Form 150-310-068 "Confidential Application for Farm-Use Assessment of Land Under Farm-Use Dwellings and Wasteland" - Oregon

What Is Form 150-310-068?

This is a legal form that was released by the Oregon Department of Revenue - a government authority operating within Oregon. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on May 1, 2013;
  • The latest edition provided by the Oregon Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form 150-310-068 by clicking the link below or browse more documents and templates provided by the Oregon Department of Revenue.

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Download Form 150-310-068 "Confidential Application for Farm-Use Assessment of Land Under Farm-Use Dwellings and Wasteland" - Oregon

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Confidential
Application for Farm-use Assessment
of Land Under Farm-use Dwellings and Wasteland
• File with county assessor on or before April 15.
• Application must be filed on or before April 15 of each year the assessment is requested.
• This application is only for owners of farm-use assessed land, not zoned exclusive farm use.
For assessor’s use only
Date received
Approved
Denied
1
—Name
J.V. number
Address
City
State
ZIP code
Remarks
Phone
2—Property description: Complete one of the next three lines
Property account number (as shown on your tax statement)
Code area number
My ownership is by
Recorded in deed volume, and page or instrument number
Date recorded
Deed
Contract
Section
Twp.
Rge.
Acres
Subsection
3—I request special assessment as farmland of such portions of the above-described property which is (check one or both of the following)
Land under dwellings used with the farm use land, ORS 308A.077.
Wasteland lying in or adjacent to the farm use land, ORS 308A.074.
Describe nature and number of acres of the wasteland (to qualify, the wasteland must be owned in common with the farmland and not be
currently used for any economic farm use):
4—The farmland described above in item 2 received special assessment as farmland last year
Yes
No
5—The farmland described above in item 2 is part of a larger farm unit
No
Yes—Number of acres in the total farm unit: __________________
Names of other owners in this farm unit, if any, are:
6— Total farm income (or loss) received last year by all owners of the farm unit (from Form 1040, federal income tax
return for last year)
$
7— Total “federal adjusted gross income” as reported on state income tax return for the prior calendar year by all
$
owners of the farm unit
Notes: 1. To qualify for this special assessment, the total farm income (item 6 above) must be over one-half of the total “federal adjusted gross income”
(item 7).
2. Attach a copy of the Oregon tax return(s), including federal income tax return(s) and schedules for all owners of the farm unit (yourself plus owners
named in item 5). The application, including attached income tax returns and schedules, are confidential information of the assessor’s office.
Sign here: As “owner,” as defined in ORS 308A.077(2)(b), of the above described land, I indicate by my signature that I am aware of the potential
tax liability calculated under ORS 308A.700–308A.733 if the land ceases to be specially assessed. I declare under the penalties for false
swearing [ORS 305.990(4)] that I have examined this document (and any accompanying documents), and that to the best of my knowledge,
it is true, correct, and complete. If authority to sign is not a matter of public record, include proof of interest or authority to sign.
X
Signature
Date
See page two for instructions
County form
150-310-068 (Rev. 05-13)
Clear form
Confidential
Application for Farm-use Assessment
of Land Under Farm-use Dwellings and Wasteland
• File with county assessor on or before April 15.
• Application must be filed on or before April 15 of each year the assessment is requested.
• This application is only for owners of farm-use assessed land, not zoned exclusive farm use.
For assessor’s use only
Date received
Approved
Denied
1
—Name
J.V. number
Address
City
State
ZIP code
Remarks
Phone
2—Property description: Complete one of the next three lines
Property account number (as shown on your tax statement)
Code area number
My ownership is by
Recorded in deed volume, and page or instrument number
Date recorded
Deed
Contract
Section
Twp.
Rge.
Acres
Subsection
3—I request special assessment as farmland of such portions of the above-described property which is (check one or both of the following)
Land under dwellings used with the farm use land, ORS 308A.077.
Wasteland lying in or adjacent to the farm use land, ORS 308A.074.
Describe nature and number of acres of the wasteland (to qualify, the wasteland must be owned in common with the farmland and not be
currently used for any economic farm use):
4—The farmland described above in item 2 received special assessment as farmland last year
Yes
No
5—The farmland described above in item 2 is part of a larger farm unit
No
Yes—Number of acres in the total farm unit: __________________
Names of other owners in this farm unit, if any, are:
6— Total farm income (or loss) received last year by all owners of the farm unit (from Form 1040, federal income tax
return for last year)
$
7— Total “federal adjusted gross income” as reported on state income tax return for the prior calendar year by all
$
owners of the farm unit
Notes: 1. To qualify for this special assessment, the total farm income (item 6 above) must be over one-half of the total “federal adjusted gross income”
(item 7).
2. Attach a copy of the Oregon tax return(s), including federal income tax return(s) and schedules for all owners of the farm unit (yourself plus owners
named in item 5). The application, including attached income tax returns and schedules, are confidential information of the assessor’s office.
Sign here: As “owner,” as defined in ORS 308A.077(2)(b), of the above described land, I indicate by my signature that I am aware of the potential
tax liability calculated under ORS 308A.700–308A.733 if the land ceases to be specially assessed. I declare under the penalties for false
