Benton v. Department of Revenue

The issue in this case is whether plaintiffs (taxpayers) carried their burden of proof under ORS 305.4271 in challenging defendant Department of Revenue’s (Department) assessment of the 1982-83 farm use values for Hood River County “good orchard” land and “orchard” land.2 The county assessed the farm use value of good orchard land at $1,185 per acre and orchard land at $885 per acre. Taxpayers contended that the proper values are $685 and $500, respectively. They appealed the Department’s opinion and order to the Oregon Tax Court. Judge William Jackson, specially jtesigned to the tax court,…