2011 ORS § 308A.122¹
Effect of requalification on abated taxes

If during the period specified in ORS 308A.119 (Abatement), the farmland again meets the gross income or other requirements of ORS 308A.071 (Income requirements for nonexclusive farm use zone farmland), the owner may apply to the assessor on or before April 1 of the next calendar year, in the manner provided in ORS 308A.077 (Application to qualify nonexclusive farm use zone farmland), for farm use special assessment. If satisfied that the requirements of ORS 308A.071 (Income requirements for nonexclusive farm use zone farmland) have been met, the assessor shall restore farm use special assessment to the land. The potential additional taxes for all years not already abated under ORS 308A.119 (Abatement) shall continue as a potential liability against the land under ORS 308A.119 (Abatement) and 308A.706 (Circumstances when additional taxes are deferred), except that each oldest year of potential liability shall abate as the total of all other years of potential additional tax liability for prior years reaches five. [Formerly 308.406]