Reter v. Commission

Edward H. Howell, Judge.

The above cases, by agreement of the parties, were combined for trial and decision.

In Case No. 411 the only issue is whether 13 acres of plaintiffs’ land are entitled to the special farm use assessment granted by ORS 308.370 to land which is within a farm rise zone and which is used exclusively for farm use. As the land is within a farm use zone the only issue is whether the land is used exclusively for farm use. The tax year involved is 1968-69.

The 13 acres in question are contiguous to and actually a part of a larger parcel of 95 acres of orchard owned by the…