Taylor v. Department of Revenue

Carlisle B. Roberts, Judge.

Plaintiff appealed from defendant’s Order No. VL 75-519, dated September 17, 1975, in which the defendant affirmed the act of the County Assessor of Clackamas County in removing from the farm use classification 31.23 acres (constituting all but two acres of Tax Lot 700) of a 71-acre farm (the balance of the acreage being located in Tax Lot 600) for the tax year 1975-1976. The total parcel was identified on the Clackamas County rolls as Tax Lots 600 and 700, Section 35A, T 1 S, R 2 E, Clackamas County, Oregon. Only the farm use value of Tax Lot 700 is in dispute.

The…