The Oregon Property Tax System Grapevine Fall 2002/Winter 2003 volume 8, issue 1 Feature Focus Dave Jacobs—Friend and Mentor GRAPEVINE BY AL GAINES GOES

“Do you know Dave Jacobs?” Pam ELECTRONIC!

Grant, Benton County Assessor, BY SALLY MOORE asked me early in 1999. & CHRISTIE WILSON “No, I don’t think so,” I replied. The next issue of “Well, Dave’s our department field Grapevine will be rep. You’re going to like him.” available to all subscribers in “Really?” I thought to myself. electronic format. I’d just begun working with the We are very excited Benton County staff at that time. But, about this new me- I’d spent eight of the prior ten years dium for keeping you updated working with the Linn County about issues relating to prop- Assessor’s office. And, frankly, I erty tax in Oregon. In addition hadn’t yet met a DOR field rep I’d to our regular schedule (Fall/ have spoken so highly of so quickly Winter and Spring/Summer and sincerely. issues), we will have the ability Dave Jacobs to provide late-breaking news In fact, I’m sure I had a heart attack Hired 1974, Retired 2002 bulletins for hot topics instead one time in the mid-90s when told of having to wait until the next Ray Moon and Tom Clemens were I remember our first meeting well, issue, when the topic is possi- coming to “audit” my commercial because we ended up having lunch bly too late to share. appraisal procedures! You know, that day at the local Chinese restau- pain in the…. We hope to have all of our sub- rant. While paying for our meals we scribers switched over to the Well, shortly after Pam’s statement accidentally switched our take-home electronic version by this time Dave was in the office, by request as containers. I got his spicy chow next year. We will, of course, I recall, and we were introduced. “yuck!” and he got my delicious still provide paper copies to sweet and sour chicken. Pam was right. those who do not have email Dave Jacobs retired September 30, access. If we do not hear from 2002. He’d been with the Oregon you, we will assume that you Friend: A person attached to Department of Revenue in the Prop- want to get electronic versions another by feelings of affection erty Tax Division over 28 years – the or no longer wish to subscribe. or personal regard senior AA3 by many months. To subscribe to the e-mail ser- In his retirement announcement to vice, go to: I liked Dave Jacobs instantly. I liked the county staffs he worked with that warm smile, the bright eyes and http://webhost.osl.state.or.us/ Dave wrote, “My career has spanned the cheerful greeting. I liked his easy mailman/listinfo/dor-grapevine some times of rapid change in as- going, confident but patient presen- sessment and taxation. tation. Dave would be, already was, WEB continued on page 2 a friend. JACOBS continued on page 14 Oregon Homeowners Deferral WEB Programs—New Information continued from page 1 BY DEBBIE SAALFELD In the area titled “Subscribing to DOR-Grapevine” enter your The Deferral Programs team is re- $20 million is repaid each year. At this email address and a password sponsible for three deferral pro- time the total outstanding debt is ap- of your choice. Confirm the grams that permit certain property proximately $135 million. password and click “Sub- owners to defer their taxes. As a result of the 2001 legislature, all scribe.” The option for daily 1) The Senior Citizen’s Property three programs now have a house- digest doesn’t really apply to Tax Deferral program began in hold income limit of $32,000 and our publication because we do 1963, and is the oldest and largest both property tax deferral programs not have multiple daily mes- in the nation. The goal is to pro- have a $32,000 Federal Adjusted sages to share. Once the vide a way for senior citizens, age Gross Income (FAGI) limit for par- webhost receives your sub- 62 or older, to live in their homes ticipants once they are on the pro- scription it will send back a and not be burdened with prop- gram. These limits may change due message with the subject erty taxes until the home is sold to annual indexing. “DOR-Grapevine – confirma- or the taxpayer dies. The Deferral Programs Team tion of subscription – request 2) The Disabled Citizen’s Property worked diligently this past year in (number)”. You need to con- Tax Deferral program started in combining the Senior and Disabled firm that you want to be on the January 2001. This program is for Deferral Property Tax applications list. To confirm, just send back taxpayers under the age of 62 and circulars into one application the message to the Web host who are receiving federal Social booklet and one circular for both and you’re all signed up! Security disability payments. programs. The new application 3) The Senior Citizen’s Special As- booklet is available for the 2003-fil- If you do not have access to sessment Deferral program origi- ing season. The new combined circu- e-mail or wish to continue re- nated in 1978 and allows special lar is available by contacting the ceiving a paper copy, please con- assessments such as sewer, side- Oregon Department of Revenue or tact our editor, Christie Wilson. walk, street and lighting improve- your local County Assessors office. You may contact her at the Or- ment installments to be deferred. The Deferral Programs Team thanks the egon Department of Revenue by mailing her a request with your Approximately 11,000 taxpayers are County Assessor’s office contact people name, address, and phone num- currently enrolled in the programs. for their input and positive response to ber with area code to: The average cost to the department is the new application booklet and our Communications office staff for their as- $1,400 for each account each year. The Christie Wilson, PTD-Timber Deferral Programs team works closely sistance and input in pulling it all to- gether. It’s an excellent product. PO Box 14380 with each county throughout the year. Salem, OR 97309-5078. Liens are recorded against each prop- Applications are filed with the local erty to protect the state’s interest. The county assessor’s office between Janu- Christie will make sure that you lien is released when the account is ary 1 and April 15 for the property tax receive a paper copy. paid in full including the lien amount deferral program. Applications for the at 6% simple interest plus lien record- Special Assessment program are filed If you do not respond to ing and release fees. Approximately between October 1 to December 1 Christie after the Spring/Sum- with the local taxing district that pro- mer 2003 issue has been dis- vides the improvement. tributed or subscribe to the For more specific details and re- Grapevine e-mail service you quirements of the programs, see the will no longer receive the new application booklet and Grapevine newsletter. circulars now available on our Web If you are inside the agency, site at: www.dor.state.or.us. you will receive an e-mail at 150-490-675 Property Tax Deferral for the time the Grapevine is avail- Disabled and Senior Citizens (Circular) able on the Web page, which 150-490-015 Oregon Property Tax Defer- will have a link to the Grape- ral for Disabled and Senior Citizens vine. Just double click on the (Booklet) link and it will bring up the 150-491-647 Deferral of Special Assess- Grapevine newsletters. ments (Circular) 2 Randy’s Ramblings

