Thornton v. Department of Revenue

Loren D. Hicks, Judge Pro Tempore.

This is an appeal to determine the true cash value as of January 1, 1968, of 640 acres of land owned by plaintiff. The property is located in Deschutes County about 35 mñes south of Bend and four miles west of U.S. Highway 97. The terrain is level, covered with jack pine trees with some open meadowland. In January 1968, the property had access by paved county road. Water and utilities were available.

The parties agree that large parcels of similar land in the area were selling to land developers and that the best use of plaintiff’s land at the tune in question…