Cliff v. Department of Revenue

CARL N. BYERS, Judge pro tempore.

Plaintiff is the owner of a large cattle ranch in Eastern Oregon, only part of which is the subject of this appeal. Plaintiff appeals from a Department of Revenue Order No. VL 79-49, upholding the county’s assessed value on 2,075 acres of plaintiff’s agricultural land as of January 1, 1977.

The land in question can be described as typical Eastern Oregon grazing land. Strung out along the Little Deschutes River, the land is at an elevation of approximately 4,200 feet and receives only 10 inches of rainfall annually. The property’s highest and best use is for the…