(1) The Department of Revenue shall provide by rule for a more detailed definition of farm use, consistent with the general definition in ORS 308A.056, to be used by county assessors in determining qualification for special assessment under ORS 308A.068. The rules shall not be designed to exclude from the special assessment those lands that are in farm use as defined in ORS 308A.056 for which tax relief is intended.
(2) In determining qualification for special assessment under ORS 308A.068, the county assessor shall consider the use of the land by the owner, renter or operator thereof together with any other lands that are a part of one farming unit being operated by the owner, renter or operator. [Formerly 308.380]Section: Previous 308A.050 308A.053 308A.056 308A.059 308A.062 308A.068 308A.071 308A.074 308A.077 308A.080 308A.083 308A.086 308A.089 308A.092 308A.101 Next
Last modified: August 7, 2008