Girardet v. Department of Revenue

CARL N. BYERS, Judge.

This matter is before the court on cross motions for summary judgment. Plaintiffs contend that the land under their winery qualifies for special farm use assessment. Defendant and intervenor contend that wineries are non-farm use.

The parties have stipulated to the facts. 1 Plaintiffs own 54 acres in an exclusive farm use (EFU) zone, of which 18 acres comprise the vineyard. The land in question is approximately one-half acre in size and is surrounded by the vineyard. The winery building has about 10,072 square feet and contains equipment for crushing and fermenting grapes,…