TC 4793 Simmons v. Dept. of Rev.

Case Date: 01/16/2008
Docket No: 4793


IN THE OREGON TAX COURT
REGULAR DIVISION

Wayne L. SIMMONS
and Myrna L. Simmons,

Plaintiffs,

v.

DEPARTMENT OF REVENUE,

Defendant,

and POLK COUNTY ASSESSOR,

Intervenor.

(TC 4793)

Plaintiffs (taxpayers) appealed the denial of farm use special assessment.