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alone is not sufficient for a determination that a given property is irrevocably committed, but it is a factor that weighs towards a determination that the proposed residential parcels are irrevocably committed to non -resource use. This is in line with the definition of "farm use" in 215.203(a) which specifically references the use of land for "the primary purpose of obtaining a profit." Gross profit is revenue minus the cost of providing the goods or services sold. Cole Sandlin, the tenant farmer in his letter to Marion County has identified that the costs of providing the goods grown and harvested off of the Homesites well exceeds his revenue received from this portion of the Property. As such, Applicant has demonstrated that the ability to use the Homesites for the purpose of making a profit when employed for farm use, is not only limited by the constraints placed on these isolated portions of the Property but exceeds his revenue. 15. DLCD additionally remarked on Oregon's "right to farm" laws, which are codified in ORS 30.930. Applicant does not dispute DLCD's statement regarding the legal right of farmers to carry out farm and forest practices on the Property. Rather, the Applicant pointed to evidence in the record submitted by the tenant farmer that the proximity of residential properties to the Homesites make farming impracticable due to the chilling effect this proximity has on the tenant farmer's perceived ability to use commercially reasonable implements on these properties. This statement gives further weight to the determination that the Homesites are "irrevocably committed" due to do the determination that these portions of the Property are uniquely pinned in by the configuration of the neighboring residential properties permitted under the historical exception applied to the surrounding properties. These statements focus on one of many factors that support the determination that farming these isolated tracts is not practicable, not on the legality of farming or forest uses on these portions of the Property which is not at question here. 16. If the portion of Property is approved for a zone change to Acreage Residential, the remnant Farm Parcel can be preserved even though it will not be contiguous to resource property. The Farm Parcel could still be farmed, but with co -existing residential uses. The area was previously granted an exception to Goal 3 based on a 1973 Subdivision that was approved (Exhibit 105). In the findings, Marion County notes that the subject EFU parcel was left as one farm parcel as it was the best grazing land and allowing the entire area to be changed to Residential use would "destroy the rural character of the area." Approval of this Exception Area was based around clustering the houses to the north, south, and west to decrease conflicts with surrounding farmland as well as the continuity of ownership between the Property and the resource property to the east. However, this finding failed to note the excessive slopes that run adjacent to the property line that divides the Property from K2A Properties, LLC's parcel and the constraints these topographical features would place on moving farm equipment between the Enchanted Ridge area (west) and the valley floor to the east. As outlined above, the topography of the Property acts as an additional restriction on the Property and Homesites that was not previously considered when the original goal exception was applied. The Property itself slopes into the center from both the southeast and the southwest, creating a valley sloped down to the northwest of the Property. This isolates the Property from the adjacent EFU and commercial lands, creating a bowl rimmed with existing residential uses, with significant elevation changes from the top of the ridge down to the center of the valley. This has resulted in Marion County mapping an excessive slide overlay on the eastern rim of the Property, adjacent to the neighboring EFU property, which effectively cuts that neighboring EFU property off from the subject Property and rendering it impossible to Exhibit A - Findings Case No. CP/ZC 21-005 4864-0600-7078, v. 3 1 11