Stutzman Estate v. Yamhill County Assessor, No. TC-MD 120781N, 2013 Ore. Tax LEXIS 109 (Ore. Tax Ct. Jun. 21, 2013)

(appeal from disqualification from farm use special assessment; assessor disqualified 18 acres of subject property from farm use after discovery land no longer being used as farmland; on appeal court held cattle grazing occurred for some period of time on property, but extent of use was unclear; no evidence presented of cattle grazing activities, such as Schedule F; evidence showed property used for running motorcycles by grandchildren; court held extent of cattle grazing not sufficient to meet farm use; court also held cultivation of Himalayan blackberry on property (a noxious weed) not acceptable farm use either; appeal denied).

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