Kellems v. Department of Revenue

Carlisle B. Roberts, Judge.

This is an appeal from the Department of Revenue’s Order No. VL 71-69, dated February 9, 1971, confirming the Deschutes County Assessor’s denial in part of an application for special assessment as unzoned farmland of property described as “Code 1-4, 211036-100, Tax Lot 100 and Code 1-4, 2111-900, Tax Lot 900” for the 1970-1971 tax year. Approximately one-half of the total number of acres was disallowed, comprising all of Tax Lot 100 (179.53 acres) and those parts of Tax Lot 900 described as the southeast quarter of Section 30, the east half of the east half of…