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STILWELL v. DEPT. OF REV.

TC 2922; SC S37552.

811 P.2d 1373 (1991)

311 Or. 381

James F. STILWELL, Raymond K. Ingold, Arthur P. Nye, Norma Jean Nye, Joan Conway, Arthur McDonough and Francine C. McDonough, Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided May 30, 1991.

Attorney(s) appearing for the Case

William M. Ganong, Klamath Falls, argued the cause and filed the brief on behalf of appellants.

Ted Barbera, Asst. Atty. Gen., Salem, argued the cause on behalf of respondent. With him on the brief was Dave Frohnmayer, Atty. Gen., Salem.

GILLETTE, Justice.

In this tax case, Taxpayers, owners of approximately 127 acres in Klamath County, challenge the county's refusal to assess their property at "farm use value," as that term is defined in ORS chapters 215 and 308, for the 1987 tax year. Before 1987, the property had been assessed at farm use value. Denial of that assessment status significantly increased Taxpayers' taxes. The Department of Revenue and the Oregon Tax Court upheld the assessment. Taxpayers...

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