BY RANDY EVERS

Changing Times

It was the best of times. It was the worst of times. of service we provide counties. We will do that only af- ter we have identified the most critical needs to make I wonder if we’ll say that when we look back on this year sure everyone has a basic safety net in terms of depart- of political uncertainty, budget woes, and major changes ment support. But, bottom line, we’d have to cut back on everywhere. Just when you think you know what’s go- a variety of services. Reductions would need to be made ing on, it changes! Even as I write this, I realize that by in the areas of training, face-to-face support, timeliness the time it reaches you, the situation could be very dif- of responding to your questions, local budget support ferent from today. Thinking about all this, I wanted to and reviews of ratio reports causing the inaccuracy of take the time to share some of our challenges in the Prop- erty Tax Division, talk about market values. We wouldn’t be what’s important to us, and ex- able to make county visits as we press my gratitude for our many We’ve all worked so hard have in the past. We would have to county, industry, and agency part- reprioritize and make the best of ners. to create solid, trusting our limited resources. Something’s relationships. Our goal got to give. At our last JTAG meeting on Oc- tober 15, we had a record turnout is to do all we are What does this mean, then, to the of 29 county assessors! That said able to keep those property tax system and our com- to me that many of you have a lot mitments to our personnel and to on your minds, too. We had a relationships solid. our county and industry partners? good discussion that day on a va- We’ve all worked so hard to create riety of topics. Of special interest solid, trusting relationships. Our was the topic of potential state budget cuts and how goal is to do all we are able to keep those relationships that could affect our level of service to you and what solid. We will continue to work with our industrial part- that could mean to the property tax system in Oregon. ners to determine correct values and to honor our commit- As we discussed, the Department of Revenue would ments to customer service. Down the road we might have have to make significant cuts from its ‘03-’05 biennial to re-examine how we do that, but that goes with the chal- budget—meaning the Property Tax Division would lenge of managing limited resources in uncertain times. have to cut 13 positions. We would continue to support the assessors’ conferences We’ve agonized about where we might take reductions and JTAG meetings. Our field staff would still be avail- and have the least impact to the overall system. There is able for ongoing support and assistance to the county no solution that doesn’t affect someone or some service offices though we may be delivering those services in a we currently provide. We’ve talked about the economy very different way. We will keep you fully informed as and the resultant impact on companies, which tells us we go through this transformation. Which brings up an- that now, more than ever, we need to work closely with industrial and centrally assessed taxpayers to assure ac- other thought—the property tax staff. Some people you curate market values. This is not a good time to make might be dealing with daily or weekly know they could cuts in our industrial and centrally assessed valuation potentially lose their jobs, but every one of them has programs. Another major area of focus during this time stepped up to the plate. They’re focused and working is cartography. Counties are converting from paper to hard and I’m proud of every one of them. digital maps which is revolutionizing our access to infor- We can’t do this without your help and support. To use mation. Maps are core to a good property tax system. Right now, it doesn’t make sense to cut Cartography. an overused phrase, we’re going to have to think outside the box—to be creative and resourceful as we accomplish We now have five years of experience under out belts some of the same work with fewer resources. We won’t with Measure 50. For the short-term, then, to make the be able to do everything we did in the past, but what we best of a bad situation, we would need to reduce the level do, we’ll do because it’s the right thing and we’ll do it well. 3 Leadership Revenue Class of 2003: Growing Together

BY ERIC SMITH

Leadership Revenue is an educa- tional opportunity for non-manag- ers to gain leadership skills in their professional and personal lives. In May, 25 Department of Revenue employees and two facilitators em- barked on a yearlong adventure to develop their individual and team leadership skills. Leadership Rev- enue is in its sixth year and has di- rectly impacted the lives of more than 100 DOR employees. The training is inexpensive and partici- pants have expressed their appre- ciation of the personal benefits they have received. This year’s group, the class of 2003, Leadership Revenue 2003 (from left to right): Back Row: Leroy Nixon, Ellen is focusing on the “ABCs of Leader- Dunsmore, Barbara Mitchell, Shanne Johnson, Jeremy Lyon, Sandi King, Claudia ship” curriculum developed by John Swortwood, Roman Martushev, Camber Schlag, Tera Lum. Middle Row: Karen Etcheverry for the class of 2002. Top- Hudson, Jeanne McNa, Terri Pullen, Rasean Dieter, Sandra Sture, Darla Adams, ics discussed to date include human Faith Derickson, Merian Maas. Front Row: Eric Smith, Tammy Barnick, Janie behavior, goal setting, communica- Raymer, Bri’Ann Leiferman. tion and teamwork. In addition to the core curriculum the group plans to spend a day with the upcoming “I was promoted to a team leader how to become more diplomatic and regular legislative session this win- position last October and wanted to be a better communicator.”—Leroy ter and grapple with leadership con- develop my skills in working with Nixon, Tax Services Unit, PTAC groups of people with different per- cepts at that level of government. “I am learning how to work better sonalities. I have come out of every with others by learning about different Occasionally, speakers from within Leadership Revenue meeting feel- personality types and what they bring the agency have graciously provided ing like I understand more of why to the work place. I’m also learning a their insights to various components people are different and how I can lot about myself, my strengths and of leadership. Several members of better communicate with them. I weaknesses, and how to trust myself the group have also come forth and highly recommend this program for more. I feel that I’m becoming more been active in planning or present- anyone wanting to better them- self-confident with my abilities and ing training materials. The environ- selves.”—Carolyn Sunderman, Carto- what I have to offer the agency. It’s a ment is one that fosters growth by graphic Unit, PTD encouraging individual participa- lot of fun and I’m enjoying the rela- tion in a safe group setting. “I wanted to get more involved in tionships I’m forming with other my community and my church, and people in the agency.”—Claudia Here’s what several members have I wanted the skills to do it. [Leader- Swortwood, FE Unit 4, PTAC to say about their experience: ship Revenue] is helping me learn “I am learning a lot of self knowl- edge and how others see me. I’m also learning how to communicate and portray myself to others, taking chances and opening up to others. [Leadership Revenue] is a safe envi- (Left to right) Shanne Johnson, ronment to do this. I’m having a Karen Hudson, Bri’Ann ball!”—Tera Lum, FE Unit 2, PTAC Leiferman, and Tammy Barnick Department employees desiring more work on their teamwork skills in a information about Leadership Rev- bridge-building project. enue can go to Rocket, the agency’s Intranet, then go to “Committees” and select “Leadership Revenue.” 4 Focus on Tim Lutz, Tillamook County Assessor

