Oregon Supreme Court May 30, 1991, TC 2922; SC S37552 (Stilwell v. Department of Revenue)

GILLETTE, J.

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.