ORS 308A.101¹
Department of Revenue declaratory rulings
  • judicial review

Any group or organization representing owners of farm properties may petition the Department of Revenue under ORS 305.105 (Declaratory rulings by department) for a declaratory ruling with respect to rules promulgated under ORS 308A.092 (Establishing value for farm use) and 308A.095 (County board of review to advise assessor on income-approach factors) and may obtain judicial review of the declaratory ruling in the manner provided by ORS 305.445 (Appeals to Supreme Court). [Formerly 308.360]

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/­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