From my reading of the access [1] and lanes [2] pages on the wiki, I think I’d tag it as:

 
highway=tertiary
lanes=3
lanes:backward=1
lanes:forward=2
access:lanes:backward=no
psv:lanes:backward=designated

I would not use the

oneway=yes

tag as it seems to mean all lanes and editors and validators could flag it. At least I’ve seen JOSM complain when a

lanes:backward:*=*

tag is found on a way with

oneway=yes

.

[1] https://wiki.openstreetmap.org/wiki/Lanes#Examples
[2] https://wiki.openstreetmap.org/wiki/Key:access#Lane_dependent_restrictions