 |
|
|
| |
|
|
| Grapevine—Here's how to subscribe |
|
by Christie Wilson
The Grapevine newsletter is available to all subscribers in electronic format. We are very excited about keeping you up to date about happenings in the Property Tax Division of Oregon’s Department of Revenue and with the county assessors.
New subscribers who want to automatically receive Grapevine will need to subscribe. You can also find the current and recent Grapevine issues at the department’s website.
If you know someone who would like to receive Grapevine, please forward this information on. Anyone may receive our newsletter.
To receive Grapevine electronically, subscribe through the Oregon State Library’s web hosting service:
- Go to http://webhost.osl.state.or.us/mailman/listinfo/dor-grapevine.
- In the area titled “Subscribing to DOR-Grapevine,” enter your e-mail address and a password of your choice.
- Note: The option for daily digest doesn’t apply to your Grapevine subscriptions because there are no multiple daily messages.
- Confirm the password and click ”Subscribe.”
- When the Oregon State Library (“osl”) web host receives your subscription request, it sends an automated message back to you. In the e-mail subject line will be: DOR-Grapevine—confirmation of subscription—request (number).
- You will need to reply to that message to confirm that you want to be on the list.
You’re signed up! Grapevine will now be sent automatically to your e-mail address.
|
|
|
|
| County Corner: "President" Anette Spickard |
|
Anette Spickard is the Lane County Assessor/Tax Collector. She was elected in the May 2006 primary with a majority from a three-candidate race and took office in January 2007.
She quips, "It sure doesn't seem like it has been less than two years!"
The first summer after assuming her new Lane County government responsibilities, she was also elected first vice-president of the Oregon Association of County Tax Collectors (OACTC) and the Oregon State Association of County Assessors (OSACA). This past August, she was elected and has assumed the duties of president for both associations.
The Grapevine editors asked Anette to provide its readers some insight to her background and business philosophy.
Grapevine: Who are you?
For the last 13 years, I've worked with Lane County government in budget, policy, financial analysis, accounting, and management roles. Most recently, I was the deputy assessor for two years before the election.
I have also worked as an accountant in a private CPA firm preparing corporate financial statements and advising clients on how to structure profit sharing and stock option plans and associated investments.
After graduating from Loyola-Marymount University with a degree in finance, I worked as a client investment analyst for a mutual fund brokerage in Los Angeles.
I'm active in my local community: Rotarian, United Way Board of Directors, and six years on Eugene School Board.
My husband is an attorney and musician. I have two daughters: one at the UO and one at North Eugene High school. Both speak Japanese. Some of my favorite things are travel, music, being outdoors, and Ducks football.
Grapevine: Why did you choose public service work in the property tax system?
I have a passion for quality communities that can serve their citizens well.
We are the fundamental financial engine that ensures schools are open, people are safe and healthy, and the basic quality of life we have come to expect in our communities is maintained. Keeping the integrity of the tax system is critical.
Behind every dollar that flows through our office is a real person whose life is impacted in a positive way—when they call 911 someone responds, their kids can get an education, they have clean water, libraries, and parks, and when possible other social services are available to those in need.
Grapevine: You used the word "passion." Why?
Once when someone asked me what I do I responded, "I help people support their communities at least once a year."
We all share a responsibility in taking care of each other and our communities. The property tax system is the foundation to make that happen in a way that has a direct connection between the citizen and their local government. That connection is lost when you think about how income taxes and sales taxes work.
I'm proud of the work we do. I think the staffs in assessment and taxation offices across the state are too little appreciated for the very important work they do. They keep our society running.
We are incredibly efficient and effective with the resources we have. Can you imagine the exponential increase in bureaucracy if every local government had to bill and collect their own taxes?
We need to take time to reflect on our accomplishments and pat ourselves and our employees on the back more often.
Grapevine: What are your goals for the year for OSACA and OACTC?
