Reter v. State Tax Commission

The question in this case involves plaintiffs’ claim that they are entitled to farm use assessment for land *295under buildings used for storage of pears. Decision requires that the meaning of “farm use” as it is defined in ORS 215.203(2) (a)① be determined. It is acknowledged that the statute does not include the buildings. The tax court decided in favor of plaintiffs. Defendant appeals.

We adopt the opinion of the tax court. Reter v. Commission, 3 OTR 477 (1969). However, it is necessary to mention an argument made by defendant in this court. Defendant relies on Willamette Univ. v. Tax Com.,…