Oregon Tax Court Dismisses Property Reclassification Claim, Retains Valuation Appeal

The Oregon Tax Court dismissed taxpayer’s claim to reclassify their property as agricultural rather than state-appraised industrial. The case arose from the taxpayer’s two-pronged complaint seeking reclassification of the property and a reduction in its 2024-25 tax roll real market value and assessed value. The court found no statutory basis for appealing the industrial classification and determined that the taxpayer lacked standing for such a claim, while maintaining jurisdiction over the valuation appeal. The court ordered the parties to confer regarding the remaining claim on the property’s 2024-25 real market value. [Calcagno Fresh Farms, LLC v. Morrow Cnty. Assessor, Or. ...