BY KARI HAMILTON

Tim Lutz is the Tillamook County Assessor for Multnomah County because he had the op- and president of the Oregon State Assessors portunity to work for the Oregon Department Association. of Veterans Affairs as an appraiser. Tim worked for the DVA for 61⁄2 years when he decided to be- Tim grew up in Hillsboro, where he graduated come an independent fee appraiser. Like a lot of from high school in 1969. In the fall of 1969 Tim appraisers, Tim found himself doing a lot of enrolled in Business Administration at Oregon work for one client—Western Savings and Loan. State University on a football scholarship. In the Tim eventually went to work for Western on a spring of 1970, Coach Dee Andros called Tim full-time basis. into his office and told him he was wasn’t big enough to play football in the Pac 8 and sug- While working for Western, Tim and his family gested that he transfer to a school where he Tim Lutz decided to move back to Tillamook. It was at this could play. Tim took Dee’s advice and trans- time Tim decided he could make a contribution ferred to Portland State University where he to the county assessor’s office and ran for graduated in 1973 with a business degree. Tim worked road Tillamook County Assessor in 1988. Tim was successful and and sewer construction until he landed a job with the has served as Tillamook’s Assessor since. Tim believes his Tillamook County assessor as an appraiser 1 in 1975. greatest asset to the county is managing the Assessment and Tax staff. Often Tim has found other department heads ask Tim worked for Tillamook County for two years before he for his knowledge and advice on problems and issues. moved back to the Portland area and took an appraiser po- sition for Multnomah County. Tim worked only a short time LUTZ continued on page 16

The Unique Utility Team

BY TIM WALLACE

Most of the people reading this article companies, railroads, pipelines, gas to the second Monday in June, giv- are aware of the valuation section of companies, private railcars, water ing the staff a very short time in the Property Tax Division. The valu- transportation, and airlines. The “sys- which to complete the appraisals. ation teams appraise the larger indus- tem” of each company is appraised trial properties across the state and then the total value applicable is The appeal process is also different providing a service for the counties of allocated to Oregon and then appor- for unitary properties in that the Oregon who rely on the department tioned to the individual counties. valuations are first appealed to appraise and defend valuations for through the DOR Director’s Office Traditional appraisal methods are property tax purposes. with appeal rights from there to the used to value the unitary companies, Oregon Tax Court. Each year, in addition to industrial with some differences that are appli- properties, the state, or more specifi- cable only to this type of valuation. Although a large amount of the Util- cally DOR, is responsible for the an- The cost, income, and sales compari- ity Team’s workload is based on ap- nual appraisal of over 400 companies son approaches are all considered, as praisal methods applicable to all that make up the Unitary Assessment in most appraisals. In addition, an- types of property, there are many Roll. By definition, a unitary com- other market approach known as the rules and regulations specific to uni- pany consists of a group of assets stock and debt approach is used. tary properties. The team members functioning as a system and ap- This approach is based on the theory work in a high-volume, short-time- praised as “one thing” without refer- that the total assets are equal to the period-for-completion atmosphere. ence to the value of the component total liabilities plus the total owner’s The term multi-tasking comes to parts. Whether a company is consid- equity (stock value). mind when describing a day in the ered a unitary property depends on work life of a utility team member. One big difference in valuing the several factors such as the manner in unitary companies is that the entire Currently, the utility team consists which the assets are used, the owner- roll is reappraised every year. The of Mike Olsen, Merri Seaton, ship and control of the assets, the ex- utility team relies heavily on infor- Guillermo Rodriquez, Mike tent of an assessing body’s mation supplied annually by the Hillstrom, Linda Blacklock, and jurisdiction, and the type of property. companies appraised. Many of the Belinda Deglow. Feel free to contact Currently in Oregon, the Unitary As- returns are not filed until April 1 of any of them directly if you would sessment Roll consists of electric com- each year and valuation notices are like more information about the panies of all types: telecommunication required to be mailed 20 days prior team and its responsibilities. 5 Field Unit in the Field: Over All is the Wind, but Under All is the Land

BY AL GAINES Appraisers understand the valuation Wind turbine towers sited in a Gilliam County wheat field. principle of highest and best use. And the corollary, land is valued at its highest and best use. And, appraisers understand the basic economic prin- ciple of production – that under all is the land.

So when the power-producing wind- mills began to appear on the ridges of central Oregon’s Columbia River counties, appraisers went searching for the correct appraisal methodology. [See the winter 2002 “Grapevine” issue for the background article, “Field Staff Have Windmill Adventure.”]

Don Kirby, the lead appraiser in the Pendleton field office, remembers the call from Tom Clemens, Manager, ATS Field Unit on June 12, 2002. “Tom asked the Pendleton field staff to as- Photo courtesy of Dave Messenger, Chief Appraiser, Gilliam County sist those counties with wind turbine projects. The field unit staff was to work with the coun- changed property ratio (CPR). The field unit said they ties to develop an equitable appraisal procedure for valu- could have a recommendation ready for discussion at the ing the land required to site and service the power assessors’ conference August 7. generating turbines.” Pendleton field staff went to work contacting the in- One shot worth millions volved parties and searching the Internet for data that would offer insight to the complex valuation issues. “We “At that time,” Don continued, “Umatilla, Gilliam, and even contacted extension agents and consultants offer- Sherman counties had projects that required land values. ing leasing seminars,” Don commented. The goal was a mutually agreeable and technically de- fensible valuing procedure that any county with this Dick Stradley complimented Don on that part of the project, value issue could utilize.” “Don, in his position, is exposed to so many things. And, A key factor of the assignment was to have that proce- because of his county experience (Kirby is a former Gilliam dure available for the counties’ reappraisal of affected tax County assessor) he knows how to put it all together in a lots for the 2002 tax roll. That meant the field unit and way that really helps our small counties.” county staffs only had three months. Dave Messenger, Gilliam County’s chief appraiser, ech- “We needed a policy and procedure,” Sherman County oed those thoughts, but related them to his experiences Assessor Dick Stradley recalled. “We had one shot and with Frank Kaminski, who was working with Kirby. it was worth millions. You don’t want to goof on the “Working with Frank has been great! All the information first one.” he’s gathered. He’d always call about or e-mail anything he thought was important.” The initial meeting of the county and field staffs was held A methodology for appraising the real market value of in Condon. “Condon was a central location for those di- * rectly involved,” explained Tom Clemens. “Meeting the land was developed. And, Frank and Don did there saved time and travel expense.” present the proposed valuing guidelines at the assessors’ conference. A meeting was also held at the conference to The field and county staff discuss the proposed guidelines with interested assessors only had three months and wind power company representatives. Issues arising from that meeting were highest and best A second meeting with all of the stakeholders in the pro- use, locating and sizing the tower sites (see the sidebar, cedure was scheduled for August 16 and facilitated by “Locating Sites”), a valuing method, lease data, and the Randy Evers, DOR Property Tax Division administrator. 6 Invitations went out to the assessors, the Farm Bureau, the landowners, and the wind power companies. Don presented the proposed land valuing methodology Locating Sites again. Merri Seaton, an experienced Oregon Department A Gilliam County GPS Map of Revenue utility appraiser and an ATS developmental manager at the time spoke about how the improvements would be valued as a utility and why the counties were

