Stilwell v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiffs appeal the denial of special farm use assessment of approximately 127 acres for the 1988-89 tax year. The parties have stipulated the facts and each party has moved for summary judgment.

The property, zoned for industrial use, is located inside the urban growth boundary of Klamath Falls. The historic use of the property has been irrigated cattle pasture. It was leased for cattle pasture for the calendar years 1983 through 1986. The property was taxed at its “farm use value” for tax years 1983-84 to 1987-88. The owners advertised the property for lease for 1987,…