swearing [ORS 305.990(4)] that I have examined this document (and any accompanying documents), and that to the best of my knowledge,
it is true, correct, and complete. If authority to sign is not a matter of public record, include proof of interest or authority to sign.
X
Signature
Date
See page two for instructions
County form
150-310-068 (Rev. 05-13)
Instructions
Oregon law relating to this special assessment
Note: This application is only to be used by those owners
having farm use assessed land that is not zoned exclusive
308A.074 Wasteland qualifications; annual application. (1) Waste-
farm use. If your land is assessed as farm use land zoned
land, dry or covered with water, neither economically tillable nor
EFU, you will receive this special assessment without filing
grazeable, lying in or adjacent to and in common ownership with
an application.
nonexclusive farm use zone farmland described in ORS 308A.068,
and that is not currently being used for any economic farm use
The application for land not zoned EFU is for the farm use
shall qualify for farm use special assessment under ORS 308A.068
assessment of:
if the farmland was operated as part of a farm unit that produced
more than one-half of the adjusted gross income of the owner or
1. Land under dwellings customarily provided in conjunc-
owners in the year prior to the year an application is filed under
tion with farm use of farmland.
this section.
2. Wasteland, dry or covered with water, lying in or adjacent
(2)(a) An owner of wasteland shall make annual application
to qualify the wasteland as nonexclusive farm use zone farmland
to and in common ownership with farm use land. The
under ORS 308A.068.
wasteland must not be used for any economic farm use.
(b) The application shall be filed with the county assessor
on or before April 15 of each year qualification is desired. The
To qualify
application shall be made on forms prepared by the Department
of Revenue and supplied by the county assessor and shall include
1. The land must be land under dwellings or wasteland as
any information as may be reasonably required to determine quali-
described above; and
fication, including copies of applicable state income tax returns.
2. The land must be a part of a farm unit; and
All information provided, including determinations made under
administrative and court proceedings relating to the assessment of
3. The farm unit must provide over one-half of the adjusted
the wasteland, shall be confidential information of the assessor’s
gross income of the owner or owners in the prior year;
office and shall be used only for purposes of ORS 308A.050 to
and
308A.128.
(c) There shall be attached to each application an affidavit or
4. The farm unit must be receiving special assessment as
affirmation from the applicant providing that the statements con-
farm use land; and
tained in the application are true.
(3) For purposes of this section, “owner” or “owners” means
5. An application must be filed each year by April 15 to
the person or persons entitled to file for special assessment under
receive this special assessment. A copy of the Oregon
ORS 308A.077 (2)(b). [1999 c.314 §9]
income tax returns, including the federal income tax
308A.077 Application to qualify nonexclusive farm use zone
returns and schedules of all the owners named in item 5
farmland. (1) Any owner of nonexclusive farm use zone farmland
of the application, must be filed as part of the application.
entitled to special assessment under ORS 308A.068 must, to secure
the assessment, make application therefor to the county assessor on
Income requirement
or before April 1 of the first year in which the assessment is desired.
(2)(a) The application shall be made upon forms prepared by
For the purpose of determining adjusted gross income of an
the Department of Revenue and supplied by the county assessor
owner or owners, an “owner” includes:
and shall include any information as may reasonably be required
1. The owner of farmland who holds an estate therein in fee
to determine the entitlement of the applicant.
(b) The application may be signed by any one of the following:
simple or for life.
(A) The owner of the farmland who holds an estate therein in
2. Any one of tenants in common or tenants by the entirety,
fee simple or for life.
holding an estate in the farmland in fee simple or for life.
(B) Any one of tenants in common or tenants by the entirety,
holding an estate in the farmland in fee simple or for life.
3. The purchaser of the fee simple or life estate of an owner
(C) Any person of legal age, duly authorized in writing to sign
under contract of sale.
an application on behalf of any person described in subparagraph
(A) or (B) of this paragraph.
4. The owner’s spouse.
(D) The guardian or conservator of an owner, or the executor
or administrator of an owner’s estate.
Farm unit
(E) The purchaser of the fee simple or life estate of an owner
under a contract of sale.
A farm unit can be one of many farm parcels operated as a
(c) The assessor or the deputy of the assessor may not approve
farm. The parcels may be owned by one or more owners.
an application signed by a person whose authority to sign is not
For example: “A,” “B,” and “C” each own a land parcel.
a matter of public record unless there is filed with the assessor a
The three parcels are operated as a farm unit. Wasteland is
true copy of the deed, contract of sale, power of attorney or other
on “A’s” and “B’s” parcels. A dwelling is on “C’s” parcel.
appropriate instrument evidencing the signer’s interest or author-
“A” files for that part of the wasteland on “A’s” parcel. (Of
ity. When filed with the assessor only, such instrument shall not
course, “B” may file for his wasteland. Also, “C” may file for
constitute a public record.
the land under his dwelling.)
(3) There shall be attached to each application the affidavit or
affirmation of the applicant that the statements contained therein
are true. [Formerly 308.375; 2003 c.46 §23]
150-310-068 (Rev. 05-13)
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