Spooner v. Department of Revenue

Edward H. Howell, Judge.

Plaintiffs appeal from an order of the Department of Revenue denying a special farm use assessment for their land in Polk County.

Plaintiffs own approximately 200 acres of land which they purchased in 1950. Subsequent to the purchase the land, which is steep and rolling, was used for several years to raise some wheat, oats or alta fescue grass seed. For the past several years, however, the plaintiffs have been grazing a small band of sheep on the property and have not raised any crops.

Plaintiffs placed 75 acres of the land under the Western Oregon Small Timber Tract…