38 20 2001 valuing the land. “Merri did a fantastic job presenting the Earl Pryor utility part,” Don said. 35 20 2100 Earl Pryor On September 4, Tom set up a final meeting for the De-

35 20 2100 38 20 2001 Earl Pryor partment of Revenue’s involved staff, “…to be sure all Earl Pryor parties were on board and in agreement.” Discussions at that meeting solidified the valuing procedure and clari- fied the internal valuation issues. 38 20 2001 Earl Pryor On September 12, exactly three months from Tom’s call to Don, the final meeting with involved county staffs was

35 20 2000 held in Condon. Don recalls, “Frank and I explained the Earl Pryor 35 20 2002 Earl Pryor developed procedure and we discussed the final guide- lines. They were extremely pleased, especially with how quickly everything fell into place.” Greg Sweek, Morrow County assessor, confirms that as- sessment. “The Department functioning as facilitator worked out really well. It was done quickly and I really appreciate that. Now I have an established program to

35 20 2002 work with. It’s influencing how I look at cell sites, too.” Meier Graffin

Tom Clemens summarizes the accomplishment this way; “This was an opportunity to partner with the counties on a complex valuation issue. We succeeded in developing the best solution for the counties to effectively value and administer these projects.

And, it was completed timely – those values are on the The dots represent the location of wind turbine tax roll. Additionally, it gives direction for other counties towers and the lines represent the roads required facing this and similar value issues. I feel like we’re ahead to service those towers. These landmarks were of the game.” located based on coordinates received from a global positioning satellite (GPS) receiver. The coordinates were then transferred to the Gilliam County computerized mapping program, which drew the map above.

“To create this map,” Dave Messenger, Gilliam Sherman Gilliam Morrow Umatilla County chief appraiser explained, “I took GPS readings at each tower location. The Garmin GPS records tracks as you drive, so that created the lines on the map. Once I gathered all the infor- mation into the GPS, I then downloaded the data into our GIS system. When the data was loaded, I was able to overlay the waypoints and tracks Since the wind project sites were leased, based on onto the tax lot coverage and aerial photos to statute guidelines, the counties would value the show where the towers were located.” land and DOR’s Utility Section would value the improvements. 7 Timber Staff’s Training Excursions

BY SUE HICKS & CHRISTIE WILSON

How do you provide high quality, pairs to give objects the yet economical training to the Or- appearance of height. egon Department of Revenue’s Tim- ber Tax Unit? Simple; use the A recent day of field knowledge, contacts and coordina- training coordinated by tion skills of the unit’s own staff. Fol- and for the unit went lowing are recent examples of like this. The first stop several informative and helpful was the Oregon Depart- training experiences developed by ment of Forestry’s (ODF) the unit’s staff. Santiam District Office in Lyons. This visit was Gary Cook, an auditor in the Eugene coordinated and facili- field office, demonstrated for those tated by Tom Woods of us not familiar with aerial photos (left), auditor, DOR. Sh- how to locate specific properties us- annon Fowler, ODF for- ing the TerraServer and Department est practices forester, Eugene field office auditor Gary Cook demonstrates answered many of the of Forestry Web sites. a technique for analyzing aerial photographs unit’s questions. During the training session, the unit staff For example, how does also learned from ODF process the notification of op- does ODF waive the 15-day wait- Gary how to deter- eration applications (permits) and ing period for the notification? mine the scale of how is missing information on the Questions regarding how fire dis- photos, find the area permit handled? How do the patch works and what the service of odd shaped par- ODF’s forest practices foresters forester’s job entails were also cels and use stereo work with the landowners? When asked and answered.

A great day learning and working together in the field!

measure length and diameter of The third “event” logs, and the various deductions for of the day, coordi- defect. Freres had laid out 10 sample nated by Norm logs for those attending to scale. In Miller (left), pro- groups of three or four the attendees gram executive were able to put their newfound manager, DOR, knowledge to work. After coming was a visit to the up with their “answers,” they dis- Bentz Tree Farm Pat Holmes (above), office special- cussed them and found that even near Scio. Owners ist, DOR answered questions that those scalers “in the know” can have Ron and Barbara Bentz and family, Forestry had about the DOR per- a difference of opinion. won the U.S. Regional Tree Farmer mit process and the information A special treat of the Year competition for 2002 we require on the notifications. was observing and the national Outstanding Tree a Freres em- Farmer of the Year award. These The unit’s next stop was coordi- ployee cut one awards are presented in recogni- nated by Brad Toman at Freres of the logs in tion of outstanding, sustainable for- lumberyard in Lyons. Here the half so the unit est management on privately unit staff received a general log staff groups owned forestland. scaling demonstration from Brad could see the Toman, and Nils Heggem, DOR, We are sorry to say that Ron Bentz actual defect auditors in the Salem office. passed away November 26, 2002. inside and Brad and Nils (right) went over compare it to the theory of scaling logs, how to their estimates. TIMBER continued on page 9

8 Finance and Taxation – Who are they and what do they do?

BY CHARI SMITHER

Finance and Taxation (F & T) is a team come to a consensus and operate as if pares for a landslide of requests for of five property tax analysts (Bob Frey, it was each member’s original opin- assistance, which continues on Lee Peterson, Heather Pate, Chari ion. They keep each other informed through the end of June when dis- Smither, and Kathy Stevens). They are about what’s happening in the dis- tricts must finalize their budgets. responsible for the oversight of over tricts, as well as at the county level. In June and July. the analysts work 1,500 local taxing districts statewide. When a problem or question arises, with districts to certify their taxes to In addition, they work with county as- they gather en masse to discuss, de- county assessors. This enables the sessors and collectors to ensure the bate, and finally, to make a decision. assessors to make sure that these uniform calculation, extension, collec- The analysts’ work is cyclical, done taxes get on the property tax roll. tion, and distribution of property tax on a yearly basis. The kickoff is Janu- The assessor reviews levies and tax monies. Rick Schack as supervisor and ary, when the group conducts Local rates submitted by the districts and Mary Sue Hansberry as office special- Budget Law workshops statewide. refers any questions to F&T. ist 2, round out the group. All are a The training provides an overview part of the Diversified Services Unit, The summer is tax collection time. The of Local Budget Law to newly Property Tax Division. analysts work with county tax collec- formed budget committees and fi- tors regarding questions and training The analysts truly work as a team. nance officers of local taxing dis- around collection processes and prop- They decide controversial issues as a tricts. The goal is to guide them erty foreclosure proceedings. group. While they don’t always agree, through the process of correctly pre- each member has their say and they paring a budget. The team then pre- F&T continued on page 11

