Current through Register Vol. 61, No. 4, April 1, 2022
(a) Zoned farm use land means land that is
zoned as farm use land pursuant to ORS
(b) Real market value is the basis for the
assessment of farmland not qualified to be assessed at farm use value. Real
market value is defined in ORS
Qualification and Disqualification Dates:
(a) To be entitled to farm use assessment,
land must be qualified as of January 1 each year. Often, qualifying farm use
land is not farmed during the winter months which include the qualifying date
of January 1. If land is not employed in farm use on January 1, the assessor
may look at the prior year's usage of the land to determine qualification for
(b) Farm use
disqualifications take effect July 1 following the disqualification.
(3) Appeal on the question of
qualification for special assessment as farm use land: An appeal from a
decision of the assessor concerning qualification for special assessment as
farmland under ORS Ch. 308A is made directly to the Magistrate Division of the
Tax Court under 305.275(1) (also see 305.280). It is not made through an appeal
to the county Board of Property Tax Appeals.
Admin. R. 150-308-1030
2-68; 3-70; 9-71; 11-73; 12-75; 12-31-77; TC 17-1979, f. 12-20-79, cert. ef.
12-31-79; RD 9-1983, f. 12-20-83, cert. ef. 12-31-83; RD 9-1984, f. 12-5-84,
cert. ef. 12-31-84; RD 16-1987, f. 12-10-87, cert. ef. 12-31-87; RD 8-1988, f.
12-19-88, cert. ef. 12-31-88; RD 9-1989, f. 12-18-89, cert. ef. 12-31-89; RD
11-1990, f. 12-20-90, cert. ef. 12-31-90; RD 8-1991, f. 12-30-91, cert. ef.
12-31-91; REV 11-2000, f. 12-29-00, cert. ef. 12-31-00, Renumbered from
150-308.370; Renumbered from 150-308A.062,
25-2016, f. 8-12-16, cert. ef.
Stat. Auth.: ORS
Stats. Implemented: ORS