Oregon Tax Court February 9, 2011, TC-MD 101078C. (Lay v. Clackamas County Assessor, Tc-Md 101078c (or.tax 2-9-2011))

DECISION Plaintiffs have appealed Defendant's disqualification of 10.50 acres of their land from special assessment under the Western Oregon designated forestland program. Plaintiffs seek a waiver or extension of the deadline provided in ORS 308A.7241 for deferral of the taxes imposed as a result of the disqualification.