Meeks v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

The plaintiff, County Assessor for Douglas County, Oregon, appealed from the defendant’s Order No. VL 76-87, dated February 27, 1976, in which the department reinstated a special assessment for farm use (described in ORS 308.370) with respect to land owned by David and Barbara Putnam in the tax year 1974-1975.

In August or September 1973, the Putnams purchased three contiguous 20-acre parcels of real prop erty (identified in the county assessor’s records as Assessor’s Account Nos. 11564.17, 11600.15 and 11600.16) from. B. Bradley Rattner. Mr. Rattner originally owned…