Oregon Farm Bureau v. State Tax Commission

Edward H. Howell, Judge.

Plaintiffs filed this suit for a declaratory ruling under ORS 305.105 and ask this court to declare the meaning of ORS 308.239 relating to valuation of farmlands. The defendant commission demurred to the plaintiffs’ complaint on the grounds that the complaint does not state a cause of action and that the court has no jurisdiction.

In substance, the plaintiffs’ complaint alleges that plaintiffs are associations of Oregon residents principally engaged in farming; that ORS 308.239 was enacted in 1965; that the defendant promulgated certain regulations pertaining to the…