2007 ORS 308A.074¹
Wasteland qualifications
  • annual application

(1) Wasteland, dry or covered with water, neither economically tillable nor grazeable, lying in or adjacent to and in common ownership with nonexclusive farm use zone farmland described in ORS 308A.068 (Qualification of nonexclusive farm use zone farmland), and that is not currently being used for any economic farm use shall qualify for farm use special assessment under ORS 308A.068 (Qualification of nonexclusive farm use zone farmland) if the farmland was operated as part of a farm unit that produced more than one-half of the adjusted gross income of the owner or owners in the year prior to the year an application is filed under this section.

(2)(a) An owner of wasteland shall make annual application to qualify the wasteland as nonexclusive farm use zone farmland under ORS 308A.068 (Qualification of nonexclusive farm use zone farmland).

(b) The application shall be filed with the county assessor on or before April 15 of each year qualification is desired. The application shall be made on forms prepared by the Department of Revenue and supplied by the county assessor and shall include any information as may be reasonably required to determine qualification, including copies of applicable state income tax returns. All information provided, including determinations made under administrative and court proceedings relating to the assessment of the wasteland, shall be confidential information of the assessor’s office and shall be used only for purposes of ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland).

(c) There shall be attached to each application an affidavit or affirmation from the applicant providing that the statements contained in the application are true.

(3) For purposes of this section, "owner" or "owners" means the person or persons entitled to file for special assessment under ORS 308A.077 (Application to qualify nonexclusive farm use zone farmland) (2)(b). [1999 c.314 §9]

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

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/­ors/­308a.­html (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.