Or. Admin. R. 150-307-0420 - Agricultural Land Devoted to Agricultural Purposes as Real Property

Current through Register Vol. 61, No. 4, April 1, 2022

(1) The term "land" as used in ORS 307.320 differs from the definition of "land" in 307.010(1) in that it is limited to the land itself. It is land that has a classification as agricultural land and is being used for agricultural purposes such as raising and harvesting crops or rearing, feeding and management of livestock.
(2) For the purpose of advalorem taxation, deciduous trees, shrubs, plants and crops in, under, or growing upon agricultural land devoted to agricultural purposes are wholly exempt from such taxation and need not be listed upon the assessment roll. (See OAR 150-308.235.)


Or. Admin. R. 150-307-0420
1-58; 11-59; 1-66; 3-70; TC 7-1980, f. 11-28-80, cert. ef. 12-31-80; RD 9-1984, f. 12-5-84, cert. ef. 12-31-84; Renumbered from 150-307.320, REV 54-2016, f. 8-13-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 307.320

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