Linfoot v. Department of Revenue

Carlisle B. Roberts, Judge.

This is an appeal from the Department of Revenue’s Order No. VL 70-49, dated February 6, 1970, affirming the Marion County Assessor’s denial of a special assessment for “farm use” under the provisions of ORS 308.370 to 308.395 for the tax year 1969-1970.

The plaintiffs are owners of three pieces of real property which total 71.56 acres, purchased at different times. The piece in dispute, described as Assessor’s Account No. 18819-000, containing 21.56 acres, is located approximately four miles south of the City of Salem, Oregon, adjacent to the Joryville Park. In…