Hulburt v. Department of Revenue

Carlisle B. Roberts, Judge.

This is an appeal from the Department of Revenue’s Order No. VL 69-402, dated September 10, 1969, affirming an order of the Jackson County Board of Equalization. The question presented is the value to be used for ad valorem tax purposes as of January 1, 1968, of the land only in two adjoining parcels, described as the Jackson County Assessor’s Tax Lot 4900, Code 4-3, Section 34, Township 37 South, Range 1 West, consisting of 14.6 acres of pear orchard property and a one-acre homesite, and Tax Lot 5101, consisting of 1.97 acres of pear orchard property. The two…