Legal Opinion

Youngblood v. Malheur County Assessor

Oregon Tax Court

Decided June 29, 2001No. TC-MD 001144BPublished

1Opinion of the Court

JEFF MATTSON, Magistrate.

Plaintiffs appeal the disqualification from farm use special assessment of a portion of their property currently used as a hunting preserve.

Trial was held by telephone April 3, 2001. Chester Youngblood participated for Plaintiffs. Richard Thurmond, Chief Appraiser, participated for Defendant.

STATEMENT OF FACTS

Plaintiffs own nearly 80 acres of real property in eastern Oregon. It is identified as Account No. 174700C-1400-15. For the past five years, Plaintiffs have raised pheasant and other fowl and are now producing in upwards of 5,000 birds each year. The birds are…

2Cases cited2 opinions

  1. Portland General Electric Co. v. Bureau of Labor & IndustriesOregon Supreme Court · 1993
  2. King Estate Winery, Inc. v. Department of RevenueOregon Tax Court · 1997

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