Oregon Statutes 308A.083 – Potential additional tax liability
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In the case of exclusive farm use zone farmland that qualifies for special assessment under ORS § 308A.062 or nonexclusive farm use zone farmland that qualifies for special assessment under ORS § 308A.068, the county assessor shall enter on the assessment and tax roll the notation ‘potential additional tax liability’ until the land is disqualified under ORS § 308A.113 or 308A.116. [1999 c.314 § 12]
