Meadowland Ranches, Inc. v. Department of Revenue

This is an appeal by the Department of Revenue from a decision by the Oregon Tax Court which held that there had been an "unconstitutional discrimination” in the assessment of some 20,000 acres of plaintiffs lands in Harney County and ordered that the assessed value of such lands be "redetermined” "as if the property involved was 5-3-1” farm use "property during the two tax years” involved, 1973 and 1974.

It appears from the record that in 1971 the Harney County Assessor became aware of the fact that a large number of sales of unimproved sagebrush land were being made. A "sales market study”…