2015 ORS 308A.086¹
Requalification generally

(1) Any land that has been disqualified from farm use special assessment under ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland) may requalify for special assessment under ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland) at the same time and in the same manner and under the same provisions of law as land initially qualifies for farm use special assessment under ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland).

(2) Land that requalifies under this section must meet applicable qualification requirements as of the assessment date for the tax year for which special assessment of the requalified land under ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland) is sought.

(3) This section does not apply to the requalification of land that was disqualified and that is described:

(a) In the case of land in an exclusive farm use zone, under ORS 215.236 (Nonfarm dwelling in exclusive farm use zone) (relating to nonfarm dwellings) and ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(a) (relating to compatible nonuse);

(b) In the case of nonexclusive farm use zone farmland, under ORS 308A.089 (Requalification of disqualified nonexclusive farm use zone farmland) (relating to requalification during first year of disqualification), 308A.116 (Disqualification of nonexclusive farm use zone farmland) (4) (relating to subdivision), 308A.122 (Effect of requalification on potential additional taxes) (relating to abatement for failure to meet income requirements) or 308A.706 (Circumstances when additional taxes are deferred) (1)(a) (relating to compatible nonuse); and

(c) Under ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(d) (relating to change in special assessment). [1999 c.314 §13]


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.