Bill > SB347

This bill addresses the special tax assessment for farmland where illegal marijuana cultivation has occurred. Specifically, the bill mandates that land within an exclusive farm use zone or nonexclusive farmland zone can lose its special tax assessment status if the landowner or person in control of the land receives a final civil penalty or criminal conviction for illegal marijuana growing. However, the bill provides important exceptions: the land will not be disqualified from the special assessment if the landowner either truly did not know about the illegal marijuana cultivation, promptly notified law enforcement upon learning about it, or acquired the land through an arm's-length transaction between the time of the civil penalty or criminal complaint and the final judgment. If disqualification occurs, additional taxes will be calculated and applied retroactively to the January 1st assessment date of the year when the civil penalty was imposed or criminal complaint was filed. The bill defines "illegal growing of marijuana" as producing marijuana in a manner that would subject the producer to civil or criminal enforcement under state law. The legislation is designed to discourage illegal marijuana cultivation on agricultural lands while providing reasonable protections for landowners who are not intentionally involved in such activities.

Budget and Finance, Justice

https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/SB347