Ritch v. Department of Revenue

The defendant, Department of Revenue, appeals from a decree of the Oregon Tax Court denying a special farm use classification for ad valorem tax purposes for 1969 for land owned by the Department of Veterans’ Affairs.

The Department of Veterans’ Affairs, State of Oregon, is the owner of certain lands located in Morrow and Gilliam counties in eastern Oregon. The lands were leased to Boeing Company on July 2, 1963, and *80the lease has been given statutory recognition in ORS 273.382 to ORS 273.386.

Approximately 96,000 acres are located in Morrow county. Of the total acreage, 3,707 acres lie north…