Ferrero v. Clatsop County Assessor, Tc-Md 080984d (or.tax 6-24-2009)

DECISION

Plaintiffs appeal Defendant's disqualification of Plaintiffs' property, 2.03 acres, from designated forestland special assessment. A telephone trial was held Tuesday, April 21, 2009. Michael Saarheim (Saarheim) appeared on behalf of Plaintiffs. L. Catherine Harper (Harper), Senior Appraiser, appeared on behalf of Defendant.

I. STATEMENT OF FACTS

On July 16, 2008, Defendant amended its letter dated June 30, 2008, notifying Plaintiffs "that the special assessment of 2.03 acres of designated forestland * * * [was] disqualified" because the "land [was] no longer in a qualifying use." (Ptfs'…