Wehde v. Jackson County Assessor, No. TC-MD 111096C, 2012 Ore. Tax LEXIS 330 (Ore. Tax Oct. 11, 2012)

(appeal of partial disqualification of property from farm use special property tax assessment; one half of property was cleared and all but portion housing honeybees was disqualified because allowed to lie idle; other half, which was forested qualified as farm use due to productive trees; plaintiff contended cleared area provided flowers, clover, and other desirable plants and was honeybee forage area as testimony showed bees foraged for miles; plaintiff’s daughter also kept chickens, goats, and llamas on property but provided no evidence of making no profit from the animals; court held daughter’s animals do not constitute farm use because raised for personal consumption and evidence insufficient to conclude bees needs prevented active farming on area and alfalfa or other crops could be grown on land, so farm use assessment denied).