Bernasek v. Umatilla County Assessor, No. TC-MD 081035C, 2009 Ore. Tax LEXIS 248 (Ore. Tax Ct. Oct. 30, 2009)

(portion of plaintiffs' (married couple) property qualifies for farm use special assessment under state law; however, balance of property not eligible for special assessment because plaintiff did not use property for farming activities).