Burns v. Department of Revenue

SAMUEL B. STEWART, Judge.

Plaintiff filed a complaint on June 18,1982, alleging that the subject property was, prior to April 24, 1981, under special assessment as farmland. That, effective July 1, 1981, the Multnomah County Assessor’s Office cancelled the special assessment as farmland and asserted a penalty of $4,900, which amount plaintiff sought to recover by that suit. The defendant had theretofore issued its Opinion and Order No. VL 82-376, dated April 14,1982, denying plaintiff relief on the grounds that he had not proved his entitlement thereto by the required preponderance of the…