308A.113
Disqualification of exclusive farm use zone farmland; reversal for remediation
plan. (1) Land
within an exclusive farm use zone shall be disqualified from special assessment
under ORS 308A.062 by:
(a) Removal of
the special assessment by the assessor upon the discovery that the land is no
longer being used as farmland;
(b) Removal of
the land from any exclusive farm use zone; or
(c) Establishing
a nonfarm dwelling on the land under ORS 215.236.
(2) Notwithstanding
subsection (1)(a) of this section, the county assessor shall not disqualify
land that has been receiving special assessment if the land is not being farmed
because:
(a) The effect of
flooding substantially precludes normal and reasonable farming during the year;
or
(b) Severe
drought conditions are declared under ORS 536.700 to 536.780.
(3)(a)
Disqualification under subsection (1)(a) of this section is reversed if the
taxpayer:
(A) Notifies the
assessor in writing pursuant to ORS 308A.718 of the taxpayer’s intention to
seek certification for a remediation plan; and
(B) Presents a
certified remediation plan to the assessor within one year after the date of
disqualification.
(b) In addition
to the grounds for disqualification under subsection (1)(a) of this section,
the assessor may disqualify land granted farm use special assessment pursuant
to a remediation plan upon:
(A) Discovery, or
notice from an extension agent of the Oregon State University Extension
Service, that the plan is not being implemented substantially as certified; or
(B) Discovery, or
notice from the owner, tenant or lessee or from an extension agent of the
Oregon State University Extension Service, that the plan as certified is no
longer necessary, practicable or effective.
(4)(a)
Notwithstanding ORS 308.210, 308A.062, 311.405 or 311.410, if disqualification
occurs as a result of the discovery that the land is no longer in farm use,
then, regardless of when during the assessment year discovery is actually made,
disqualification by the county assessor shall occur as of the January 1
assessment date of the assessment year in which discovery is made.
(b) Paragraph (a)
of this subsection shall apply only if the notice of disqualification required
under ORS 308A.718 is mailed by the county assessor prior to August 15 of the
tax year for which the disqualification of the land is asserted.
(5) Upon
disqualification, additional taxes shall be determined as provided in ORS
308A.700 to 308A.733. [Formerly 308.397; 2009 c.776 §3]
Notes of Decisions
Clifford Parsons, Tr. v. Dept. of Rev., 21 Or. Tax 331 (Or. T.C. 2013).
· cites it 5× “(5) Pursuant to ORS 308A.113, the assessor sent notices (for both accounts) (the notices) to taxpayer on June 5, 2008, informing taxpayer that the subject property would be removed from EFU special assessment.”
Smith v. Dep't of Revenue, 17 Or. Tax 357 (Or. T.C. 2004).
“053(2) and (4); compare ORS 308A.113 and ORS 308A.116. As mentioned above, the land in question here is nonexclusive farm use zone farmland (Non-EFU land).”
Aland v. Lincoln Cnty. Assessor (Or. T.C. 2013).
· cites it 8× “1 Defendant disqualified the subject property pursuant to ORS 308A.113(1), which states: “Land within an exclusive farm use zone shall be disqualified from special assessment under ORS 308A.”
Vaninetti v. Jackson Cnty. Assessor (Or. T.C. 2012).
· cites it 4× “ORS 308A.113(1) provides three circumstances under which EFU land subject to the special assessment program must be disqualified from that program: “(a) Removal of the special assessment by the assessor upon the discovery that the land is no longer being used as farmland; “(b)…”
Heard Farm Inc. v. Douglas Cnty. Assessor (Or. T.C. 2024).
· cites it 2× “31 acres of the subject property from Exclusive Farm Use (EFU) special assessment under ORS 308A.113(1)(c). The disqualification was detailed as follows: 7.”
Wehde v. Jackson Cnty. Assessor (Or. T.C. 2012).
· cites it 3× “062(1) and ORS 308A.113(1) apply and the question for the court to decide is whether Plaintiffs’ activity on the subject property constitutes “farm use” under ORS 308.”
Maitra v. Douglas Cnty. Assessor, Tc-Md 101052b (or.tax 4-1-2011) (Or. T.C. 2011).
· cites it 2× “Currently farmland is lying idle or is no longer in a qualifying use and has been disqualified from the following program: Exclusive Farm Use, ORS 308A.113(1)(a). The potential additional taxes for farm use disqualifications will be deferred under ORS 308A.”
Exit 282A Dev. Co. LLC v. Clackamas Cnty. Assessor (Or. T.C. 2013).
