Fitzwater v. Department of Revenue

CARL N. BYERS, Judge.

This matter is before the court on defendant’s Motion For Summary Judgment. The parties stipulated to the facts and defendant filed a memorandum in support of its motion.

Plaintiff owns 32.19 acres in Clackamas County, 27.39 acres of which were specially assessed as farm use. In early 1989, the assessor’s office inspected the property and found the presence of seven horses but no apparent agricultural use. The assessor sent plaintiff a gross income questionnaire. Plaintiffs response claimed farm use income from the rental of pasture for six horses.

The parties have…