Williams v. Department of Revenue

CARL N. BYERS, Judge.

This case concerns the taxable value of a 5.5-acre tract of land as of January 1, 1985. Plaintiff appeals from defendant’s Opinion and Order which found that the subject property did not qualify for special farm use assessment and should be valued, instead, as a residential building site.

The subject tract is located in Polk County in an area commonly known as West Salem. Although the property is outside the city limits of Salem, it is located within the urban growth boundary of the city. The property fronts 37th Avenue, the paving of which is largely now deteriorated,…