Clendenin v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

Plaintiffs appealed to this court from defendant’s Order No. VL 76-292, dated April 27, 1976, seeking relief from the Polk County Assessor’s act of removing from farm use assessment the plaintiffs’ 60.67 acres of land located in Polk County (identified in the county assessor’s records as Tax Lot 1108 5 13-10 00200 11 085 and Tax Lot 1108 5 13-15 00200 11085) for the tax year 1975-1976. Plaintiffs had appealed to defendant pursuant to ORS 306.520, seeking reconsideration of the assessor’s denial of farm use assessment for the subject property, and relief from the…