Current through 2024 Regular Session legislation effective June 6, 2024
Section 308A.089 - Requalification of disqualified nonexclusive farm use zone farmland; fee(1) Notwithstanding ORS 308A.724, land that was nonexclusive farm use zone farmland and that has been disqualified by the county assessor from farm use special assessment for the reason that the land is no longer in farm use as described under ORS 308A.116(1)(c) may be requalified for farm use special assessment for the first year in which the disqualification is in effect.(2) Disqualified farmland may requalify for special assessment under this section upon compliance with the following: (a) The owner shall make application for requalification to the county assessor on or before December 15 of the tax year for which the disqualification is first in effect.(b) The application shall be made upon forms prepared by the Department of Revenue and supplied by the county assessor.(c) The application shall contain the information necessary to determine that the property meets the requirements of ORS 308A.071 and the other requirements for property to receive a farm use special assessment under ORS 308A.050 to 308A.128.(d) The application shall be signed by the owner and shall be accompanied by a filing fee of: (A) $1 for each $1,000 (or fraction of $1,000) of real market value of the property as determined under ORS 308.232.(B) Not less than $10 or more than $250.(e) There shall be annexed to each application for requalification the affidavit or affirmation of the applicant that the statements contained therein are true.(3) Upon receipt of the application, the county assessor shall determine if the property meets the requirements of ORS 308A.071 and the other requirements for farm use special assessment under ORS 308A.050 to 308A.128 for the year in which the disqualification is first in effect.(4) Upon approval of the application the county assessor shall notify the officer in charge of the assessment and tax roll of the requalification for special assessment under ORS 308A.068. The officer shall correct the current assessment and tax roll to reflect the special assessment, as provided under ORS 311.205(1)(e).(5) Upon disapproval of the application, the county assessor shall notify the owner of the application's disapproval and the land's continued disqualification. If notice of disapproval is not mailed prior to April 15 of the tax year, the application shall be considered approved.(6) As used in this section, "owner" means the person or persons entitled to file for special assessment under ORS 308A.077(2)(b).