Marriott v. Dept. of Revenue

Carlisle B. Eoberts, Judge.

This is an appeal from the Department of Revenue’s Order No. VL 70-177. The facts have been stipulated and the case tried on briefs.

For the tax year 1968-1969, the plaintiffs made a timely application under ORS 308.375 for the special farm use assessment for real property, described as follows: Code 3-5, Account No. 294, Tax Lot 5, 203S1W, consisting of 106.07 acres, located in Clackamas County, Oregon. The plaintiffs did not take an appeal from the denial of the application by the county assessor, although a statutory method is provided in ORS 306.520.

For the tax…