Rogers v. Department of Revenue

Carlisle B. Roberts, Judge.

By stipulation of the parties, the above-entitled cases were consolidated for trial. The plaintiffs in each suit are husband and wife, owners of five acres of “unroaded,” unimproved forest land in Washington County, containing immature marketable species of timber. They seek reinstatement of the statutory special valuation of their timber and timberland provided by ORS 321.605 to 321.680 (the Western Oregon Ad Valorem Timber Tax Act) and have appealed from the defendant’s orders as follows: No. 886, appealed from Order No. VL 74-138 (dated May 17, 1974), on account…