2015 ORS § 197.756¹
Farm use assessment in area identified for urban services

(1) Upon the sale of a lot or parcel located inside an urban growth boundary that is assessed at its value for farm use under ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland), the lot or parcel shall be disqualified for farm use assessment if:

(a) The lot or parcel is in an area identified for urban services under ORS 197.754 (Land identified for urban services); and

(b) The urban services are available by ordinance for urbanization.

(2) Disqualification under subsection (1) of this section shall not apply to the sale of a lot or parcel to the owners spouse, parent, stepparent, grandparent, sister, brother, daughter, son, stepchild or grandchild, or sale to a lessee of the owner if the lessee is conducting farm use as defined in ORS 215.203 (Zoning ordinances establishing exclusive farm use zones) on the lot or parcel at the time of sale. [1999 c.503 §6; 2001 c.104 §69]