Lakeview Farms, Ltd. v. Dept. of Revenue, No. TC 5041, 2013 Ore. Tax LEXIS 66 (Ore. Tax Ct. Apr. 12, 2013)

(case involves taxpayer’s appeal of assessment of taxes on personal property used in pumpkin patch; taxpayer argued boats, trains, and wheelbarrows used by visitors to harvest pumpkins should be exempt as "farm property"; court disagreed that items used by paying patrons of farm were farm equipment; court held such items were used to sell entertainment to patrons; county provided valuation of items and taxpayer did not, so court adopted county’s valuation; court declined to assess penalties because taxpayer’s arguments were objectively reasonable and not brought to delay or frustrate collection).