Oregon Tax Court Finds Assessor’s Failure to Inspect, Keep Records Invalidates Certain Property Tax Disqualification

The Oregon Tax Court found that the assessor’s failure to comply with certain regulatory requirements invalidated the disqualification of the taxpayers’ exclusive farm use (EFU) property tax special assessment. Prior to disqualifying the property, the assessor did not attempt to schedule an in-person site inspection of the property, conduct a site inspection, or keep record of any site inspection. The taxpayers appealed the assessor’s disqualification. The Tax Court said its decisions have shown flexibility as to the manner in which a site inspection is performed and the kind of record that is required, but it has always required some form ...