Soon C. Kang v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff owns property in Multnomah County used for breeding, kenneling and training of greyhounds. On May 16, 1991, the assessor disqualified the land from special farm use assessment and assessed additional tax under ORS 308.399. Plaintiff appealed to defendant. After hearing, defendant denied the petition and plaintiff appealed to this court.

ORS 308.370(1) provides:

“Any land which is within a farm use zone * * * and which is used exclusively for farm use as defined in ORS 215.203(2), shall, for purposes of assessment, be valued * * * at its true cash value for farm…