OR SB347

Farmland in exclusive or nonexclusive farm use zones loses its special tax assessment status if the landowner or person in control is found liable for illegal marijuana growing through a final civil penalty order or criminal conviction

Landowners can avoid disqualification if they reasonably lacked knowledge of the illegal activity, promptly notified law enforcement upon discovering it, or acquired the property through an arm's-length transaction before the final judgment

Disqualified properties face additional taxes calculated as the difference between the special assessment rate and standard property tax rate for up to 10 years, regardless of whether the land is inside or outside an urban growth boundary

County courts, district attorneys, and municipal authorities must notify the Oregon Liquor and Cannabis Commission, county assessors, and Department of Revenue when civil penalties or criminal convictions for illegal marijuana growing on farmland occur

The law takes effect 91 days after the 2025 legislative session adjourns and applies only to illegal marijuana growing conduct occurring after that effective date