ORS 308A.059¹
Farm use definition
  • rules

(1) The Department of Revenue shall provide by rule for a more detailed definition of farm use, consistent with the general definition in ORS 308A.056 (Definition of "farm use"), to be used by county assessors in determining qualification for special assessment under ORS 308A.068 (Qualification of nonexclusive farm use zone farmland). The rules shall not be designed to exclude from the special assessment those lands that are in farm use as defined in ORS 308A.056 (Definition of "farm use") for which tax relief is intended.

(2) In determining qualification for special assessment under ORS 308A.068 (Qualification of nonexclusive farm use zone farmland), the county assessor shall consider the use of the land by the owner, renter or operator thereof together with any other lands that are a part of one farming unit being operated by the owner, renter or operator. [Formerly 308.380]

Atty. Gen. Opinions

Criteria to apply in classifying land as open space, (1972) Vol 35, p 1273; golf course as open space land, (1980) Vol 40, p 288

Notes of Decisions

Buildings used for temporary housing of itinerant farm workers during harvest periods were buildings supporting "accepted farming practices." Benton v. Dept. of Rev., 7 OTR 162 (1977)

Notes of Decisions

The purpose of this legisla­tion is to defeat effect on bona fide farmer of increased assess­ments growing out of highest and best use require­ment. Hulburt v. Dept. of Rev., 4 OTR 475 (1971)

1 Legislative Counsel Committee, CHAPTER 308A—Land Special Assessments, https://­www.­oregonlegislature.­gov/­bills_laws/­Archive/­2007ors308A.­pdf (2007) (last ac­cessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 308A, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­308aano.­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. Currency Information