I'm honored that my fellow assessors and tax collectors have entrusted me with the leadership of these two associations this year. There is a lot of talent, experience, and knowledge in these two associations.
I'm confident that we will work together to address some tough issues such as potential property tax reform efforts, A&T funding stability and the county timber payments rollercoaster, and statewide A&T computer system initiatives.
My overarching goals are:
- Mentoring and orientation for the wave of new assessors and tax collectors joining our counties.
- Moral support and advice to our members when they face difficult decisions and political pressures.
- Strong communication and dialogue on issues within each association, across associations, and with the DOR and the Legislature.
- Leadership development within the associations to ensure that, as members leave, we have folks ready to step up and take charge.
|
|
|
|
| OSACA-OCATC winter conference |
|
The Winter OSACA and OCATC Conference will be held at the Valley River Center in Eugene from January 12-15, 2009.
|
|
|
|
| Soil Classification Maps |
|
by Matthew Taylor, GIS associate analyst—CISU
If you are like most folks, you would probably say that "soil classification maps" define the boundaries of various soil types based on the proportions of their elemental attributes (i.e., dirt, clay, sand, rock, etc.). However, this is not how soil classification is determined for assessment purposes. Even though soil similarities frequently may be observed within a given "land class," many other factors are involved in the classifications given (i.e., tillability, texture, depth of soil, slope, drainage, expected crop yields, etc.). In fact, it would probably be more appropriate to call them "land use classification maps."
I am not a soil classification expert, but I play one in this Grapevine article. The comments presented here are from the perspective of a cartographer (one who makes/interprets maps). If you would like to see the formal procedural text, check out the Farm Use Manual (150-303-422), which contains 316 pages of descriptions, history, standards, ordinances, and examples related to farm appraisal. You can find the full description of the "Oregon Land Classification System" on pages 6-23 through 6-25.
Here is an excerpt giving the general description of land classes: "Although land classes may vary somewhat from county to county, the following classing system is considered basic and will apply in most instances. The major classes are identified by roman numerals I through VIII. Classes I through IV cover land which is, or could be, tilled. Classes V, VI, and VII cover land not tillable because of steep slopes, rocky soils, and other limiting factors. Class VIII is generally unusable land...In addition to the eight major classes, eight sub symbols are also available to further classify the land."
Through an extensive process, the Cadastral Information Systems Unit has completed the addition of soil classification data for Gilliam and Union counties. Grant County is the current project and is near completion. Grant County has also been the guinea pig for a new, even more intense process that hopefully will eliminate much of the data error that is inherent with conversion from assessor's soil maps with a projection in NAD 27 USGS to our GIS database projection of NAD 83 BLM...but that is a topic for another article.
Thank you, and remember: Every journey begins with a map.
|
|
|
|
| My Thoughts |
|
by Jim Bucholz, PTD administrator
If you have access to the DOR director's blog, you know that the department is in the midst of a strategic planning process that will consume our time over the next couple of months. It's hard to believe, but it's been nearly 10 years since the last time that we took a hard look at what we do here at Revenue and why we do it. It's definitely time to do it again.
If I were reading this, I might have a couple of questions. The first would be, "Why bother?" This process will obviously take a lot of time and energy, so why would we want to spend that time and resource on strategic planning? Despite the humorous references to "the vision thing," I think you'd agree with me that something would be seriously wrong with organizational leadership if it were only concerned about short-term performance and not about the long-term creation of value.
Let me put it this way. When you're driving on an unfamiliar road, under what conditions can you make the best time? Is it when you are driving in a dense fog and you can't see more than a few feet in front of your car or is it when the sky is clear and you can see well down the road and know exactly what's coming at you? The answer is obvious and it illustrates the importance of clarity of vision. And just like when we're driving, we're better able to move with speed and purpose here at Revenue if we not only know where we're going, but also what stands between where we are now and where we want to go.
A second question I might have is, "What's changed?" If we did this 10 years ago, why wouldn't that be still valid? In my response to this I would point to several things.
