Shepherd v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

Plaintiffs appealed to this court from defendant’s Order No. VL 77-507, issued November 9, 1977. In that order, the department found that the Clackamas County Assessor had properly removed certain land owned by plaintiffs from its unzoned farmland classification because the land was not currently being used as farmland and thus was disqualified for special assessment for the 1977-1978 tax year, under ORS 308.370(2). *

The subject property consists of 79.3 acres of unimproved land in Clackamas County, Oregon, purchased by plaintiffs in 1973 for $55,000. Most of the…