Green Tree Farm, Inc. v. Director of Revenue

LAURA DENVIR STITH, Presiding Judge.

Appellant Green Tree Farm, Inc. (Green Tree) appeals from a decision of the Administrative Hearing Commission (the AHC) finding it liable for yield tax in the amount of $12,900.00 on certain property owned by it. The AHC found that the property lost its forest cropland status once, with Green Tree’s permission, a lumber company began harvesting trees on the property, and that under Section 254.1601 Green Tree then became hable for a 6% yield tax, totaling $12,900.00, on the value of the trees cut. Green Tree appeals, arguing that the AHC erred because the…