Beach v. Department of Revenue

CARL N. BYERS, Judge.

This case has been submitted to the court on stipulated facts. Each of the parties has submitted a brief arguing their position.

Plaintiffs own a one-acre parcel of land located in Lane County. The land is used as a site for plaintiffs’ residence and “in support of bona fide farming activities * * In their brief, plaintiffs’ represent that the farm produces red raspberries and other produce marketed by private retail sale. The land is located in an exclusive farm use (EFU) zone.

The issue in this case can be best understood if placed in context. Oregon statutes provide for…