TIMBER continued from page 8

While enjoying a picnic lunch • Visiting a rock pit. with the unit, Clint Bentz shared • Viewing a recently completed the history of the family owned logging operation. property. Clint explained they At the rock pit, viewed from the high- have gradually converted what est point on the property, Clint ex- once was farmland into forest- plained they have been able to use land. And, when they began the the rock on their roads without hav- conversion in 1965, they were ing to break it up into smaller pieces. given trees and planted them all regardless of what species they At the logging site, Clint explained the were. Some of the trees died, due decisions they made in how the opera- to climate, type of soil, and other tion would take place, what trees, factors. The trees that survived, shrubs, and rocks would be kept, and however, formed a viable forest what species they would replant. over the following 37 years. While on the tour, unit staff were grated Tax Accounting (ITA) sys- The highlights of the property able to discuss the classification of tem. A step-by-step “how to” note- tour included: the forestland for valuation pur- book they developed was provided poses and how the rock pit piece • Identifying tree species; on one to each unit member. The notebook should be classified. hillside more than 20 species of covers anything and everything the trees were identified. Before we said thanks and goodbye timber auditor/appraisers might • Scaling a downed tree. to Clint, he also gave the unit staff an need to know or access from these opportunity to view old farming and systems. • Determining the volume of a logging equipment his father had standing tree by estimating What did we learn? We learned collected from the area. height, diameter, and how that by working together as a team, many 32’ logs could be taken Back in the office, the following morn- we can develop training that is very from the tree. (Again, due to ing, Marcia Gruchalla and Christie low cost and beneficial to all Tim- appraiser judgment, there was Wilson (above-right), DOR account- ber staff even with our varied back- a small discrepancy in the vol- ing technicians, provided training to grounds. The consensus by the ume that each appraiser came the Timber staff on the AS400 Business Timber staff was the training was up with individually.) Information System (BIS) and Inte- informative and very helpful.

9 Subdivisions and Land Partitions: Legal Definitions

BY SETH DEFOE

A large part of the process of maintain- These exceptions ing and revising county assessor’s are outlined in maps involves adding new subdivi- more detail in sions and land partitions to these ORS 92.010(7), maps. The surveys for these land di- paragraphs (a) visions are also used for mapping con- through (e). ORS trol purposes, since they are often tied 92.010(8) defines into such found and known monu- a partition plat as ments as section corners and donation including “a final land claim corners. map and other Since subdivisions and land parti- writing contain- tions share the same name font and ing all the boundary line style on an assessor’s descriptions, lo- map, they appear at first glance to be cations, specifica- identical. However, each one has its tions, provisions own distinct legal definition that is and information outlined in the Oregon Revised Stat- concerning a par- utes (ORS). The importance of un- tition.” In other words, a partition plat derstanding the differences between as noted on an assessor’s map refers land partitions and land subdivi- one to the original plat that was cre- sions is especially relevant to the ated by a registered professional land duties of a cadastral cartographer, surveyor. 38th land partition recorded in a who should be familiar with the per- While the act of partitioning divides given county in the year 2001. tinent laws when adding these fea- land into two or three parcels of land Within the boundaries of the land tures to an assessor’s map. within a calendar year, the act of sub- partition will be two or three units of dividing land is “to divide land into A partition, according to ORS land, which are each assigned a par- four or more lots within a calendar 92.010(6), is defined as “either an act cel number. of partitioning land or an area or year,” according to ORS 92.010(15). tract of land partitioned.” The basic Notice that the statute uses the term A subdivision will always have a unit of land that is created from a “lots” instead of “parcels” to de- name, one that is unique in the partition is the parcel, which is de- scribe a unit of land. This is in accor- county where the subdivision is lo- fined in ORS 92.010(5) as “a single dance with ORS 92.010(3), which cated [ORS 92.090(1)]. Instead of par- unit of land that is created by a par- states that a lot is “a single unit of cel numbers, the four or more units titioning of land.” To partition land is land that is created by a subdivision of land in a subdivision will each be to “divide land into two or three par- of land.” Subdivision, as defined by assigned a lot number. law, refers to the act of subdividing cels of land within a calendar year,” Some older subdivisions will also land [ORS 92.010(16)]. according to ORS 92.010(7). have block number or block letter, but However, there are some exceptions The final map and description of after January 1, 1992, blocks were no to this definition, according to state subdivided land as prepared by a longer allowed on new subdivisions, law. These exceptions include the registered professional land sur- unless the new subdivision was a following: veyor is referred to in ORS 92.010(17) continued phase of a previous sub- division that utilized block numbers • a division of land resulting from as a subdivision plat. or letters [ORS 92.090 (1)]. a lien foreclosure, Despite the visual similarities between • the creation of cemetery lots, subdivisions and land partitions, a Mistakes on an assessor’s map such as interchanging “lots” and “parcels,” • a property line adjustment that does close look at an assessor’s map will while not common, will lead to a con- not create a new parcel of land, reflect the differences outlined above. fusing and inaccurate map if not • the division of land resulting A land partition will always include checked. A quick review of the above from the creation of a subdivision a name such as “Partition Plat” or statutes will help prevent such errors or condominium complex, and “Land Partition,” followed by a from occurring, and will give the ca- • a sale or grant of land to a public number that usually includes the dastral cartographer a better grasp of body for the purpose of creating year of the partition followed by a what the legal background is on land or adding to a public road right of chronological number. For example, partitions and subdivisions, two way. “Partition Plat 2001-38” will be the common assessor’s map features. 10 Northwest Property Tax Conference

