Fournier v. Department of Revenue

EDWARD H. HOWELL, Judge Pro Tempore.

Trial of the above-entitled case was held at 1:30 p.m. July 16, 1984, in the Oregon Tax Court, Salem, Oregon. The plaintiffs were represented by Mr. Fournier and the defendant appeared by and through Mr. Ted Barbera, Assistant Attorney General, Tax Section, General Counsel Division, Department of Justice. The issue to be determined concerns denial of farm use assessment for the tax year 1980-1981.

Mr. Fournier explained that the subject property, a 16-acre parcel four miles north of Mt. Angel, Oregon, was in an exclusive farm-use zone during the subject year…