Douglas County v. Department of Revenue

CARL N. BYERS, Judge.

This matter is before the court on Cross Motions for Summary Judgment. The parties agree the facts present an issue of statutory construction.

In 1988, the owner of a 144-acre farm in Douglas County needed assistance in operating the farm. The owner applied to the County Planning Director for permission to establish a second single-family dwelling. The application was granted for a dwelling in conjunction with farm use. In May, 1989, a mobile home was placed on the property creating the homesite. The Douglas County Assessor disqualified the one- acre homesite from farm use…