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HB 2476
Bill number HB 2476 (2011 Oregon laws, Chapter 193)
 ORS changed 308A.092 and 308A.095; repealing 308A.101 and 308A.104.
 Effective date September 28, 2011
 Applies to Farm use assessment, tax years beginning on or after July 1, 2011.
 DOR contact Greg Plass  503-945-8282
 Summary Removes requirement that county assessor submit to county board of review information on income-approach factors used to arrive at values for farm use of farmland.
   

 
Section Old law  New law
1
ORS 308A.095: Establishes and defines purpose and make up of county board of review for farm use values. Defines appointment of members to terms and filling vacancies, and experience required of members and reimbursement of expenses. ORS 308A.095: Amended to make board of review appointed at the request of the assessor. Board is no longer mandatory. No change to the makeup or experience requirements of a county board of review. Each member serves a two-year term, or the remainder of a vacated term.
2
ORS 308A.092: Refers to income approach procedures in ORS 308A.095 and ORS 308A.092 used to value farm use land in exclusive farm use zone and nonexclusive farm use zones.
ORS 308A.092: Simplifies wording. Income approach procedure same for exclusive and nonexclusive farm use zones.
3
ORS 308A.101: Department of Revenue declaratory rulings; judicial review. Any group or organization representing farm owners may petition DOR under ORS 305.105 for a declaratory ruling with respect to rules OAR 150-308A.092 and OAR 150-308A.095 and may obtain judicial review.  

ORS 308A.104: Construction of provisions governing value for farm use. ORS 308A.092 and ORS 308A.095 shall be interpreted liberally to effectuate their intended purpose. Except as provided and to the extent necessary to carry out their terms, nothing in ORS 308A.092 and 308A.095 shall be interpreted to alter or modify state tax laws.
Repeals ORS 308A.101, which isn't needed because ORS 305.105 already allows for petition of DOR rules.
 
 
 
 
Repeals ORS 308A.104
Gives the assessor some leeway to determine farm use values and to use advice from the farm board of review.

4
None. Amendments to ORS 308A.092 and ORS 308A.095 apply to property tax years beginning on or after July 1, 2011.
5
None. Effective date of this act is 91 days after adjournment sine die (September 28, 2011).