Or. Admin. Code § 150-308-1020

Current through Register Vol. 63, No. 10, October 1, 2024

Section 150-308-1020 - Disposal by donation to a local food bank or school

(1) Definitions for this rule

(a) "Local food bank" means any organization located in the state of Oregon, that is a charitable or not-for-profit organization that collects food and distributes it, without charge, to the needy, including children and families, homeless, unemployed, elderly or low income people. For the purposes of ORS 308A.056(1)(g) and this rule, "local food bank" includes regional food banks as defined under OAR 813-220-0005(6).

(b) "School" means a public or private educational institution, or a publicly or privately funded early childhood education program located in the state of Oregon.

(2) For the donation to a local food bank or school of products or by-products raised for human or animal use to constitute a "farm use" under ORS 308A.056, the owner, renter or operator of the land to be qualified for farm use special assessment shall document the donation in writing and shall submit that documentation to the county assessor, if requested.

(a) The documentation required by this subsection shall contain, at a minimum:

(A) The name, address, and phone number of the owner, renter or operator applying for or maintaining the land in special assessment.

(B) The description, date, and quantity of the donation.

(C) The description of the land upon which the product or by product was raised including either the county assessor's tax lot number or tax account number.

(D) The signature of the director, supervisor, or other appropriate official, whether paid or volunteer, of the local food bank or school receiving the donation.

(E) The name and address of the local food bank or school receiving the donation.

(F) A signed statement by the owner, renter or operator of the land for which special assessment is requested or maintained verifying that the information provided is accurate.

(b) The owner, renter or operator may satisfy the documentation requirements of section (2) by submitting a completed Form 150-101-240 to the county assessor.

(c) If the owner, renter or operator does not produce the documentation described in this subsection in response to a request from the county assessor, then the land may be disqualified from special assessment.

(3) Nothing in ORS 308A.056(1)(g) or this rule shall constitute an exception to the income requirements for nonexclusive farm use zone farmland, as set forth in ORS 308A.071, and the value of donated products or by-products shall not be included in the calculation of either "gross income" under ORS 308A.071(7)(b), or "income from consumed products" under OAR 150-308-1050.

Publications: Contact the Oregon Department of Revenue for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule pursuant to ORS 183.360(2) and 183.355(1)(b).

Or. Admin. Code § 150-308-1020

REV 3-2014, f. & cert. ef. 7-31-14; Renumbered from 150-308A.056(1)(g), REV 25-2016, f. 8-12-16, cert. ef. 9/1/2016; REV 18-2020, minor correction filed 09/25/2020, effective 9/25/2020

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 308A.056