Connections. Ten years ago, the way we used the Internet was very different than the way we use it now. Ten years ago, the Internet was primarily a vehicle for getting information, but now it's so much more than that. Just this week, I placed an order for an item from a business in New Jersey and I did it at 10:00 at night. This is not something I would have done 10 years ago, and yet now I do it without thinking twice. In addition to getting information, I use the Internet now to buy and sell things, to pay bills, and to interact with various Internet communities. My expectations of the choices that a business will offer me have absolutely changed in the last 10 years. I'm convinced that the expectations that our taxpayers and partners in tax administration have of us have changed similarly.
Speed. This is a direct consequence of the technologies that connect us. These technologies have not only increased the speed with which we connect, but they have also increased our expectations of the speed in which we transact our business. The Internet has changed our concept of mail. "Snail mail" has largely been replaced with "instant messaging" and e-mail. I like the flexibility that this gives me, but I also recognize that this has created a "hurry up" attitude. I sometimes get frustrated if I'm not able to immediately resolve a particular issue that I have. I am certain that there are many others out there who feel the same way about Revenue. They expect to resolve issues immediately. As new technologies increase the speed we connect, that expectation is only going to grow.
Workforce. A diverse society brings a diverse workforce. And with that diverse workforce comes a demand for a more customized approach to work. We've heard from various sources that today we have four distinct generations working side-by-side, and each of those generations has a different way of looking at the world. Likewise, the days of the 30-year employee working in the same general area of expertise seems to be going the way of the dinosaur. Revenue has done a good job of accepting workforce diversity and leveraging it for greater good, but we can't rest in this regard. How do we meet the expectations of our taxpayers and our partners in administration and at the same time satisfy the demands of our workforce for greater flexibility? If we expect to be successful in our charge to administer the tax systems, we'd better address this.
When we're all done, our objective is to develop a strategic vision of what we want to look like, and how we want to work as a tax agency in the 21st century. I'm excited about the possibilities! And I hope as this vision is unveiled over the next few weeks, you, too, will be excited about the new directions Revenue will be going.
|
|
|
|
| Feature Focus—Tammy Keen |
|
by Phil McClellan, Cartography
Tammy Keen is a GIS senior analyst (ISS 4) in the Cadastral Information Systems Unit (CISU). She has lived in Salem since 1989, when her family moved here from Virginia. She adores living in the Pacific Northwest with its trees, mountains, and beaches. She graduated from Sprague High School, and attended college at Western Oregon University. She was working toward a major in computer science when, on the advice of a friend, she took a class in Geology. She then took a class focused on the early Geographical Information Systems (GIS) software, ArcView. Her interest in geology and computer science melded and she decided to major in earth science.
After graduating in 2003, Tammy interned at the Aquatic Riparian Effectiveness Monitoring Program in Corvallis and then took a temporary job as an ISS 1 at the Department of Forestry in Salem. Both jobs introduced her to the newest version of ArcGIS, where she learned how to build and edit spatial data. She then worked in the private sector as a GIS technician for a company in Albany, where she acquired her cartographic skills. She wanted to live closer to her home in Salem, so she sought a job with the state. In 2006, she was hired as a cartographer at Revenue in CISU.
Since working here, Tammy has been involved in a variety of projects, most of which involve remapping for Josephine and Crook counties. She works mainly with survey plats such as subdivision, partition plats, and surveys; using ArcGIS, she plots them into the computer. The final map that you see on the ORMAP website is built on this framework of connected plats.
One thing she finds interesting is that, while she worked in the private sector, Tammy would regularly use the ORMAP website to access taxlot maps produced by CISU. Now, she is working with the very team producing those maps. And what of her interest in geology? It has been buried beneath GIS layers of metamorphosed rocks.
