Legal Opinion
Sokol Blosser Winery v. Department of Revenue
Oregon Tax Court
Decided August 28, 1979PublishedCited by 4 opinions
1Opinion of the Court
CARLISLE B. ROBERTS, Judge.
Plaintiff appealed to the Oregon Tax Court from the Department of Revenue’s Order No. VL 78-520, dated January 16, 1979, which affirmed the action of the Yamhill County Assessor and denied special farm use assessment on a portion of plaintiffs property for the tax year 1977-1978.
The subject property is approximately two acres of rocky area, unfit for growing grapes, situated in the middle of a vineyard which is specially assessed as farmland. The total property consists of approximately 75 acres with a winery located on the subject property. The assessor removed…
2Cases cited5 opinions
- Hibernian Benevolent Society v. KellyOregon Supreme Court · 1895
- Corbett Investment Co. v. State Tax CommissionOregon Supreme Court · 1947
- O'Connell v. HansenOregon Supreme Court · 1896
- Reter v. State Tax CommissionOregon Supreme Court · 1970
- Reter v. CommissionOregon Tax Court · 1969
3Cited by4 opinions
- Anadromous, Inc. v. Department of RevenueOregon Tax Court · 1989
- Belozer Farms, Inc. v. Department of RevenueOregon Tax Court · 1986
- Girardet v. Department of RevenueOregon Tax Court · 1994
- Farms v. Washington County Assessor, Tc-Md 100443d (or.tax 10-13-2011)Oregon Tax Court · 2011