Oregon Supreme Court January 25, 1983, TC 1492, SC 28785 (Capsey v. DEPARTMENT OF REVENUE, STATE OF OREGON)

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JONES, J.

This is a direct appeal from a final decree issued by the Oregon Tax Court affirming the Department of Revenue’s opinion and order denying plaintiff a special farm assessment on his real property.

Plaintiff, a Medford, Oregon, dentist, owns 3.7 acres of land in Jackson County. It is not zoned exclusive farm use. His homesite lies on less than one acre of his property.