CARMAN, CARMAN, DETLEFSEN, FORBES, GRAY, HOFFMAN, HUNTLEY, LAIRD, LUND, LUTTRELL, RANKIN AND DEMENT v. DEPARTMENT OF REVENUE In the Oregon Tax Court. September 23, 1969. Farm use value — Income approach 1. Where comparable sales are not available to determine farm use value, ORS 308.345(3) provides for income approach which requires finding of capitalization rate […]