Beddoe v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

Plaintiffs appeal to this court from defendant’s Order No. VL 78-441, issued July 20, 1978. In that order, the department found that the Jackson County Assessor had properly removed certain land owned by plaintiffs from its unzoned farmland classification because the land was not currently being used as farmland, and thus was disqualified for special assessment for the 1977-1978 tax year.

Plaintiffs are the owners of 16.57 acres of land and a personal residence in Jackson County, Oregon, identified as Assessor’s Account No. 1-1831-9, Tax Lot 400. A hill divides the…