ORS 308A.104¹
Construction of provisions governing value for farm use

ORS 308A.092 (Establishing value for farm use) and 308A.095 (County board of review to advise assessor on income-approach factors) shall be construed liberally to effectuate their intended purpose. However, except as expressly provided and to the extent necessary to carry out their terms, nothing contained in ORS 308A.092 (Establishing value for farm use) and 308A.095 (County board of review to advise assessor on income-approach factors) shall be construed to alter or modify, by implication or otherwise, any of the tax laws of this state. [Formerly 308.365]

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

Completed Cita­tions

Emanuel Lutheran Charity Bd. v. Dept. of Rev., 4 OTR 410 (1971), aff'd 263 Or 287, 502 P2d 251 (1972)

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