NORTON KALISHMAN and SUMMERS KALISHMAN v. DEPARTMENT OF REVENUE In the Oregon Tax Court. November 6, 1980. Taxation — Exemptions — Crops and other products of the soil 1. Property granted special farm use assessment becomes disqualified if Land platted after September 9, 1971 (ORS 308.390(1)(d)). Taxation — Exemptions — Crops and other products of […]