ORS § 308A.083

Current through 2024 Regular Session legislation effective June 6, 2024
Section 308A.083 - Potential additional tax liability

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.

ORS 308A.083

1999 c.314 §12