Hart v. Department of Revenue

Edward H. Howell, Judge.

The plaintiffs’ application for a special farm use assessment under ORS 308.370(2) was denied by the Washington County Department of Revenue and Taxation. The tax commission also denied the application and plaintiffs appealed. The assessment date involved is January 1, 1968.

The property, consisting of 14.7 acres purchased in 1960, includes some stump pasture with some cedar and fir trees. The plaintiffs have constructed two sheds for storing hay, fences and gates, drilled a well and excavated a two-acre pond which they have stocked with fish.

Plaintiffs owned two horses…