Eimstad v. Lane County Assessor, Tc-Md 101235d (or.tax 6-6-2011)

DECISION

Plaintiffs appeal Defendant's denial of Plaintiffs' application for Exclusive Farm Use (EFU) Special Assessment for the 2010-11 tax year. A trial was held in the Oregon Tax Mediation Center on April 26, 2011. Plaintiff William J. Eimstad (Eimstad) appeared and testified on Plaintiffs' behalf. Steve Nasset (Nasset) appeared and testified on behalf of Defendant.

Defendant's Exhibits 1 through 3 were admitted without objection. Defendant's Exhibit 4 was admitted with objection.

Eimstad conceded that 2.3 acres of Plaintiffs' 11.57 acres were not in farm use and therefore those acres do not…