Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION
Section 150-308-1120 - Definition of Specially Assessed Homesites
Universal Citation: OR Admin Rules 150-308-1120
Current through Register Vol. 63, No. 9, September 1, 2024
(1) "Homesite" as defined in ORS 308A.250(3) includes site developments as defined in OAR 150-307.010(1)(2)(a)(A)and amenities associated with the raw, undeveloped land such as topography that affords the site a particular view, river frontage, property access, and utility access.
(2) A forest homesite qualified under ORS 308A.253(1) must be located on a parcel of land with greater than 10 acres of specially assessed forestland, that is zoned exclusive farm use (EFU), forest use, or farm and forest use.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 308.229 & 308A.250
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