In the case of exclusive farm use zone farmland that qualifies for special assessment under ORS 308A.062 or nonexclusive farm use zone farmland that qualifies for special assessment under ORS 308A.068, the county assessor shall enter on the assessment and tax roll the notation 'potential additional tax liability' until the land is disqualified under ORS 308A.113 or 308A.116. [1999 c.314 §12]
Oregon Legal Code