(1) Land under a dwelling that is used in conjunction with the activities customarily carried on in the management and operation of forestland held or used for the predominant purpose of growing and harvesting trees of a marketable species shall qualify for special assessment under ORS 308A.256.
(2) Land under dwellings located within an exclusive farm use zone and used in conjunction with farm use shall qualify for special assessment under ORS 308A.256.
(3) Land under dwellings used in conjunction with the farm use of nonexclusive farm use zone farmland shall qualify for special assessment under ORS 308A.256 if the farmland was operated as a part of a farm unit that produced more than one-half of the adjusted gross income of the owner or owners in the year prior to the year an application is filed under this section.
(4) Land under a dwelling on a lot or parcel that is specially assessed under ORS 308A.403 to 308A.430 or 308A.450 to 308A.465 shall qualify for special assessment under ORS 308A.256 if the land associated with the homesite:
(a) Was the subject of an application for wildlife habitat special assessment under ORS 308A.424 or conservation easement special assessment under ORS 308A.456 and includes an existing homesite that was specially assessed under one of the special assessments listed in ORS 308A.703 (1) during the assessment year prior to application; or
(b)(A) Is zoned in the comprehensive plan for exclusive farm use, forest use or farm and forest use; and
(B) The parcel has a minimum of 10 acres that meet the stocking and species requirements of land specially assessed under ORS 321.354 or 321.833.
(5) For purposes of ORS 308A.250 to 308A.259, the use of a dwelling “in conjunction with the activities customarily carried on in the management and operation of forestland” includes but is not limited to use of the dwelling under circumstances as follows:
(a) The dwelling is owned and occupied by a person who is engaged in the operation of the forestland, is occupied by an employee of the owner of forestland who is employed in connection with the forest operation or is occupied by a person who is involved in the forest operation; or
(b) The dwelling is owned and occupied by a person who is no longer engaged in the forest operation but:
(A) Whose principal source of income is derived from the harvest of timber from the forestland on which the dwelling is located;
(B) Who owned and occupied the dwelling, and was engaged in the forest operation, during the five consecutive tax years before the tax year in which engagement in the forest operation ended; and
(C) Who has owned and occupied the dwelling continuously during the period since engagement in the forest operation ended. For purposes of this subparagraph, “continuous” includes any period in which the dwelling is unoccupied because of health, vacation or other reason, if during the period the dwelling is not leased or rented to another person.
(6) For purposes of ORS 308A.250 to 308A.259, the use of a dwelling “in conjunction with farm use” of farm use land includes but is not limited to use of the dwelling under circumstances as follows:
(a) The dwelling is owned and occupied by a person who is engaged in the operation of the farm use land, is occupied by an employee of the owner of farm use land who is employed in connection with the farming operation or is occupied by a person who is involved in the farming operation; or
(b) The dwelling is owned and occupied by a person who is no longer engaged in the farm operation on the farm use land but:
(A) Whose principal source of income is from the farm operation on the farm use land on which the dwelling is located;
(B) Who owned and occupied the dwelling, and was engaged in the farm operation, during the five consecutive tax years before the tax year in which engagement in the farm operation ended; and
(C) Who has owned and occupied the dwelling continuously during the period since engagement in the farm operation ended. For purposes of this subparagraph, “continuous” includes any period in which the dwelling is unoccupied because of health, vacation or other reason, if during the period the dwelling is not leased or rented to another person.
(7)(a) In order for land described in subsection (3) of this section to qualify for assessment under ORS 308A.250 to 308A.259, the owner or owners shall file an application with the county assessor on or before April 15 of each year the assessment is desired. The application shall be made on forms prepared by the Department of Revenue and supplied by the assessor and shall include any information as may be reasonably required to determine the entitlement of the applicant, including copies of applicable state income tax returns. All information provided, including determinations made under administrative and court proceedings where entitlement is in issue, shall be confidential information of the assessor’s office and shall be used only for purposes of this subsection.
(b) There shall be attached to each application an affidavit or affirmation from the applicant providing that the statements contained in the application are true. [Formerly 308.376; 2003 c.539 §12; 2007 c.809 §8]
Note: Section 21, chapter 809, Oregon Laws 2007, provides:
Sec. 21. Sections 2 to 7 of this 2007 Act [308A.450 to 308A.465] and the amendments to ORS 215.236, 271.785, 308A.253, 308A.318, 308A.703, 308A.706, 308A.707, 308A.712, 308A.718, 308A.724, 308A.733, 308A.743 and 321.716 by sections 8 to 20 of this 2007 Act apply to tax years beginning on or after July 1, 2008. [2007 c.809 §21]
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