1. Home
  2. Browse Decisions
  3. P.2d
  4. 852 P.2d
  5. 852 P.2d 181 (1993)
 

DOUGLAS COUNTY v. DEPT. OF REV.

OTC 3167; SC S39455.

852 P.2d 181 (1993)

316 Or. 383

DOUGLAS COUNTY, Oregon, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided May 27, 1993.

Attorney(s) appearing for the Case

Paul E. Meyer, Asst. Douglas County Counsel, Roseburg, filed the briefs and waived oral argument for appellant.

Ted Barbera, Asst. Atty. Gen., Salem, filed the brief and argued the cause for respondent. Also on the brief was Charles S. Crookham, Atty. Gen., Salem.

Joseph H. Hobson, Jr., of Lien, Hobson & Johnson, Keizer, filed a brief in behalf of amicus curiae Oregon Farm Bureau Federation.

CARSON, Chief Justice.

In this case, we construe statutes regarding real property taxation. We hold that the "roll-back penalty" of ORS 308.3991 may not be imposed under the facts of this case because, here, farmland was converted to a statutorily-exempt "homesite." Therefore, the judgment of the Tax Court is affirmed.

The parties do not dispute the facts as stated by the Tax Court:

"In 1988, the owner of a 144-acre farm...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases