Kliewer v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiffs (taxpayers) seek a refund of “additional” property taxes they paid. The additional taxes arose when the assessor removed the forestland designation from taxpayers’ property. Taxpayers claim that the process used to collect the additional taxes and the amount of the assessment are in error. Although both the Defendant Department of Revenue and Lincoln County (the county) filed answers, only the county defended at the trial.

FACTS

On December 17, 1976, taxpayer Jean D. Kliewer purchased 120 acres of forestland in Lincoln County, identified by the assessor as…