Armour v. Department of Revenue

Carlisle B. Roberts, Judge.

This is an appeal from the defendant’s Order No. VL 75-551, dated October 8, 1975. The question presented is the determination of the proper land classification of 48 acres of plaintiff’s unimproved property adjoining the Little Luckiamute and Luckiamute Rivers, located in Tax Lots 200 and 300 of the Polk County Assessor’s Account No. 13-8 95 15, as of January 1, 1975.

During the last 27 years, plaintiff has owned 249 acres of commercial farmland in Polk County which is now zoned for exclusive farm use. The southwesterly and southerly boundary of subject property is…