Benson v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

The plaintiffs are six corporations and 45 individuals who have carried an appeal from the Hood River County Board of Equalization to the Department of Revenue (which issued Order No. VL 80-232 on April 10, 1980) and to this court. The county assessor, as of January 1, 1979, had determined the farm-use value of “good orchard land” (GO) to be $880 per acre and “orchard land” (O), $580 per acre. These farm-use assessed valuations were applied throughout the county to approximately 15,000 acres of orchard land. The plaintiffs allege that the proper 1979-1980 assessed…