Chapter 308A

308A.056

NOTES OF DECISIONS

Hunting preserve is not “farm use” of land. Youngblood v. Dept. of Revenue, 16 OTR 23 (2002)

Under 2005 version of this section, express inclusion of certain processing facilities did not act to limit general language in definition of “farm use” that referred to land under buildings supporting accepted farming practices. Simmons v. Department of Revenue, 19 OTR 413 (2007)

308A.059

(formerly 308.380)

NOTES OF DECISIONS

Buildings used for temporary housing of itinerant farm workers during harvest periods were buildings supporting “accepted farming practices.” Benton v. Dept. of Rev., 7 OTR 162 (1977)

308A.077

(formerly 308.375)

NOTES OF DECISIONS

Application is required each year until special assessment for farm use is granted. Marriott v. Dept. of Rev., 4 OTR 508 (1971)

This section requires that land not within exclusive farm use zone be specially assessed on or before April 1 of first year in which such assessment is desired. Burns v. Dept. of Rev., 9 OTR 469 (1984)

LAW REVIEW CITATIONS: 10 WLJ 407 (1974)

308A.092

(formerly 308.345)

NOTES OF DECISIONS

Where market data approach to valuation of cow/calf grazing operation was impracticable because of lack of comparable sales, income approach to value under this section was used. Aspen Valley Ranch v. Dept. of Rev., 8 OTR 332 (1980)

Income test of this section for appraising farmland requires information concerning land comparable to that at issue and method of appraisal of farm use value of orchard land, using bare farmland leases, was faulty because bare farmland is not comparable to orchard land. Benton v. Dept. of Rev., 300 Or 547, 715 P2d 489 (1986)

Agricultural land income approach is valid only if interest rates used in calculating imputed income and capitalization rate are identical. Blanco Bogs, Inc. v. Department of Revenue, 14 OTR 1 (1996)

LAW REVIEW CITATIONS: 53 OLR 120-122, 125 (1974); 10 WLJ 443, 457 (1974)

308A.104

(formerly 308.365)

COMPLETED CITATIONS: Emanuel Lutheran Charity Bd. v. Dept. of Rev., 4 OTR 410 (1971), aff’d 263 Or 287, 502 P2d 251 (1972)

308A.113

(formerly 308.397)

LAW REVIEW CITATIONS: 53 OLR 120 (1974)

308A.116

(formerly 308.390)

NOTES OF DECISIONS

Land platted after September 9, 1971, does not qualify for special assessment as farm use land not in an exclusive farm use zone. Kalishman v. Dept. of Revenue, 8 OTR 440 (1980)

Deferred farm use taxes constitute potential liability and do not arise as lien until classification changes; previous bankruptcy sale free and clear of all liens and encumbrances did not relieve buyers of potential liability. Nature Conservancy v. Dept. of Rev., 10 OTR 1 (1985)

ATTY. GEN. OPINIONS: What constitutes “platting the land after September 9, 1971,” under the provisions of ORS chapter 92, (1982) Vol 42, p 241

308A.256

(formerly 308.377)

NOTES OF DECISIONS

This section requires use of true cash value or market value of land rather than its farm use value. Beach v. Dept. of Rev., 11 OTR 256 (1989)

308A.300 to 308A.330

(formerly 308.740 to 308.790)

ATTY. GEN. OPINIONS: Criteria to apply in classifying land as open space, (1972) Vol 35, p 1273; golf course as open space land, (1980) Vol 40, p 288

308A.309

(formerly 308.755)

ATTY. GEN. OPINIONS: Criteria to apply in classifying land as open space, (1972) Vol 35, p 1273

308A.315

(formerly 308.765)

NOTES OF DECISIONS

“Alternative uses” are not limited to alternative open space uses and therefore include use as homesite. Thompson v. Dept. of Rev., 12 OTR 326 (1991)

“Might be put” applies to present as well as prospective non-open space use. Thompson v. Dept. of Rev., 12 OTR 326 (1991)