Monner v. Department of Revenue

Edward H. Howell, Judge.

Plaintiff is the owner of 18.72 acres of land located in Polk County in an area zoned for farm use. The county assessor assessed the land at market value instead of farm use value believing that the land did not meet the income requirements established by ORS 215.203. The plaintiff appealed to, the Department of Revenue which granted a farm use classification for five acres and denied the classification for the remainder of the property. ① The tax year involved is 1968-69.

The land, purchased by plaintiff in 1964, consists of three acres surrounding plaintiff’s home,…