Carman, Carman, Detlefsen, Forbes, Gray, Hoffman, Huntley, Laird, Lund, Luttrell, Rankin & Dement v. Department of Revenue

Edward H. Howell, Judge.

The above twelve eases which were consolidated for trial and decision all involve a single issue — the farm use value of the subject properties.

All the farms are located in the area of the Coquille Biver watershed in Coos County. The farms are not in a farm use zone but have been receiving the special farm use classification allowed by ORS 308.370 (2) for bona fide farms in an unzoned area.

ORS 308.345(3) provides for the ad valorem valuation of farms by the use of an income approach when comparable sales cannot be used to determine value. The use of the income approach…