Current through Register Vol. 61, No. 4, April 1, 2022
Definitions for this rule
"Local food bank" means any organization
located in the state of Oregon, that is a charitable or not-for-profit
organization that collects food and distributes it, without charge, to the
needy, including children and families, homeless, unemployed, elderly or low
income people. For the purposes of ORS
and this rule, "local food bank" includes regional food banks as defined under
means a public or private educational institution, or a publicly or privately
funded early childhood education program located in the state of
donation to a local food bank or school of products or by-products raised for
human or animal use to constitute a "farm use" under ORS
the owner, renter or operator of the land to be qualified for farm use special
assessment shall document the donation in writing and shall submit that
documentation to the county assessor, if requested.
The documentation required by this
subsection shall contain, at a minimum:
The name, address, and phone number of the owner, renter or operator applying
for or maintaining the land in special assessment.
(B) The description, date, and quantity of
(C) The description
of the land upon which the product or by product was raised including either
the county assessor's tax lot number or tax account number.
(D) The signature of the director,
supervisor, or other appropriate official, whether paid or volunteer, of the
local food bank or school receiving the donation.
(E) The name and address of the local food
bank or school receiving the donation.
(F) A signed statement by the owner, renter
or operator of the land for which special assessment is requested or maintained
verifying that the information provided is accurate.
(b) The owner, renter or operator may satisfy
the documentation requirements of section (2) by submitting a completed Form
150-101-240 to the county assessor.
(c) If the owner, renter or operator does not
produce the documentation described in this subsection in response to a request
from the county assessor, then the land may be disqualified from special
or this rule shall constitute an exception to the income requirements for
nonexclusive farm use zone farmland, as set forth in ORS
and the value of donated products or by-products shall not be included in the
calculation of either "gross income" under ORS
or "income from consumed products" under OAR 150-308-1050
Publications: Contact the Oregon Department of Revenue for
information about how to obtain a copy of the publication referred to or
incorporated by reference in this rule pursuant to ORS
Admin. R. 150-308-1020
f. & cert. ef. 7-31-14; Renumbered from 150-308A.056(1)(g),
25-2016, f. 8-12-16, cert. ef.
18-2020, minor correction filed 09/25/2020, effective
Statutory/Other Authority: ORS
Statutes/Other Implemented: ORS