Oregon Tax Court September 19, 1969 (Harding v. Department of Revenue)

Edward H. Howell, Judge.

The only issue presented is whether the plaintiffs made a proper application to the Marion County Assessor to have their farm properties receive the special farm use classification as unzoned farmland.

In order to obtain the special farm use classification allowed by ORS 308.370(2) for unzoned farmland the taxpayer is required by ORS 308.