Dahl v. Marion County Assessor, Tc-Md 081033d (or.tax 3-6-2009)

DECISION

Plaintiffs appeal Defendant's disqualification of their property identified as Accounts R63212 and R63213 from farm use special assessment. A trial was held in the Oregon Tax Courtroom, Salem, Oregon, on Monday, January 12, 2009. David Dahl (Plaintiff) appeared on behalf of Plaintiffs. Glen White, Lead Appraiser, Rural Section, appeared on behalf of Defendant.

Plaintiffs' Exhibits 1 through 18 and Defendant's Exhibits A through D were offered and received.

I. STATEMENT OF FACTS

On July 21, 2008, Defendant advised Plaintiffs that it was initiating the "disqualification process" of the…