Jensen v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiffs appeal the disqualification of their land for special farm use assessment for 1991-92. Although three accounts were initially disqualified, plaintiffs subsequently placed two of those accounts in designated forestland, leaving only one parcel in dispute.

The subject property is 8.98 acres of land located near Sutherlin. The property is improved with a house and bam and is fenced. The subject parcel is not located in an exclusive farm use zone.

Plaintiffs purchased the subject property and two adjacent parcels in late 1991, at which time they became aware of the…