BY PAT YOUNG Court Case

If I were to try to pinpoint a consis- the world, but that’s exactly why the Corner tent theme for the recently com- conference was organized in the first BY DOUG ADAIR, pleted Northwest Property Tax place. Unlike other conferences in DEPARTMENT OF JUSTICE Conference (NWPTC) in September, which those in attendance are of like it would have to have been “Over- mind, the NWPTC emphasizes the In North Harbour coming Challenges.” This was the differences between the participants. Corp. v. Dept. of fourth annual NWPTC, and like the It challenges each attendee to find Rev. and Mult. others before, it was marked by the new, creative ways of solving those Co., TC No. open, honest discussion of issues of differences. 4540 (filed Au- importance to those among the gust 20, 2002), property tax community. The conference gave all of us the op- the court was asked whether the portunity to test our deeply held be- ORS 307.330 exemption for com- Representatives of several state rev- liefs and it really underscored the mercial facilities under construc- enue departments and assessment benefits of forming partnerships in tion applied to condominiums. offices attended the conference. order to increase the efficiency and At issue was whether the statu- Other attendees included industry effectiveness of the administration of tory language “being con- representatives, CPAs, attorneys, the property tax system. and tax consultants from both pub- structed in furtherance of the lic and private practice serving com- Discussions at the conference high- production of income” included panies both large and small. lighted the common challenges faced gain from a single sale such as by the taxing authorities. Representa- from a condominium unit. The Within this diverse group you might tives from each of the governmental court concluded that the exemp- expect differences of opinion and a tion applied “to any property number of diverse ways of viewing NWPTC continued on page 13 that is built to produce income, whether from the one-time sale of property [such as a condo] or F&T continued from page 9 an ongoing stream of income August through October is when the Officers are some of the groups that from lease or use in a business.” county assessors compute and extend request speakers to present training The period for appeal of this de- taxes against property statewide. The at their seminars and meetings. The cision has not yet expired. assessor then turns the tax roll over to analysts are also available for annual the tax collector who is responsible presentations to the Tax Collectors Woods v. Dept. of Rev. and Grant for printing and mailing over 1.5 mil- Conference, as well as the Tax Asses- Co., TC No. 4566 (filed August 6, lion property tax statements to indi- sors Conference. 2002), involved valuation of a partially completed residence vidual property owners. The analysts The analysts are also responsible for that was later dismantled for are involved in this process from start writing and producing various failure to comply with building to finish, helping to answer questions manuals, information circulars, permits and land use ordi- and solve any problems the county forms, reports, brochures, and train- nances. The court found in the assessor’s office may encounter. ing materials that support the vari- November and December are filled ous programs they administer. Other county’s favor, noting that the with tax distribution questions from duties include preparing legislation taxpayer did not prove that the county treasurers, who distribute the and drafting administrative rules, as assessed value of the partially tax monies collected to all the taxing well as reviewing legislation and completed structure was incor- districts. The analysts also work rules proposed by others to deter- rect or that a later adverse court with counties to correct any errors mine program impact. decision on land use was rea- sonably foreseeable as of the as- on the tax roll. The Finance & Taxation team prides sessment date. Of interest was This brings us back to January, where itself on a professional, knowledge- the court’s clarification of its the process begins again. All through able and friendly approach to deal- prior decision in Chart Develop- the year, the analysts are busy with ing with day-to-day activities. training and presentations to various Whether team members are working ment v. Dept. of Rev., that “the organizations. Special Districts Asso- with the counties, taxing districts, value found by this court will be ciation of Oregon, Oregon School concerned citizens, or their fellow a value at one of the levels pled Boards Association, Oregon Munici- Revenue employees, they are intent by a party or between the value pal Finance Officers Association, and on turning out good work and mak- levels pled by the parties.” Oregon Association of School Budget ing sound decisions. 11 Continued from the Summer issue Titling process for Manufactured Structures

BY JOHN PHILLIPS & DIANE BELT Recapture... Since the 2001 legislative session, a group of stake- holders have been meeting to discuss the titling process for manufactured structures in Oregon. In the 2001 session, the House Transportation Com- mittee looked into the Transportation Department’s use of state highway funds and De- partment of Motor Vehicles’ (DMV) role in collect- ing fees and maintaining the database for manufactured structure titles. The interim Transportation Committee created a work Structure Tech Group led by DOR’s Finance and Taxa- group. The charge to the workgroup was to develop a tion Unit. proposal to move the function out of DMV without cre- Representatives from the data processing departments of ating a new state agency. counties, (Wolf Dyner, Linn County), DMV, DCBS at- Update tended the first meeting. They discussed the initial file transfer from DMV to DCBS, lists of data elements, and During the many work group meetings it became appar- possible data files. The DCBS programmers indicated ent that the Building Codes Division of the state Depart- that they would need six to seven months to transfer and ment of Consumer & Business Services, (DCBS) already develop the database. They will pursue options for the performed a record-keeping function relative to manu- purchase of a “canned” program. This would signifi- factured structures and was familiar with some of the cantly reduce the startup time. unique issues with the units. Other technology issues were raised and discussed includ- A sub-group was created to work through the details of ing hardware such as scanners, and acceptance of credit the work flow and data exchange needs of the proposed cards with the accompanying legal and logistical consid- system. The group, referred to as the “Customer Inter- erations. They also discussed account access, cross-refer- face Group,” led by Washington County’s Diane Belt, are ences, and data verification. It is clear to the work group developing three processes: 1. new homes that have members that “dirty files” will always be a reality but in never been titled, 2. secondary housing, and 3. the ex- the transition of data an effort to balance the need for clean emption process. files and avoid a workload spike is vital. The first meeting focused on the new home process. Be- Under the proposed transition, the Building Codes Divi- cause registered dealers are the only ones who can place sion will take over the responsibility for issuing trip per- orders for new homes, it was suggested that new units mits on new units. In-state transporters would be eligible would be “created” in the DCBS system by the dealers. for bulk permits while out-of-state transporters would not Dealers would act as agents of DCBS for new homes. be. This approach would provide a monitoring check for There are issues for dealers similar to those with coun- tracking units entering the state. The county in which the ties, such as technological capacity to interact with the units are located would issue trip permits on secondary new system. Don Miner, executive director of the Manu- housing. This process would provide a monitoring check factured Structure Housing Association, a member of the on units moving within the state. Colored permits, one group, is representing the dealers. Some key information color for new units and another color for used units will would come from the manufacturer. assist the State Police and Motor Carrier staff in identify- Secondary housing or housing that is already titled, will ing units to challenge on the open road. be handled at the county level. The proposal would have county staff acting as agents of DCBS and process- Implementation: ing transactions on behalf of the agency. Fees collected In consideration of the startup time and the complications for these services are shared by DCBS with the county of transitioning all of the data, the following timeline is offices. Customers will bring ownership documents in being considered. Assuming a bill is passed in the 2003 to the county office for transfer. Forms and screens will legislative session, on January 1, 2004, the new unit dealer need to be developed for lost titles, ownership papers, portion of the process would be working. On July 1, 2004, security interest holder issues, titles not transferred, de- the counties’ systems and processing would be working. linquent taxes and other transactions. Diane has asked DCBS would take responsibility for forms, data system, DMV for copies of all the forms they use. Developing these forms could be addressed by the Manufactured TITLING PROCESS continued on page 13 12 NWPTC continued from page 11 entities in attendance indicated that they were facing decreased flexibility Conference: Asset or Liability? due to rapidly declining resources coupled with a greater demand on Associated Oregon Industries more regional issues. Panels on: services. (AOI) in association with the Or- court case review, information on egon Department of Revenue with assessing key industries, and find- Equally daunting challenges faced by support from Washington and ing market values have been regu- the business community were also Idaho present the Northwest Prop- lar presentations at the conference. discussed, most notably that of declin- erty Tax Conference. In the past, There was also an assessors’ issues ing sales due to the economic reces- the conference has generally been panel this year. Luncheon speak- sion and increased global competition. well attended, but the numbers ers usually address economic is- It was clear that this is not an easy dropped this year—not surprising sues. Continuing education credits time for any of us. It is a time when perhaps considering the state of are provided to attendees. we are asking ourselves “How can the economy. Knowing that other we become more efficient while still conferences are also bidding for AOI appreciates your support in protecting our core priorities?” your time, is this conference worth the past and wants to make this your consideration? conference better for everyone. Is Speaking for myself, I considered the conference an asset to you as the conference a success. This assess- If the need is there, AOI is more a practitioner in the field? Are ment is not based so much on new than interested in supporting and these issues important? techniques or new information continuing the conference. Our gained, but on the new relationships planning committee, with mem- I am very interested in hearing from that were formed and the sense that bers from all three states, works you as an assessor, a tax collector, or each group took away a better un- diligently each year. We want to a practitioner in the field. If you have derstanding of the philosophy and make this conference one that you attended any of these conferences, I values of the other attendees. need to attend to learn more am sure you have an opinion. Please about the issues that are impor- e-mail your comments to me at It’s my sincere desire that we will each tant to you. [email protected]. Your responses will be be able to take this success and build greatly appreciated. on it in order to form new partner- The conference provides interest- ships and work together in our com- ing, timely, and educational fo- Joseph Schweinhart, mon goal of making administration of rums, plus speakers discussing AOI Legislative Representative this system less burdensome to all.

