Oregon Tax Court April 19, 1978 (Thompson v. Department of Revenue)

CARLISLE B. ROBERTS, Judge.

Plaintiff appealed from defendant’s Order No. VL 77-272, dated April 27, 1977, which sustained the Columbia County Assessor’s computation of the adjustment tax required by ORS 321.750

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to be assessed against plaintiff’s forest land immediately following its classification under the Western Oregon Small Tract Optional Tax Act, ORS 321.705 to 321.