Foy v. Commission

Edward H. Howell, Judge.

The plaintiffs, contract purchasers of 41 acres of farm land in Jackson County, applied to the Jackson County Assessor for special assessment of their farm property for the tax year 1967-68 under the provisions of ORS 308.370 and 308.375, which provide for special assessment of unzoned farm lands. The assessor refused to grant the special assessment and plaintiffs appealed to the tax commission. The commission, while holding that plaintiffs were bona fide farmers, rejected their application for special assessment on the ground that only fee owners of farm property, not…