TITLING PROCESS continued from page 12 and training. The Department of Revenue will partner in county and DMV. Once the process is complete, the title the overall coordination and assistance to counties. to the manufactured home is surrendered, and the home is treated as an improvement located on the land. It is a There has been a good deal of discussion over the startup process that is only available to a homeowner who owns and ongoing costs of the system. Representatives have the home and the land on which the home is located. Un- made it clear and continue to emphasize that the fee for der the new process, the county would accept and process each transaction must be at a level that will adequately the paperwork. This allows for “one-stop shopping” so the compensate counties for their work. The current charge by customer can complete the transaction with the county. DMV for titling, registration, and plate is $43. At this price, Currently, there are three separate forms used to accom- after program costs, DMV has about $630,000 a biennium plish this task. Only one will be needed. The main focus left over. At this time these monies are, under law, being of this process will be to reduce the complexity. transferred to the Parks and Highway funds. DCBS antici- pates that the costs of the system will be higher, particu- At the regular work group and customer interface meet- larly at the outset for startup. In addition, additional costs ings counties are represented through Diane Belt, Wash- are likely since the current system is not adequately ad- ington County; Mark Noakes, Linn County; Dave Lilly dressing the needs of the consumers, the lender, the title and Connie Heim, Deschutes County; Ron Northcraft and companies, the dealers, the transporters, or the counties. Kim Combs, Douglas County; Theresa Spradling, Jackson County; and Gil Riddell, Association of Oregon Counties. The exemption process: The next meeting will be scheduled to review the draft There is currently an exemption process available for legislation. For the next publication of the Grapevine I homeowners who want to treat their homes more like real will bring you another installment on the progress of this estate. The process is complicated and includes the ser- proposal. Feel free to contact me or anyone of the repre- vices of a title company and a few trips between the sentatives on the work group for additional information. 13 JACOBS continued from page 1 “Originally, I was hired by the De- And Gary Cook, also in the timber “I must say that my work with you partment as a forester (working at section at the Eugene field office, re- has been the most challenging and Coquille) to appraise timber for the lates this story of when Dave was a enjoyable part of my career. It has county tax rolls. That function disap- timber section manager in the south- been challenging due to the changes peared with the dissolution of the ern region. Gary explained, “Tom we have faced in property valuation timber ad valorem tax in 1977. Roose, who was Dave’s manager at and enjoyable because you are a the time, was speaking.” “I stayed in the Timber section for a great group of people to work with.” few years before moving on to the “We should have Dave make the pre- Dave is respected and admired, and old Urban-Rural section (at the sentation of this new procedure. He is continually receives kudos from the Hillsboro office) to work more di- the best and will cover all the details. many and varied individuals I have rectly with the counties in property The only trouble with Dave is he’s so observed him interacting with. taxation. After six years in Urban- detailed and complete. He always Pam’s statement, Ed’s nickname, Rural I went back to the Timber Sec- starts a training session the same way: Gary’s recollection of Tom’s com- tion for another six years to work take out a number two pencil and with the harvest taxes.” hold it in your hand this way.” ment, and Mike Schneyder’s roast- ing (see the sidebar, “The Lucky Ed Petrone, timber section in the Eu- Dave continued his retirement an- Dreamer”) are just a few of the ex- gene field office, worked under nouncement with, “I went back to amples of the rapport Dave had with Dave when he was a timber section the Assessment and Taxation Stan- those he worked around. manager. Ed nicknamed and still dards section (at the Eugene field calls Dave “The General” because of office) to gleefully work with all of Dave has left quite a legacy, a legacy those experiences. you in 1992. created with humble competence and a genuine desire to serve.

The Lucky Dreamer,” a message to Dave Jacobs “Ever since childhood,” Dave has said, “I have enjoyed working on Dave, projects with others. (See the sidebar, I received your sick joke regarding you leaving indentured service. You “I Can Fly!”) know that you can’t leave and it is unkind to joke about it. We all know that we’ll die in harness like an old plow horse. You’ve only put in 28 “I have found that employment with years and you’ve got a good 10 or 15 more years of work in you. the DOR feeds that joy. Over the years I have kept involved on such Also, I’ve noticed that you still have hair around the fringe. It appears projects as small owner and indus- that the state has ownership of hair growing on you above mean high trial owner compliance with the tim- collar and you cannot leave until it is all gone. The state ownership ex- ber tax, Industrial Owner Audit tends only to mean high collar. You may retain ownership rights to all hair below mean high collar. Again, you can not leave until all the hair Manual, Forest Land Manual, and has been retained by the state. Board of Equalization Manual.” Again, I see more reasons that you cannot leave. I still have another six Dave has also worked extensively to or seven ratio reports for you to look at. I have hidden things in them in develop methods and procedures to the past that you have not found. I am still waiting on those past issues. help the counties test their valuation What am I to do about future issues? I have all sorts of ratio trickery and programs and systems for Measure skullduggery planned for your future. I didn’t dream up this ratio stuff 50 compliance. for just any old slave. This stuff was and is special, just for you. He’s especially revered for the training Last, I have not seen you turn red for the last time. No matter how calm he’s developed and presented to assist you always attempted to appear, you pinked up when irritated, chal- the counties with valuation issues aris- lenged, picked on, or put on the spot. You may not have known this, ing out of the 90’s. Most notably “In- but I did. You may not have enjoyed this, but I did. What am I to do? termediate Analytical Tools for I have roasted you, vented, rattled on, and hopefully amused you. I have Appraisers” and “Setup Using Excel.” enjoyed working with you. I hope your future is bright and rewarding Of these accomplishments he simply and long lasting. Do not hesitate to do what you want because you are states, “I also enjoy plowing new getting a little older. You will never get any younger. ground.” Also, take care of your body. If you don’t, where else will you live? It was because of the nature of the job Have a great retirement! I observed Dave doing while I was —Mike Schneyder, Josephine County assessor JACOBS continued on page 15

