Wallace v. Marion County, No. TC-MD 080958B, 2008 Ore. Tax LEXIS 245 (Ore. Tax Court Nov. 25, 2008)

(defendant’s decision disqualifying 3.95 acres of plaintiff’s land from farm use special assessment for 2008-2009 tax year reversed; personal factors beyond plaintiff’s immediate control caused absence of animals from property in spring of 2008, and such factors satisfy statutory exception to active farming requirement to receive special assessment).