308A.116
Disqualification of nonexclusive farm use zone farmland; reversal for
remediation plan; additional taxes.
(1) Nonexclusive farm use zone farmland qualified for special assessment under
ORS 308A.068 shall be disqualified from such special assessment upon:
(a) Notification
by the taxpayer to the assessor to remove the special assessment;
(b) Sale or
transfer to an ownership making it exempt from ad valorem property taxation;
(c) Removal of
the special assessment by the assessor upon the discovery that the land is no
longer in farm use for failure to meet the income requirements under ORS
308A.071 or is no longer in farm use;
(d) The act of
recording a subdivision plat under the provisions of ORS chapter 92; or
(e) Termination
of a lease between a public owner of the farmland and a taxable lessee
described in ORS 307.110.
(2) The county
assessor shall not disqualify the land that has been receiving special
assessment upon the sale or transfer to a new owner or transfer by reason of
death of a former owner to a new owner if the land continues to be used solely
for farm use.
(3) When, for any
reason, the land or any portion thereof ceases to be used solely for farm use,
the owner at the time of the change in use shall notify the assessor of the
change prior to the next January 1 assessment date.
(4) If under
subsection (1)(d) of this section, the county assessor disqualifies land for
special assessment upon the act of platting the land, the land, or a part of
the land, may be requalified for special assessment upon:
(a) Payment of
all additional tax, interest or penalty that remains due and owing on the land;
(b) Submission by
the owner of an application for special assessment under ORS 308A.077;
(c) Meeting all
of the qualifications for farm use special assessment under ORS 308A.068; and
(d) Meeting the
requirements, if any, of applicable local government zoning ordinances with
regard to minimum lot or parcel acreage for farm use.
(5) 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.
(6)(a)
Disqualification under subsection (1)(c) 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) Files an
application for a certified remediation plan with the assessor within one year
after the date of disqualification.
(b) In addition
to the grounds for disqualification under subsection (1)(c) 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.
(7)(a)
Notwithstanding ORS 308.210, 308A.068, 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.
(8) Upon
disqualification, additional taxes shall be determined as provided in ORS
308A.700 to 308A.733. [Formerly 308.390; 2009 c.776 §4; 2017 c.275 §2]
Notes of Decisions
Boardman Acquisition LLC v. Dept. of Rev., 22 Or. Tax 183 (Or. T.C. 2015).
· cites it 8× “The additional taxes were imposed due to disqualification of the property from special assessment under ORS 308A.116. Plaintiff Port of Morrow (the Port) then filed its appeal in the Magistrate Division in July 2014 and requested special designation to the Regular Division and…”
Boardman Acquisition, LLC v. Dep't of Revenue, 393 P.3d 1147 (Or. 2017).
· cites it 2× “ORS 308A.116 lists the events that terminate the special assessment applicable to this particular property: “(1) Nonexclusive farm use zone farmland qualified for special assessment under ORS 308A.”
Smith v. Dep't of Revenue, 17 Or. Tax 357 (Or. T.C. 2004).
· cites it 2× “113 and ORS 308A.116. As mentioned above, the land in question here is nonexclusive farm use zone farmland (Non-EFU land).”
Phillips v. Deschutes Cnty. Assessor (Or. T.C. 2018).
· cites it 9× “071) while a disqualification under ORS 308A.116, for no farm use, must follow OAR 150-308-1110 (renumbered from OAR 150-308A.”
Cornell Rd. LLC v. Washington Cnty. Assessor (Or. T.C. 2026).
· cites it 5× “The focus is not on use; indeed, cessation of farm use would not trigger disqualification under DECISION TC-MD 250463N 10 of 12 this statute, as it does not require that farm use continue, even under a qualified purchase by a family member or tenant.”
Boardman Acquisition LLC v. Morrow Cnty. Assessor (Or. T.C. 2013).
