Barnett Trust v. Yamhill County Assessor, Tc-Md 100032d (or.tax 11-8-2010)

DECISION

This matter is before the court on Defendant's motion to dismiss, filed as part of its Answer on February 19, 2010, requesting that Plaintiff's appeal be dismissed. Plaintiff appeals Defendant's letter, dated July 7, 2009, disqualifying Plaintiff's subject property (189 acres), described as Account R4527 00100, from farm special assessment.

Oral argument was held in the Oregon Tax Courtroom, Salem, Oregon, on July 12, 2010. Norman L. Barnett (Barnett), Trustee, appeared and testified on behalf of Plaintiff. Eve Barnett and Clark Ellingson testified on behalf of Plaintiff. Robert Graper…