ORS 308A.056
Definition of “farm use.”


(1)

As used in ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland), “farm use” means the current employment of land for the primary purpose of obtaining a profit in money by:

(a)

Raising, harvesting and selling crops.

(b)

Feeding, breeding, managing or selling livestock, poultry, fur-bearing animals or honeybees or the produce thereof.

(c)

Dairying and selling dairy products.

(d)

Stabling or training equines, including but not limited to providing riding lessons, training clinics and schooling shows.

(e)

Propagating, cultivating, maintaining or harvesting aquatic species and bird and animal species to the extent allowed by the rules adopted by the State Fish and Wildlife Commission.

(f)

On-site constructing and maintaining equipment and facilities used for the activities described in this subsection.

(g)

Preparing, storing or disposing of, by marketing, donation to a local food bank or school or otherwise, the products or by-products raised for human or animal use on land described in this section.

(h)

Implementing a remediation plan previously presented to the assessor for the county in which the land that is the subject of the plan is located.

(i)

Using land described in this section for any other agricultural or horticultural use or animal husbandry or any combination thereof.

(2)

“Farm use” does not include the use of land subject to timber and forestland taxation under ORS chapter 321, except land used exclusively for growing cultured Christmas trees or land described in ORS 321.267 (Lands not eligible for special assessment) (3) or 321.824 (Lands not eligible for special assessment) (3) (relating to land used to grow certain hardwood timber, including hybrid cottonwood).

(3)

For purposes of this section, land is currently employed for farm use if the land is:

(a)

Farmland, the operation or use of which is subject to any farm-related government program;

(b)

Land lying fallow for one year as a normal and regular requirement of good agricultural husbandry;

(c)

Land planted in orchards or other perennials, other than land specified in paragraph (d) of this subsection, prior to maturity;

(d)

Land not in an exclusive farm use zone that has not been eligible for assessment at special farm use value in the year prior to planting the current crop and has been planted in orchards, cultured Christmas trees or vineyards for at least three years;

(e)

Wasteland, in an exclusive farm use zone, dry or covered with water, neither economically tillable nor grazeable, lying in or adjacent to and in common ownership with farm use land and that is not currently being used for any economic farm use;

(f)

Except for land under a single family dwelling, land under buildings supporting accepted farming practices, including the processing facilities allowed by ORS 215.255 (Farm product processing facility) and the processing of farm crops into biofuel as commercial activities in conjunction with farm use under ORS 215.213 (Uses permitted in exclusive farm use zones in counties that adopted marginal lands system prior to 1993) (2)(c) and 215.283 (Uses permitted in exclusive farm use zones in nonmarginal lands counties) (2)(a);

(g)

Water impoundments lying in or adjacent to and in common ownership with farm use land;

(h)

Any land constituting a woodlot, not to exceed 20 acres, contiguous to and owned by the owner of land specially valued for farm use even if the land constituting the woodlot is not utilized in conjunction with farm use;

(i)

Land lying idle for no more than one year when the absence of farming activity is the result of the illness of the farmer or a member of the farmer’s immediate family, including injury or infirmity, regardless of whether the illness results in death;

(j)

Land described under ORS 321.267 (Lands not eligible for special assessment) (3) or 321.824 (Lands not eligible for special assessment) (3) (relating to land used to grow certain hardwood timber, including hybrid cottonwood);

(k)

Land subject to a remediation plan previously presented to the assessor for the county in which the land that is the subject of the plan is located; or

(L)

Land used for the processing of farm crops into biofuel, as defined in ORS 315.141 (Biomass production or collection), if:

(A)

Only the crops of the landowner are being processed;

(B)

The biofuel from all of the crops purchased for processing into biofuel is used on the farm of the landowner; or

(C)

The landowner is custom processing crops into biofuel from other landowners in the area for their use or sale.

(4)

As used in this section:

(a)

“Accepted farming practice” means a mode of operation that is common to farms of a similar nature, necessary for the operation of these similar farms to obtain a profit in money and customarily utilized in conjunction with farm use.

(b)

“Cultured Christmas trees” means trees:

(A)

Grown on lands used exclusively for that purpose, capable of preparation by intensive cultivation methods such as plowing or turning over the soil;

(B)

Of a marketable species;

(C)

Managed to produce trees meeting U.S. No. 2 or better standards for Christmas trees as specified by the Agricultural Marketing Service of the United States Department of Agriculture; and

(D)

Evidencing periodic maintenance practices of shearing for Douglas fir and pine species, weed and brush control and one or more of the following practices:
(i)
Basal pruning;
(ii)
Fertilizing;
(iii)
Insect and disease control;
(iv)
Stump culture;
(v)
Soil cultivation; or
(vi)
Irrigation. [1999 c.314 §3; 2001 c.613 §21; 2003 c.454 §120; 2003 c.621 §81a; 2007 c.739 §37; 2009 c.776 §2; 2009 c.850 §13; 2012 c.74 §5; 2013 c.319 §1; 2019 c.410 §5]

Source: Section 308A.056 — Definition of “farm use.”, https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html.

