2017 ORS 308A.083¹
Potential additional tax liability

In the case of exclusive farm use zone farmland that qualifies for special assessment under ORS 308A.062 (Qualification of exclusive farm use zone farmland) or nonexclusive farm use zone farmland that qualifies for special assessment under ORS 308A.068 (Qualification of nonexclusive farm use zone farmland), the county assessor shall enter on the assessment and tax roll the notation “potential additional tax liability” until the land is disqualified under ORS 308A.113 (Disqualification of exclusive farm use zone farmland) or 308A.116 (Disqualification of nonexclusive farm use zone farmland). [1999 c.314 §12]

(formerly 308.740 to 308.790)

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

1 Legislative Counsel Committee, CHAPTER 308A—Land Special Assessments, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors308A.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 308A, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano308A.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.