(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.

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(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]