14 JACOBS continued from page 14 with Benton County that I decided to expand my own work experience to “I Can Fly!” the department as a field rep. Thank You from Dave A message from Dave Jacobs Mentor: A wise and trusted counselor May you have warm words on a If you have ever viewed the cold evening, movie “The Sandlot,” that pretty Dave was now not only my friend A full moon on a dark night, well describes my childhood. but mentor, as well. Over the last year And the road downhill all the way I remember early in my life I really of his tenure I had the enlightening to your door. thought I could fly—all I needed and stimulating task of accumulating — An Irish Blessing was the right cape. I was greatly his “body of knowledge.” It’s been a disillusioned when a leap off the daunting task, one I’ve done my best Thank you for all your garbage can rack resulted in getting to accomplish, but willing to admit to kindness over the years. my breath knocked out and gash- feelings of inadequacy. —Dave Jacobs ing my hand on the dog’s bone. The Eugene field office staff hosted a The neighborhood kids and I were retirement luncheon for Dave. It was always working on some project – at McGrath’s Fish House at Dave’s re- And, of course, the field unit staff had homemade go-carts with Briggs & quest. Dave ordered a spicy jambalaya a retirement luncheon for Dave, too. Stratton washing machine engines dish. By accident his meal was served It was at a Chinese restaurant. Dave or rubber-gun arms races. My to another patron and Dave ended up had spicy chow “yuck!” – I put my older brother developed the ulti- being the last in the party served. He name on my take-home container. mate weapon—a 24-shot rubber was quite gracious about the delay There is a song titled, “Fly Like an gun. Of course, it wasn’t very mo- and we all thought the event was very Eagle.” In his 28 years with the de- bile—you had to use cunning to fitting for the occasion. partment Dave Jacobs learned what lure your victim into position. After the luncheon, Dave sent his it means to fly like an eagle. But the In the three summer months we office friends a thank you card he amazing thing about the eagle is not had in Grand Forks, ND, we went handcrafted on his home computer. that it can fly. It is that once it has swimming every day. In windy The interior message is reproduced flown it then soars! That image, for weather we would rig sails on our in “Thank You from Dave,” and is me, describes Dave Jacobs perfectly. bikes and go for a tour. Peddling typical of Dave’s thoughtfulness. back home was tricky. During in- In our offices and classrooms, we clement weather we would all Dave received numerous cards and miss that friendly smile and wise, yet meet in someone’s basement and emails during the last few days on humble, presence. But Dave, we spend the day swapping Marvel the job, and several phone calls the thank you for that as well. Enjoy your and Fantasy comic books. afternoon of his last day – from well well-deserved retirement and as yet wishers with messages of warm re- undiscovered opportunities to plow Dave Jacobs gard, naturally. new ground and fly and soar.

Comings & Goings

BY BARBARA MITCHELL Resignations: David L. Jacobs, appraiser analyst 3, Eugene Field Ap- praisal Services Unit, September 30 John Etcheverry, program executive manager E, Assess- ment and Taxation Standards Transfers: Linda R. Hicks, cartographer 2, Cartography Arlen Stewart, appraiser analyst 3, Valuation, from Com- prehensive to Food Team Promotions: Dennis Leckington, appraiser analyst 3, Valuation, from Colleen Tarr, program technician 2, Valuation Food Team to Comprehensive Team Retirements: Craig Myers, appraiser analyst 3, Valuation, from Com- prehensive Team to Food Team Sally Moore, program technician 2, Valuation, September 30 Katie Lolley, appraiser analyst 3, Valuation, from Com- Cecil A. Preuitt, appraiser analyst 3, Valuation, September 30 prehensive Team to Utility Team 15 Oregon Department Of Revenue Property Tax Division 955 Center Street NE Salem, Oregon 97301-2555

LUTZ continued from page 5 The Grapevine is published by the Or- egon Department of Revenue, Tim and his wife Bev have been Tim looks forward to finishing his Property Tax Division. married for 25 years. They have career at Tillamook County and one child, Sam, who is a first year hopes he can retire around 2009 (at Editorial Board: Mike Culbertson law student at New York Univer- age 58). Tim and Bev would like to Seth Defoe sity. Bev works for the State of Or- move to a drier, yet moderate cli- Al Gaines egon, most recently as the trial mate when they retire. There is a Kari Hamilton court administrator for Tillamook caveat though; they don’t want to Barbara Mitchell Tim Wallace Circuit Courts, which permits both live too far away from Sam. Jeni Sue Wilburn Bev and Tim to work in the court- The Oregon State Assessors Asso- Christie Wilson house. Prior to this year, Bev was ciation recently honored Tim by a regional manager for the Em- electing him association president. Designer: Robert Haddan, ployment Department for 11 years, Communications Tim likes the responsibility of being which required her to travel exten- president and will do his best rep- sively throughout the state. To be added to the Grapevine mailing resenting the association. Tim be- list or to submit articles, contact: When not at work, Tim and Bev lieves it will be a very busy year Oregon Department of Revenue like to travel. Tim’s hobbies in- with the 2003 Legislature as they Property Tax Division clude following major league grapple with the large revenue 955 Center Street NE baseball and some college and shortfall they face. It is inevitable Salem OR 97301-2555 professional football. Tim, Bev, that the Department of Revenue and Sam have a common interest and the county assessment and or email us at: [email protected] in politics. It would be fair to say taxation departments will be af- that they are political junkies. The fected by this shortfall. It will be Phone: 503-945-8292 three of them often have long, incumbent that the counties and Fax: 503-945-8737 thoughtful, and enjoyable discus- the department find solutions to TTY: 503-945-8617 sions on how to solve the world’s get through any adverse affects of In compliance with the Americans With problems. the revenue shortfall. Disabilities Act (ADA), this information is available in alternative formats upon The latest ORMAP news is available online at www.ormap.org. request by calling 503-378-4988.

16 DOR Comm: 4-10-001 (Rev. 1-03)