Wood v. Oregon State Board of Forestry

Carlisle B. Roberts, Judge.

Plaintiffs, husband and wife, appealed from a decision of the Oregon State Board of Forestry pursuant to ORS 321.765, a part of the Western Oregon Small Tract Optional Tax Act.

The court finds from the testimony that the plaintiff husband (hereinafter referred to as “plaintiff”) is a university professor with no special training in forestry or in the tax laws respecting forest land in Oregon. He had long owned a former farm site of about 81 acres in Lane County, on or near the borders of the City of Eugene, which was suitable for timber production. In 1970, following…