Benton v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

The plaintiffs, all orchardists in Hood River County, Oregon, appealed from defendant’s Order No. VL 76-66, dated February 13, 1976, relating to the real property tax assessment date of January 1,1974. Two issues were presented to the court: first, whether certain land, lying under buildings provided by or-chardists in Hood River County for use by itinerant workers employed preparatory to and during harvest seasons, is eligible for special assessment at farm use value for property tax purposes; and second, whether the assessed value of farm use land in the county…