Notes of Decisions

Hunting preserve is not “farm use” of land. Youngblood v. Dept. of Revenue, 16 OTR 23 (2002)

Under 2005 version of this section, express inclusion of certain processing facilities did not act to limit general language in definition of “farm use” that referred to land under buildings supporting accepted farming practices. Simmons v. Department of Revenue, 19 OTR 413 (2007)

308A.050
Legislative intent
308A.053
Definitions for ORS 308A.050 to 308A.128
308A.056
Definition of “farm use.”
308A.059
Farm use definition
308A.062
Qualification of exclusive farm use zone farmland
308A.065
County counsel review of exclusive farm use zoning ordinances
308A.068
Qualification of nonexclusive farm use zone farmland
308A.071
Income requirements for nonexclusive farm use zone farmland
308A.074
Wasteland qualifications
308A.077
Application to qualify nonexclusive farm use zone farmland
308A.080
Acquired land qualifications
308A.083
Potential additional tax liability
308A.086
Requalification generally
308A.089
Requalification of disqualified nonexclusive farm use zone farmland
308A.091
Rules for farm use special assessment pursuant to remediation plan
308A.092
Determining value for farm use
308A.095
Elective appointment of county board of review for advice on income-approach factors
308A.098
County board of property tax appeals use of assessor’s data
308A.107
Value for farm use
308A.110
Real property improvements and machinery not subject to farm use special assessment
308A.113
Disqualification of exclusive farm use zone farmland
308A.116
Disqualification of nonexclusive farm use zone farmland
308A.119
Abatement
308A.122
Effect of requalification on potential additional taxes
308A.125
Historic cemeteries within exclusive farm use zones
308A.128
Certain district assessments inapplicable to exclusive farm use zone farmland
308A.250
Definitions for ORS 308A.250 to 308A.259
308A.253
Qualification of homesites
308A.256
Maximum assessed value and assessed value of homesites
308A.259
Disqualification of homesite
308A.300
Definitions for ORS 308A.300 to 308A.330
308A.303
Legislative intent
308A.306
Application for open space use assessment
308A.309
Submission of application for approval of local granting authority
308A.312
Notice to assessor of approval or denial
308A.315
Determination of maximum assessed value and assessed value of open space lands
308A.318
Change in use of open space land
308A.321
Withdrawal by assessor when use changed
308A.324
Prepayment of additional taxes
308A.327
Reports on land use from owners
308A.330
Rules
308A.350
Definitions for ORS 308A.350 to 308A.383
308A.353
Legislative intent
308A.356
Application for exemption as riparian land
308A.359
Standards and criteria for exemption
308A.360
City and county authorization required for exemption of riparian land within city and urban growth boundary
308A.362
Approval or disapproval of application
308A.365
Duration of exemption
308A.368
Additional taxes upon withdrawal from riparian land designation
308A.371
Additional taxes
308A.374
Reports on riparian land use from owners
308A.377
Abatement of additional tax when farm, forest or open space land designated riparian
308A.383
Rules
308A.400
Findings
308A.403
Legislative intent
308A.406
Definitions for ORS 308A.403 to 308A.430
308A.409
Wildlife habitat conservation and management plans
308A.412
Plan submission and review
308A.415
Designation by State Fish and Wildlife Commission of land eligible for wildlife habitat special assessment
308A.418
Removal of designation upon request of city or county
308A.421
Effect of designation or removal for property tax purposes
308A.424
Application for special assessment
308A.427
Valuation
308A.430
Disqualification from special assessment
308A.450
Definitions for ORS 308A.450 to 308A.465
308A.453
Requirements
308A.456
Application for conservation easement special assessment
308A.459
Valuation
308A.462
Dwellings
308A.465
Inspection by holder
308A.700
Definitions for ORS 308A.700 to 308A.733
308A.703
Additional taxes upon disqualification
308A.706
Circumstances when additional taxes are deferred
308A.707
Additional taxes when land disqualified from small tract forestland assessment
308A.709
Circumstances when additional taxes are not imposed
308A.712
Determining amount of deferred additional taxes and period for which additional taxes are due
308A.715
Imposition of deferred additional taxes upon request of owner
308A.718
Assessor to send notice upon disqualification or forestland change in use
308A.724
Application for change of special assessment following disqualification
308A.727
Change to open space use
308A.730
Application for special assessment following acquisition of land through government exchange
308A.733
Withdrawal of change of special assessment application
308A.740
Legislative policy
308A.743
Disqualification limited when land subject to conservation and management plan, conservation easement or deed restriction
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