Wright v. Department of Revenue

CARL N. BYERS, Judge.

The Columbia County Assessor disqualified plaintiffs property from special farm-use assessment for the 1991-92 tax year on the ground that the dwelling was a nonresource dwelling. Plaintiff appeals from defendant’s order upholding the disqualification and the resulting additional taxes.

ISSUE

The issue is whether a dwelling located on a parcel which is not used for farm use can qualify as a dwelling used in conjunction with farm use.

FACTS

The parties have stipulated to the facts. Plaintiffs uncle owned a tract of farmland in Columbia County. The land is zoned Primary…