Or. Admin. R. 150-308-1520 - Deferred Additional Tax (ORS 308A.706); When to Collect

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

(a) When a non-exempt owner acquires exclusive farm use (EFU) farmland that was exempt because it was government owned, any amount designated by the county assessor as potential additional taxes must be added to the next general tax roll by the tax collector if the land is used for purposes inconsistent with returning the land to farm use.
(b) Non-EFU farmland liens are collected regardless of use when a non-exempt owner acquires farmland that was disqualified under ORS 308A.116(1)(b) and had liens attached under 308A.703(5).
(2) For additional information on collection and distribution of additional tax, see OAR 150-308A.703(3) and (4).


Or. Admin. R. 150-308-1520
REV 11-2000, f. 12-29-00, cert. ef. 12-31-00; Renumbered from 150-308A.712, REV 25-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 308A.712

The following state regulations pages link to this page.

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.