Capsey v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

This is an appeal from the Department of Revenue’s Order No. VL 81-181, dated March 13, 1981, affirming the denial by the County Assessor of Jackson County of a special assessment for unzoned “farm use,” under the provisions of ORS 308.370 to 308.395, for the tax year 1980-1981.

The property under appeal is identified in the Jackson County Assessor’s rolls as Account Nos. 1-3938-0 371W34-104 and 1-49721-0 371W27-1401. It is part of a total ownership consisting of a one-acre homesite and 2.7 acres of bare land. The latter includes pasture, an outdoor riding arena and…