Capsey v. DEPARTMENT OF REVENUE, STATE OF OREGON

This is a direct appeal from a final decree issued by the Oregon Tax Court affirming the Department of Revenue’s opinion and order denying plaintiff a special farm assessment on his real property.

Plaintiff, a Medford, Oregon, dentist, owns 3.7 acres of land in Jackson County. It is not zoned exclusive farm use. His homesite lies on less than one acre of his property. The remaining acreage consists of a barn, five pastures, a dry pasture, and irrigation equipment and fencing. The dry pasture is used when the other pastures are too wet and is also used as a horse riding arena.

Plaintiff derived…