Real property improvements and machinery not subject to farm use special assessment
Except for property that is exempt or specially assessed under other provisions of law, real property improvements and machinery or other personal property on, attached to or in any other respect connected with property subject to assessment under ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland), including property used in operations that constitute farm use operations, shall have an assessed value determined under ORS 308.146 (Determination of maximum assessed value and assessed value). Real property improvements and machinery and personal property may not be assessed as provided in ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland). [1999 c.314 §21]
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