Hartsock v. Commission

Edward H. Howell, Judge.

The sole issue presented in this case is whether the taxpayer’s property is entitled to a special farm use assessment for the tax year 1968-69.

ORS 308.370(2) provides that land which is not within a farm use zone hut which is presently being used for farm use, and has been so used for the preceding two years, shall be assessed at its true cash value for farm use and not at its true cash value for other than farm use.

The phrase “farm use” has been defined in ORS 215.203(2) (a) as:

“* * * ‘farm use’ means the current employment of land for the purpose of obtaining a…