Glancy v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiffs appeal from defendant’s denial of their petition for relief for the 1990-91 tax year. The parties stipulated the facts and submitted the case for decision on the briefs.

Plaintiffs’ land had been specially assessed for farm use. By letter dated February 1, 1990, the Klamath County Assessor notified plaintiffs that 201.35 acres 2 of their land was disqualified for farm use special assessment. The letter contained the following statement regarding their appeal rights:

“You have a right to appeal this disqualification to the Oregon Department of Revenue within 90…