· cites it 4× “The statute provides in relevant part: “(1) This section applies to land upon the land’s disqualification from special assessment under any of the following sections: “* * * * * “(b) Nonexclusive farm use zone farmland under ORS 308A.116[.] “* * * * * “(2) Following a…”
— Or. Rev. Stat. § 308A.116(1) — 1 case
Phillips v. Deschutes Cnty. Assessor (Or. T.C. 2018).
“071) while a disqualification under ORS 308A.116, for no farm use, must follow OAR 150-308-1110 (renumbered from OAR 150-308A.”
— Or. Rev. Stat. § 308A.116(1)(a) — 2 cases
Boardman Acquisition LLC v. Morrow Cnty. Assessor (Or. T.C. 2013).
“The statute provides in relevant part: “(1) This section applies to land upon the land’s disqualification from special assessment under any of the following sections: “* * * * * “(b) Nonexclusive farm use zone farmland under ORS 308A.116[.] “* * * * * “(2) Following a…”
— Or. Rev. Stat. § 308A.116(1)(b) — 1 case
— Or. Rev. Stat. § 308A.116(1)(c) — 5 cases
Phillips v. Deschutes Cnty. Assessor (Or. T.C. 2018).
“071) while a disqualification under ORS 308A.116, for no farm use, must follow OAR 150-308-1110 (renumbered from OAR 150-308A.”
— Or. Rev. Stat. § 308A.116(2) — 1 case
Cornell Rd. LLC v. Washington Cnty. Assessor (Or. T.C. 2026).
“The focus is not on use; indeed, cessation of farm use would not trigger disqualification under DECISION TC-MD 250463N 10 of 12 this statute, as it does not require that farm use continue, even under a qualified purchase by a family member or tenant.”
— Or. Rev. Stat. § 308A.116(3) — 1 case
Boardman Acquisition LLC v. Morrow Cnty. Assessor (Or. T.C. 2013).
“The statute provides in relevant part: “(1) This section applies to land upon the land’s disqualification from special assessment under any of the following sections: “* * * * * “(b) Nonexclusive farm use zone farmland under ORS 308A.116[.] “* * * * * “(2) Following a…”
— Or. Rev. Stat. § 308A.116(4) — 1 case
Cornell Rd. LLC v. Washington Cnty. Assessor (Or. T.C. 2026).
“The focus is not on use; indeed, cessation of farm use would not trigger disqualification under DECISION TC-MD 250463N 10 of 12 this statute, as it does not require that farm use continue, even under a qualified purchase by a family member or tenant.”
— Or. Rev. Stat. § 308A.116(6) — 1 case
— Or. Rev. Stat. § 308A.116(7) — 1 case
— Or. Rev. Stat. § 308A.116(7)(a) — 2 cases
Phillips v. Deschutes Cnty. Assessor (Or. T.C. 2018).
“071) while a disqualification under ORS 308A.116, for no farm use, must follow OAR 150-308-1110 (renumbered from OAR 150-308A.”
— Or. Rev. Stat. § 308A.116(a) — 1 case
Boardman Acquisition LLC v. Dept. of Rev., 22 Or. Tax 183 (Or. T.C. 2015).
“The additional taxes were imposed due to disqualification of the property from special assessment under ORS 308A.116. Plaintiff Port of Morrow (the Port) then filed its appeal in the Magistrate Division in July 2014 and requested special designation to the Regular Division and…”
— Or. Rev. Stat. § 308A.116(l)(a) — 1 case
Boardman Acquisition, LLC v. Dep't of Revenue, 393 P.3d 1147 (Or. 2017).
“ORS 308A.116 lists the events that terminate the special assessment applicable to this particular property: “(1) Nonexclusive farm use zone farmland qualified for special assessment under ORS 308A.”
— Or. Rev. Stat. § 308A.116(l)(c) — 1 case
Smith v. Dep't of Revenue, 17 Or. Tax 357 (Or. T.C. 2004).
“113 and ORS 308A.116. As mentioned above, the land in question here is nonexclusive farm use zone farmland (Non-EFU land).”
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