(1) Land within an exclusive farm use zone shall be disqualified from special assessment under ORS 308A.062 by:
(a) Removal of the special assessment by the assessor upon the discovery that the land is no longer being used as farmland;
(b) Removal of the land from any exclusive farm use zone; or
(c) Establishing a nonfarm dwelling on the land under ORS 215.236.
(2) Notwithstanding subsection (1)(a) of this section, the county assessor shall not disqualify land that has been receiving special assessment if the land is not being farmed because:
(a) The effect of flooding substantially precludes normal and reasonable farming during the year; or
(b) Severe drought conditions are declared under ORS 536.700 to 536.780.
(3)(a) Notwithstanding ORS 308.210, 308A.062, 311.405 or 311.410, if disqualification occurs as a result of the discovery that the land is no longer in farm use, then, regardless of when during the assessment year discovery is actually made, disqualification by the county assessor shall occur as of the January 1 assessment date of the assessment year in which discovery is made.
(b) Paragraph (a) of this subsection shall apply only if the notice of disqualification required under ORS 308A.718 is mailed by the county assessor prior to August 15 of the tax year for which the disqualification of the land is asserted.
(4) Upon disqualification, additional taxes shall be determined as provided in ORS 308A.700 to 308A.733. [Formerly 308.397]
Section: Previous 308A.086 308A.089 308A.092 308A.101 308A.104 308A.107 308A.110 308A.113 308A.116 308A.119 308A.122 308A.125 308A.128 308A.250 308A.253 NextLast modified: August 7, 2008