Vogler v. Department of Revenue

Carlisle B. Roberts, Judge.

The plaintiffs appeal from the Department of Revenue’s Order No. VL 69-522 which affirmed the value found by the assessor of 2,280 acres of Harney County sagebrush land as of January 1, 1969.

The land involved in this appeal is broken into 14 widely scattered tax lots, the sizes varying from 60 acres to 532 acres. All the land is dry. The testimony would indicate that it is out of the ordinary in its area in that, beginning in 1966 or 1967, all of the lots have been cleared of sagebrush and planted to ryegrass.

The testimony also showed that the land immediately…