Oregon Tax Court November 8, 2010, TC-MD 100032D. (Barnett Trust v. Yamhill County Assessor, Tc-Md 100032d (or.tax 11-8-2010))

DECISION This matter is before the court on Defendant's motion to dismiss, filed as part of its Answer on February 19, 2010, requesting that Plaintiff's appeal be dismissed. Plaintiff appeals Defendant's letter, dated July 7, 2009, disqualifying Plaintiff's subject property (189 acres), described as Account R4527 00100, from farm special assessment.