Current through Register Vol. 61, No. 4, April 1, 2022
properties are set aside under a government payment program such as the
federally administered Conservation Reserve Program (CRP). The payments
received for farmlands placed in these conservation programs must not be used
as income for computing farm use values. Income data from similar lands that
are not included in the conservation programs should be used instead to compute
farm use values. New farm use values must be computed each year as though the
land in the conservation programs was being used for a farm use.
NOTE: Acreage that is not in an exclusive farm use
zone, and is under a farm-related government conservation program, is not
subject to the gross income requirements.
Values for farm use are to be determined
on the basis of highest and best agriculture use, regardless of how the land is
currently used and employed in agriculture.
1: The land is capable of raising wheat, but the owner elects to
pasture the property. The highest and best agricultural use of the property is
as wheat land, so the farm use value would be based on wheat land.
Example 2: The land is capable of raising
wheat, but the owner adds site improvements to enable the planting of an
orchard. The highest and best agricultural use is now as orchard land, so the
farm use value would be based on orchard land.
(3) If the owner of land assessed as farm use
land contends the assessor's farm use value is not correct, the value may be
appealed to the county Board of Property Tax Appeals as provided by ORS
309.100. An appeal from an
adverse decision of the board may be filed with the Magistrate Division of the
Tax Court as provided by 305.275(2) (also see 305.280).
Admin. R. 150-308-1080
f. 12-20-90, cert. ef. 12-31-90; REV 11-2000, f. 12-29-00, cert. ef. 12-31-00,
Renumbered from 150-308.345; REV 3-2014, f. & cert. ef. 7-31-14; Renumbered
25-2016, f. 8-12-16, cert. ef.
Stat. Auth.: ORS
Stats. Implemented: ORS