2007 ORS 308.395¹
(Title not available: statute has been repealed or renumbered.)

[1963 c.577 §10; 1967 c.93 §2; 1971 c.629 §4; 1973 c.303 §4; 1973 c.503 §10; 1979 c.350 §5; 1981 c.419 §2; 1981 c.791 §10; 1983 c.462 §15; 1987 c.614 §5; 1991 c.459 §126; repealed by 1999 c.314 §94]

Note

Repealed as of July 1, 2000; but see sec. 94, c. 314, Oregon Laws 1999

Notes of Decisions

Neither statute nor depart­ment rule requires that notice to taxpayer state reason for disqualifica­tion from farm use assess­ment. Stilwell v. Dept. of Rev., 11 OTR 403 (1990), aff'd311 Or 381, 811 P2d 1373 (1991)

Atty. Gen. Opinions

Penalty assessed on disqualified unzoned farm land, (1975) Vol 37, p 859; constitu­tionality of "payback" pro­vi­sion as applied to land which became subject to assess­ment when "payback" period was only five years, (1977) Vol 38, p 938

Law Review Cita­tions

53 OLR 121 (1974)

1 Legislative Counsel Committee, CHAPTER 308—Assessment of Property for Taxation, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­308.­html (2007) (last ac­cessed Feb. 12, 2009).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 308, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­308ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.