Thomas v. Commission

Edward H. Howell, Judge.

The Polk Connty Assessor and the State Tax Commission denied a special farm use assessment under ORS 308.370 ① to 14 acres of plaintiff’s land and plaintiff appealed to this court. The assessment date involved is January 1, 1967.

The 14-acre tract on which the special assessment was denied was purchased by plaintiff in 1961 for $15,130 and lies within a farm use zone. Until January 1, 1967, the assessor had given the tract a farm use classification and assessed it under the special provisions of ORS 308.370, supra. On January 1, 1967, this farm use classification was…