Current through Register Vol. 63, No. 9, September 1, 2024
(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).
Statutory/Other Authority: ORS
305.100
Statutes/Other Implemented: ORS
308A.056
