Ameral v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff (taxpayer) appeals the disqualification of his land from special farm use assessment for the 1995-96 tax year. Taxpayer claims that he leased the property during the spring of 1994 for the pasturing of horses. The Department of Revenue (department) contends that no horses were pastured on taxpayer’s property that year. The department further contends that, even if taxpayer did lease the property, the horses were pleasure horses and did not qualify as farm use.

FACTS

In 1988, taxpayer purchased the subject property, which is 197.7 acres zoned exclusive farm use…