Tammy enjoys reading, writing, solving puzzles, trying out new recipes, and teaching others how to sign American Sign Language! She has also enjoyed meeting and working with the friendly people at Revenue. Tammy comes from a Revenue family: Her cousin, Sharon Johnston, works in ASD, and their grandmother, Wanda Baker, is a former Revenue employee.
|
|
|
|
| Appraisal Team Profile—Wood Team |
|
Team Members: Vicki Palmer (WOC team leader), AA4;
Kathy Barnett, AA3; Mike Yeck, AA3; Shawn Hunt, AA2
What our team values: Paper mills, box plants, paper converting plants, paper pulp mills, sawmills, veneer plants, plywood plants, particleboard plants, hardboard plants, MDF/MDO plants, remanufacturing plants (e.g., wood windows and doors, surveyors stakes, etc.), laminating plants, wood treating plants, wood furniture and cabinet makers.
Value the Wood Team manages: For 2007, the latest information available, the team valued 199 sites, 741 accounts, in 31 counties for a real market value of $3,429,216,456.
About the team: Team members are each assigned responsibility for a mix of sites representing all the wood products segments. It is our goal to visit each site on a regular basis to become familiar with the company's operations at that site. If we educate the taxpayer on Oregon property tax laws and instruct them on mandatory annual reporting during the visit, we've done a good day's work. In addition to regular appraisals, valuation reviews and site visits, the team tracks industry conditions and does some specialized industry studies as an aid to maintaining current market values.
The team's long-term leader, Bob DePuy, is currently working as the litigation coordinator for the Valuation Section and Vicki Palmer is filling his place in the meantime. In addition to the three continuing members of the team—Vicki, Kathy Barnett, and Mike Yeck—the team has added two new members in the last six months. Gene Rhoades comes to Revenue from Columbia County (most recently) and brings years of valuable industrial experience. Shawn Hunt comes to Revenue with the fresh perspective of a private sector appraiser.
|
|
|
|
| Field in the Field: Thinking Outside the State |
|
by Al Gaines, appraiser/analyst, Eugene Field Team
Al Gaines is a Department of Revenue Property Tax Division Assessment and Taxation Standards (ATS) section field rep. One of his responsibilities is to liaison and facilitate for the 36 counties and four DOR field unit teams regarding ratio study analysis and reporting processes and procedures. He meets twice a year with the Ratio Tech Group (a peer group of both county and DOR participants involved with the ratio), offers training workshops, and helps individual counties when requested.
I've just returned from the International Association of Assessing Officers (IAAO) conference. I like to say, "I've just spent a week thinking outside the state." The conference opportunities for education and business contact are numerous and applicable to the variety of work activities that ATS field representatives conduct within the section and for our county partners. These were the reasons for my attendance.
Recent ATS business issues related to property valuation procedures made attendance a valuable business networking opportunity. Specifically desired was develop out-of-state contacts with knowledgeable peers experienced with valuing and ratio study best practices. The conference also addressed changes in appraisal valuation methodologies, technological enhancements/changes, personal development topics, and other emerging issues affecting the property assessment & tax areas.
The opening keynote speaker, Steve Donahue,* put the conference messages best in several ways:
"...most important things in life can't be mapped out"
"...be there, but be different"
"...the more you stop, the farther you go"
"...relying on your compass (values/truths) to guide you is essential (turns out better than ‘the plan')"
"...step away from your campfire (the comfort/safety of)"
"...once you start, the journey owns you"
My "compass" does endorse the concept and the desire to "be there, but be different." After experiencing the IAAO conference and it's "outside the state" perspectives my self-evaluation is that I need to do more to directly help the counties. Of course, this is not a new revelation; it has just been reconfirmed. But this is a journey that owns me, a journey to find ways I can do my job better.
I attended the IAAO conference "to step away from our (state's) campfire." That experience has been a successful stop-for directions, for advice, and to refuel-so that I can travel farther on my journey.
