2015 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]


1 Legislative Counsel Committee, CHAPTER 308A—Land Special Assessments, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors308A.­html (2015) (last ac­cessed Jul. 16, 2016).
 
2 OregonLaws.org contains the con­tents of Volume 21 of the ORS, inserted along­side the per­tin­ent statutes. See the preface to the ORS An­no­ta­tions for more information.
 
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.