Prahar v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiffs appeal the disqualification of the subject property from designated forestland special assessment for the 1993-94 tax year.

Plaintiff Neal testified that four or five years ago plaintiffs purchased 39.23 acres of zoned forestland in Coos County, approximately two miles northeast of the City of Bandon. At that time a portion of the property fronted a paved road but there were no roads into the property. Plaintiffs were impressed with the value of the timber relative to the overall purchase price of the property. The predominant species growing on the property are…