As I now reflect on that journey, many of you have been or will be a "stop," as well. I thank you for your willingness to involve yourselves in my journey. Without you, I doubt it would go much farther toward accomplishing "important things." I'll not attempt to "map it out," however, but will trust in my "compass" and in knowing you are "there." Thanks.
* Steve Donahue is a former director of The Hoffman Institute and CEO of Steve Donahue & Associates. Recently named Consummate Speaker of the Year by Sharing Ideas magazine, he is one of 26 speakers in the world to receive the annual award. The inspiration for his IAAO speech comes from his life-changing experience of crossing the Sahara Desert. His presentations are based on a metaphor that compares crossing the Sahara to change, teamwork, and excellence.
|
|
|
|
| 2008 Bolt & Bean Charity Golf Tournament |
|
On July 11, we held the annual Charity tournament at the Santiam Golf club. There were 18 teams in a 4-person scramble format. The winning team was Mike Buchanan, Bob Depuy, Dean Schmidt, and Gary Mollgaard with a score of 32. Shanne Johnson and Chris Folsom organized the event with great help from volunteers Merri Seaton, Colleen Tarr, and Cindy Cochrain. Each year, we raise money for the State Employee Food Drive through the sale of entry fees, mulligans, and team photos. This year the event netted more than $400.
|
|
|
|
| Grapevine Survey |
|
by Gordon Tiemeyer, ATS
On behalf of the editorial board, I would like to thank all of you who responded to our recent survey.
We had 127 people respond to our survey-a better result than we anticipated. I believe that keeping the number of questions to a minimum helped people realize that it would only hurt a bit. We wanted to get an idea of what our customers thought about Grapevine and how to best continue providing and sharing information. These results will help us reach this goal.
| Question | # of Responses
| % of Responses | | | | | 1. When you receive Grapevine do you? | | | | Check the headings and then decide whether to read | 37 | 29.13% | | Read all or most of the articles | 77
| 60.63% | | Read two or less articles | 4
| 3.15% | Do not open it
| 9
| 7.09%
| | | | | 2. The number of articles in Grapevine is? | | | Just right
| 85
| 69.67% | Not enough articles
| 8
| 6.56%
| Too many articles
| 4
| 3.28%
| Not sure
| 25
| 20.49%
| | | | | 3. The amount of information provided is? | | | | Just right | 85
| 70.25%
| | Not enough, too generic | 14
| 11.57% | Too much information
| 1
| 0.83%
| Not sure
| 21
| 17.36%
| | | | | 4. I wish Grapevine was published: | | | Less often
| 9
| 7.63%
| | Remain the same | 109
| 92.37%
| | | | | 5. I share Grapevine with those who are unable to receive it: | | | | Yes | 32
| 26.23%
| No
| 59
| 48.36%
| Sometimes
| 31
| 25.41%
| | | | | 6. Grapevine was developed to share information. Do you find value in the information that is shared? | | | | Yes | 95 | 76.61%
| No
| 4
| 3.23% | Not sure
| 25
| 20.16% | | | | | 7. Should DOR continue to publish Grapevine? | | | | Yes | 89
| 71.20%
| No
| 5 | 4.00% | Not sure
| 31
| 24.80%
| | | | | 8. Rate the following | | | Thoughts from the Administrator
| | | Very high
| 19
| 15.97% | High
| 49
| 41.18%
| Moderate
| 46
| 38.66%
| Very low
| 1
| 0.84%
| Low
| 4
| 3.36%
| | | | | | Comings and Goings | | | | Very high | 21
| 17.80%
| High
| 43
| 36.44%
| Moderate
| 41
| 34.75%
| Very low
| 4
| 3.39%
| Low
| 9
| 7.63%
| | | | | | Court Case Corner | | | | Very high | 52
| 44.44%
| High
| 38
| 32.48%
| Moderate
| 23
| 19.66%
| Very low
| 2
| 1.71%
| Low
| 2
| 1.71%
| | | | | | Feature Focus | | | | Very high | 20
| 16.95%
| High
| 51
| 43.22%
| Moderate
| 36
| 30.51%
| Very low
| 6
| 5.08%
| Low
| 5
| 4.24%
| | | | | | County Courthouse Photo | | | | Very high | 11
| 9.32%
| High
| 23
| 19.49%
| Moderate
| 51
| 43.22%
| Very low
| 17
| 14.41%
| Low
| 16
| 13.56%
| | | | | | Field in the Field | | | | Very high | 10
| 8.62%
| High
| 44
| 37.93%
| Moderate
| 49
| 42.24%
| Very low
| 5
| 4.31%
| Low
| 8
| 6.90%
| | | | | | County Corner | | | | High | 55 | 46.61%
| Moderate
| 35 | 29.66% | | Very low | 3 | 2.54%
| | Low | 6 | 5.08%
|
Again, your participation was appreciated and valuable. It sounds like most respondents believe that Grapevine is on the right track. The Grapevine editorial board will study the responses in more detail to see if adjustments can be made that will enhance the value of the newletters to its readers.
