Youngblood v. Department of Revenue

HENRY C. BREITHAUPT, Judge.

This case presents the question of whether land used to operate a hunting preserve qualifies for special assessment under Oregon statutes providing property tax benefits to land employed in “farm uses.”

FACTS

The following facts were stipulated. Since 1993, Plaintiffs (taxpayers) have owned 77.37 acres of land in an exclusive farm use (EFU) zone in Malheur County, which for purposes of ORS chapter 215 1 is a nonmarginal land county. See ORS 215.283. Two farm dwellings and certain farm structures are sited on approximately 5.75 acres of the property. On that parcel,…