Michaels v. State Tax Commission

Edward H. Howell, Judge.

This is a companion case to Oregon Farm Bureau et al v. State Tax Commission, 2 OTR 440 (1966), wherein the court was asked to interpret the meaning of ORS 308.239 relating to the valuation of farmland.

The allegations in plaintiffs’ complaint for a declaratory ruling are exactly the same as in the Farm Bureau case except that plaintiffs allege that they are owners of farmland in Douglas County and that the Douglas County Assessor on January 1, 1967, intends to assess plaintiffs’ land based upon an erroneous ruling of the State Tax Commission in the Farm Bureau case. A…