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BENTON v. DEPT. OF REV.

OTC 1959; SC S31499.

715 P.2d 489 (1986)

300 Or. 547

John Michael BENTON and Julie Benton; Daniel A. Hanners; William C. Laraway; and Cascade Orchards, Inc., Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Reassigned February 7, 1986.

Decided March 4, 1986.

Attorney(s) appearing for the Case

Wayne C. Annala, of Annala, Carey, Hull & VanKoten, P.C., Hood River, argued the cause and filed the briefs for appellants.

G.F. Bartz, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on brief was Dave Frohnmayer, Atty. Gen., Salem.

JONES, Justice.

The issue in this case is whether plaintiffs (taxpayers) carried their burden of proof under ORS 305.4271 in challenging defendant Department of Revenue's (Department) assessment of the 1982-83 farm use values for Hood River County "good orchard" land and "orchard" land.2 The county assessed the farm use value of good orchard land at $1,185 per acre and orchard land at $885 per acre. Taxpayers...

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