Safley v. Jackson County Assessor, et al., No. TC-MD 091206C, 2010 Ore. Tax Lexis 324 (Ore. Tax Ct. Dec. 2, 2010)

(defendant disqualified 1.34 acres of plaintiff's farm from classification as farm use for tax purposes; 1.34 acres was summit of a mountain containing telecommunication devices and road, but cattle grazing also occurred; based on applicable regulation, subject tract not used for farming purposes).