.”
Lindquist Holdings LLC v. Yamhill Cnty. Assessor, No. TC-MD 210226G (Or. T.C. May 9, 2022). “ORS 308A.083. Assessors must send taxpayers notice when their land is disqualified from special assessment.”
Boardman Acquisition LLC v. Morrow Cnty. Assessor, No. TC-MD 130442C (Or. T.C. Dec. 13, 2013). “068 to ORS 308A.083. (Stip Facts at 2, ¶ 7; Stip Ex 5 at 1, 4.”
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