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RETER v. STATE TAX COMMISSION

473 P.2d 129 (1970)

Raymond R. Reter, and Joan M. Reter, Respondents, v. State Tax Commission, Appellant.

Supreme Court of Oregon, In Banc.

Decided August 5, 1970.

Attorney(s) appearing for the Case

Alfred B. Thomas, Asst. Atty. Gen., Salem, argued the cause for appellant. With him on the briefs were Lee Johnson, Atty. Gen., and Richard A. Uffelman, Asst. Atty. Gen., Salem.

Gregory T. Hornecker, Medford, argued the cause for respondents. With him on the brief were Blackhurst, Hornecker & Hassen, Medford.

Before O'CONNELL, C.J., SLOAN, DENECKE, HOLMAN and TONGUE, JJ., and SCHWAB and LANGTRY, JJ. pro tempore.

SLOAN, Justice.

The question in this case involves plaintiffs' claim that they are entitled to farm use assessment for land under buildings used for the 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...

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