308A.250
Definitions for ORS 308A.250 to 308A.259. As used in ORS 308A.250 to 308A.259:
(1) “Exclusive
farm use zone” has the meaning given that term in ORS 308A.053.
(2) “Forestland”
means forestland that is a parcel of land of more than 10 acres that has been
zoned in the comprehensive plan for exclusive farm use, forest use or farm and
forest use and that is, as of the assessment date for which value for the
forest homesite is being determined:
(a) Land that has
as its highest and best use the growing and harvesting of trees of a marketable
species;
(b) Land that has
been designated as forestland under ORS 321.257 to 321.390 or 321.805 to
321.855; or
(c) Land that is
assessed as small tract forestland under ORS 321.700 to 321.754.
(3) “Homesite”
means land described in ORS 308A.253, including all tangible improvements to
the land under and adjacent to a dwelling and other structures, if any, that
are customarily provided in conjunction with the dwelling.
(4) “Nonexclusive
farm use zone farmland” has the meaning given that term in ORS 308A.053.
(5) “Owner” or “owners”
means:
(a) The person
who holds an estate in the homesite in fee simple or for life.
(b) Any one of
tenants in common or tenants by the entirety, holding an estate in the homesite
in fee simple or for life.
(c) Any person of
legal age, duly authorized in writing to act on behalf of any person described
in paragraph (a) or (b) of this subsection in filing an application for special
assessment of nonexclusive farm use zone farmland.
(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. [1999
c.314 §29; 2003 c.454 §§96,98; 2003 c.621 §82]
Notes of Decisions
Curti v. Josephine Cnty. Assessor, No. TC-MD 230087N (Or. T.C. Apr. 5, 2024).
· cites it 3× “) As Roach noted, OAR 150-308-1120(2), which implements ORS 308A.250, lists those same zoning requirements.”
Phillips v. Lane Cnty. Assessor, No. TC-MD 120496C (Or. T.C. Sept. 4, 2012).
· cites it 5× “358(4) and, (2), under ORS 308A.250 through 308A.259—the Homesite Statutes—for the establishment of a homesite on specially assessed land, at least one acre of land is to be used for a homesite.”
Kincaid v. Jackson Cnty. Assessor, No. TC-MD 120765D (Or. T.C. Mar. 4, 2013).
· cites it 2× “” ORS 308A.250(2); ORS 308A.253(1). In contrast to a property owner seeking designation as forestland, no application is required to receive the forest homesite special assessment.”
Wait v. Clatsop Cnty. Assessor, No. TC-MD 160298N (Or. T.C. July 24, 2017).
“” ORS 308A.250(3). “Land under dwellings located within an [EFU] zone and used in conjunction with farm use shall qualify for 3 In her reconciliation, Lindberg wrote that $45,252 should be allocated to the one-acre homesite.”
Or. Rev. Stat. § 308A.250(2): 3 cases
Curti v. Josephine Cnty. Assessor, No. TC-MD 230087N (Or. T.C. Apr. 5, 2024).
“) As Roach noted, OAR 150-308-1120(2), which implements ORS 308A.250, lists those same zoning requirements.”
Kincaid v. Jackson Cnty. Assessor, No. TC-MD 120765D (Or. T.C. Mar. 4, 2013).
“” ORS 308A.250(2); ORS 308A.253(1). In contrast to a property owner seeking designation as forestland, no application is required to receive the forest homesite special assessment.”
Phillips v. Lane Cnty. Assessor, No. TC-MD 120496C (Or. T.C. Sept. 4, 2012).
“358(4) and, (2), under ORS 308A.250 through 308A.259—the Homesite Statutes—for the establishment of a homesite on specially assessed land, at least one acre of land is to be used for a homesite.”
Or. Rev. Stat. § 308A.250(3): 1 case
Wait v. Clatsop Cnty. Assessor, No. TC-MD 160298N (Or. T.C. July 24, 2017).
“” ORS 308A.250(3). “Land under dwellings located within an [EFU] zone and used in conjunction with farm use shall qualify for 3 In her reconciliation, Lindberg wrote that $45,252 should be allocated to the one-acre homesite.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.