Oregon Tax Court Partially Dismisses Taxpayer Farm Use Assessment Appeal

The Oregon Tax Court, Magistrate Division, partially granted the county assessor’s motion to dismiss the taxpayer’s appeal regarding the farm use special assessment. The dispute arose when the county disqualified the taxpayer’s property from the farm use special assessment for the 2024-25 tax year, citing failure to meet income requirements. The taxpayer sought to appeal this decision and requalify for special assessment for multiple tax years. The court dismissed the appeal for tax years 2019-20 to 2023-24, finding the taxpayer was not aggrieved for those years, and ruled that the appeal of the 2024-25 disqualification was time-barred. However, the court ...