|
|
|
|
| Court Case Corner |
|
by Doug Adair, Assistant Attorney General
KRC Rolls and Voith Paper Service v. Dept. of Revenue and Lane Co., TC-MD 070169D
Taxpayers appealed the value of their manufacturing facility, contending that their two buildings should be valued as general use without regard for special features and attributes designed and used beneficially in their industrial processes. The court concluded that the older building, not designed or built by the taxpayer, was sufficiently generic that it should be valued as a commercial property using the direct capitalization income approach. However, the court found that the newer building, designed and built in 1998 by the taxpayer for its specialized manufacturing process, included structural features that combined with other specialized equipment and work areas to create an especial property under OAR 150-308.205A-(3). Accordingly, this specialized building's value was determined using only the cost approach. The court declined to make any further adjustment for alleged economic obsolescence because the taxpayer did not provide guidance as to how such an adjustment should be calculated.
Skoch v. Multnomah Co., TC-MD 080671B
Taxpayer appealed her property's value for several years without a prior BOPTA appeal seeking an RMV reduction of 40 percent apparently based on the 1995-96 MAV. Due to the magnitude of the requested reduction, the court considered whether to allow the appeal under the gross error provisions in ORS 305.288(1). The court held that more than a mere assertion of gross error is required, and because there was no offer of substantive proof or other justification for a value reduction in the pleadings, the exception provisions of ORS 305.288 had not been met.
Herring v. Linn Co., TC-MD 080337B
Taxpayer timely filed a complaint requesting a reduction in RMV and MAV. The county did not file an answer within 30 days and the taxpayer filed a motion for default under TCR-MD 6D. The court granted that motion, in part, reducing the RMV to the prior year's level as requested. However, because the MAV had been determined according to applicable law, the court was without authority to reduce it.
|
|
|
|
| Comings and Goings |
|
by Mary Kintner, PTD administration
Promotions and Transfers
Kathy Stevens, PTD/ATS
Work out of Class/Temporary Work Assignments
Wendy Hernandez, PTD/CIS
Retirement/Separations
Judi James, PTD/ATS
Steve Lucker, PTD/CIS
Norm Miller, PTD/Timber, Deferral
|
|
|
|
| About Grapevine |
|
Grapevine is published by the Oregon Department of Revenue, Property Tax Division.
Editorial Board: Al Gaines; Mary Kintner; Phil McClellan; Robert Motley; Gordon Tiemeyer; Christie Wilson, Lead; and Gary Wright.
To be added to the Grapevine mailing list or to submit articles, e-mail Grapevine, or contact us by mail at:
Oregon Department of Revenue
Property Tax Division
955 Center Street NE
Salem OR 97301-2555
Phone: 503-945-8292
Fax: 503-945-8737
TTY: 503-945-8617
In compliance with the Americans with Disabilities Act (ADA), this information is available in alternative formats upon request by calling 503-378-4988.
|
|
|
|
|
|