· cites it 2× “ANALYSIS The issue in this case is twofold: whether the County complied with the procedural requirements of ORS 308A.113 and OAR 150-308A.1131 leading up to a Notice of Disqualification, and whether Plaintiff used the subject property within the definition of “Farm Use” as…”
Bascue v. Marion Cnty. Assessor (Or. T.C. 2014).
· cites it 2× “” OAR 150-308A.056(3)(b). 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.”
Wait v. Clatsop Cnty. Assessor (Or. T.C. 2017).
“, ORS 308A.113(1) (requiring the assessor to disqualify EFU land from special assessment upon “the 6 Under the homesite special assessment statutes, a dwelling that becomes vacant may not be disqualified from special assessment.”
— Or. Rev. Stat. § 308A.113(1) — 4 cases
Aland v. Lincoln Cnty. Assessor (Or. T.C. 2013).
“1 Defendant disqualified the subject property pursuant to ORS 308A.113(1), which states: “Land within an exclusive farm use zone shall be disqualified from special assessment under ORS 308A.”
Wait v. Clatsop Cnty. Assessor (Or. T.C. 2017).
“, ORS 308A.113(1) (requiring the assessor to disqualify EFU land from special assessment upon “the 6 Under the homesite special assessment statutes, a dwelling that becomes vacant may not be disqualified from special assessment.”
Vaninetti v. Jackson Cnty. Assessor (Or. T.C. 2012).
“ORS 308A.113(1) provides three circumstances under which EFU land subject to the special assessment program must be disqualified from that program: “(a) Removal of the special assessment by the assessor upon the discovery that the land is no longer being used as farmland; “(b)…”
Wehde v. Jackson Cnty. Assessor (Or. T.C. 2012).
“062(1) and ORS 308A.113(1) apply and the question for the court to decide is whether Plaintiffs’ activity on the subject property constitutes “farm use” under ORS 308.”
— Or. Rev. Stat. § 308A.113(1)(a) — 11 cases
Maitra v. Douglas Cnty. Assessor, Tc-Md 101052b (or.tax 4-1-2011) (Or. T.C. 2011).
“Currently farmland is lying idle or is no longer in a qualifying use and has been disqualified from the following program: Exclusive Farm Use, ORS 308A.113(1)(a). The potential additional taxes for farm use disqualifications will be deferred under ORS 308A.”
Vaninetti v. Jackson Cnty. Assessor (Or. T.C. 2012).
“ORS 308A.113(1) provides three circumstances under which EFU land subject to the special assessment program must be disqualified from that program: “(a) Removal of the special assessment by the assessor upon the discovery that the land is no longer being used as farmland; “(b)…”
Wehde v. Jackson Cnty. Assessor (Or. T.C. 2012).
“062(1) and ORS 308A.113(1) apply and the question for the court to decide is whether Plaintiffs’ activity on the subject property constitutes “farm use” under ORS 308.”
Bascue v. Marion Cnty. Assessor (Or. T.C. 2014).
“” OAR 150-308A.056(3)(b). 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.113(1)(b) — 1 case
Clifford Parsons, Tr. v. Dept. of Rev., 21 Or. Tax 331 (Or. T.C. 2013).
“(5) Pursuant to ORS 308A.113, the assessor sent notices (for both accounts) (the notices) to taxpayer on June 5, 2008, informing taxpayer that the subject property would be removed from EFU special assessment.”
— Or. Rev. Stat. § 308A.113(1)(c) — 2 cases
Heard Farm Inc. v. Douglas Cnty. Assessor (Or. T.C. 2024).
“31 acres of the subject property from Exclusive Farm Use (EFU) special assessment under ORS 308A.113(1)(c). The disqualification was detailed as follows: 7.”
Aland v. Lincoln Cnty. Assessor (Or. T.C. 2013).
“1 Defendant disqualified the subject property pursuant to ORS 308A.113(1), which states: “Land within an exclusive farm use zone shall be disqualified from special assessment under ORS 308A.”
— Or. Rev. Stat. § 308A.113(5) — 1 case
Aland v. Lincoln Cnty. Assessor (Or. T.C. 2013).
“1 Defendant disqualified the subject property pursuant to ORS 308A.113(1), which states: “Land within an exclusive farm use zone shall be disqualified from special assessment under ORS 308A.”
— Or. Rev. Stat. § 308A.113(a) — 1 case
Vaninetti v. Jackson Cnty. Assessor (Or. T.C. 2012).
“ORS 308A.113(1) provides three circumstances under which EFU land subject to the special assessment program must be disqualified from that program: “(a) Removal of the special assessment by the assessor upon the discovery that the land is no longer being used as farmland; “(b)…”
— Or. Rev. Stat. § 308A.113(l)(a) — 1 case
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