JON and JOANN EVERHART, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant, and WHEELER COUNTY ASSESSOR, Intervenor. TC 4380.In the Oregon Tax Court. November 17, 1999. Plaintiffs appealed the denial of special farm-use assessment for a parcel on which sheep were raised. The court found that Plaintiffs were raising the sheep for the primary […]