Mark v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff appeals from the assessment of additional taxes by reason of his land being disqualified from special farm-use assessment. After trial, the parties submitted memorandums of law.

The subject property is a ten-acre parcel located on Sauvie Island in Columbia County. The property is zoned Primary Agriculture-38, which, for purposes of the tax law, is considered exclusive farm use. The property was previously owned by a Mr. Havlik, who applied for a conditional-use permit. In October, 1989, the County Planning Commission granted the permit. The order granting the…