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]
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