(1) Except as otherwise provided in subsection (2) of this section, the assessments and levies of the following taxing units and special districts shall not be imposed while land is qualified for special assessment as exclusive farm use zone farmland under ORS § 308A.062:

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(a) Sanitary districts formed under ORS § 450.005 to 450.245.

(b) Domestic water supply districts formed under ORS Chapter 264.

(c) Water authorities, sanitary authorities or joint water and sanitary authorities formed under ORS § 450.600 to 450.989.

(2) Subsection (1) of this section does not apply to:

(a) Benefit assessments or special ad valorem tax levies imposed upon homesites situated within a parcel of farm use land. As used in this paragraph, ‘homesite’ means not more than one acre of land upon which are constructed nonfarm dwellings and appurtenances; or

(b) Benefit assessments or special ad valorem tax levies imposed subsequent to disqualification of lands for farm use special assessment under ORS § 308A.062. [Formerly 308.401]

FARM AND FOREST HOMESITES