(1) Upon the sale of a lot or parcel located inside an urban growth boundary that is assessed at its value for farm use under ORS 308A.050 to 308A.128, the lot or parcel shall be disqualified for farm use assessment if:
(a) The lot or parcel is in an area identified for urban services under ORS 197.754; and
(b) The urban services are available by ordinance for urbanization.
(2) Disqualification under subsection (1) of this section shall not apply to the sale of a lot or parcel to the owner’s spouse, parent, stepparent, grandparent, sister, brother, daughter, son, stepchild or grandchild, or sale to a lessee of the owner if the lessee is conducting farm use as defined in ORS 215.203 on the lot or parcel at the time of sale. [1999 c.503 §6; 2001 c.104 §69]
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