Friday, June 30, 2017

2016-17 DEschutes County Tax Rates

http://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=3&ved=0ahUKEwi08ve-gubUAhVC0WMKHfsxAisQFgg1MAI&url=http%3A%2F%2Fwww.deschutescountytitle.com%2Fwp-content%2Fuploads%2F2016%2F08%2F2015-2016_tax_and_assessment_summary.pdf%3Fx81315&usg=AFQjCNF9EkHNHHAuVLYNP-nvlpxiYh-czQ

Deschutes County GIS

https://www.deschutes.org/it/page/gis-staff-contacts

http://www.bendoregon.gov/services/mapping-services

Data Portal related to mapping
http://data.deschutes.org/

Deschutes County Forestland Classification Committee

http://www.oregon.gov/ODF/Board/Pages/DeschutesFLC.aspx

https://www.oregonlaws.org/ors/526.310

Determination of Forestland
https://www.oregonlaws.org/ors/526.320
Upon establishment of a forestland classification committee under ORS 526.310 (Forestland classification committees), the committee shall periodically investigate and study all land within the boundaries of its county or counties and determine which of the land is forestland. Such determination shall take into consideration climate, topography, elevation, rainfall, soil conditions, roads, extent of fire hazards, recreation needs, scenic values, and other physical, economic and social factors and conditions relating to the land involved. [Amended by 1965 c.253 §35; 1967 c.429 §31; 2009 c.69 §5]

Clackamas County Rqmts Forestland ORS 321,257 to .390

http://www.clackamas.us/at/forestland.html

ORS 321.257

How Oregon Property Tax is Computed

A simple expanation:
https://smartasset.com/taxes/oregon-property-tax-calculator

It gets more complex!

Thursday, June 29, 2017

Property Class Codes

http://www.co.tillamook.or.us/gov/A&T/assessment/sales/pca.htm

http://data.deschutes.org/datasets/c61947e84a424638925edd258a277c41_6

Property class. A three-digit code number, maintained on a continuing basis, for each individual parcel of locally assessed real property in a county. The classification assigned will be determined by the property’s highest and best use except when specially assessed. The class associated with the property may or may not be its current use. OAR 150-308.215(1)-(A) lists the property class codes approved by the Department of Revenue.

150-308-0310

Real Market Value and Property Classification as Part of Assessment Roll

(1) In addition to the assessed value of property, the assessment roll must show:

(a) The real market value (RMV) of the land, excluding all buildings, structures, and improvements thereon;

(b) The RMV of all buildings, structures, and improvements; and

(d) For properties subject to ORS Chapter 100, for example, condominiums and time shares that are required to be assessed as a unit, the assessment roll must show the RMV as well as the assessed value of each unit.

(2) The assessment roll must include the property classification code number for each parcel of real property in the county, except for those properties assessed by the department under ORS 308.505 to 308.665. The assessor must classify and assign a property classification code number to each parcel as provided in section (8) of this rule.

(3) The assessor must maintain the proper classification on each parcel of property.

(4) A county must separately identify and adjust land and improvement values for each property class for each market area to bring real property to RMV. These adjustments to value must be developed from market studies or by any other method approved by the department as provided under ORS 309.200.

(5) The class code numbers that this rule establishes must be used for computing the real property class ratios required by ORS 309.200.

(6) An assessor must obtain written approval from the Department of Revenue before deviating from the basic property classes defined in section (8) of this rule.

(7)(a) All classification must be based upon highest and best use of the property. The term “highest and best use” is defined in OARs 150-308-0240 and 150-308-0260. The class associated with the property may or may not be its current use.

(b) Unique properties can be classified under the “miscellaneous” category in section (8). The “miscellaneous” category can also be used for property requiring a separate trend.

(c) The property classification system must not be used to categorize market data that is more accurately described by other characteristics, such as the quality class of the improvements, market areas, or neighborhoods.

(d) The property class for mixed-use or transitional properties will be assigned based upon the use that contributes the most to the real market value on the current assessment date.

(A) A mixed-use property is one in which different parts of the property are used differently, such as a commercial use on one part, and a residential use on another part.

(B) A transitional use property is one in which the real market value on the current assessment date, at its current highest and best use, is being influenced in the market by an anticipated change in future use, such as residential property that is likely to sell for a commercial use in the future, but is not in commercial use on the assessment date.

(8) DEFINITIONS FOR PROPERTY CLASSIFICATION SYSTEM. [Classification not included. See ED. NOTE.]

(9) Starting with the 2006–07 tax year, each assessor must prepare an annual plan that outlines how the county will comply with the provisions of this rule no later than the January 1, 2009 assessment date. The plan must be submitted as part of the sales ratio study and accompanying appraisal plan submitted under ORS 309.200 and 309.203. The plan must address how the county complies with, or intends to comply with the provisions of this rule for the initial tax year and all subsequent tax years up to the 2009–2010 tax year.

[ED. NOTE: Classification referenced is available from the agency.]

Stat. Auth.: ORS 305.100, 308.215
Stats. Implemented: ORS 308.215
Hist.: 3-70; 9-71; 11-73; 1-1-77; TC 10-1978, f. 12-5-78, cert. ef. 12-31-78; TC 17-1979, f. 12-20-79, cert. ef. 12-31-79; RD 9-1984, f. 12-5-84, cert. ef. 12-31-84; RD 16-1987, f. 12-10-87, cert. ef. 12-31-87; RD 9-1989, f. 12-18-89, cert. ef. 12-31-89; RD 8-1991, f. 12-30-91, cert. ef. 12-31-91; RD 6-1993, f. 12-30-93, cert. ef. 12-31-93, Renumbered from 150-308.215(1); RD 6-1994, f. 12-15-94, cert. ef. 12-30-94; RD 1-1995, f. 12-29-95, cert. ef. 12-31-95; RD 9-1997, f. & cert. ef. 12-31-97; REV 11-2000, f. 12-29-00, cert. ef. 12-31-00; REV 2-2002, f. 6-26-02, cert. ef. 6-30-02; REV 2-2005, f. 6-27-05, cert. ef 6-30-05; REV 4-2006, f. & cert .ef. 7-31-06; Renumbered from 150-308.215(1)-(A), REV 57-2016, f. 8-13-16, cert. ef. 9-1-16

Saturday, June 24, 2017

Application for Designation of Open Space Land

http://www.oregon.gov/DOR/forms/FormsPubs/application-open-space-land_310-106.pdf

Open Space Definition: https://www.oregonlaws.org/ors/308A.300

Application for Open Space Use Assessment

ORS 308A.306: https://www.oregonlaws.org/ors/308A.306

https://www.oregonlaws.org/ors/308A.300

As used in ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules), unless a different meaning is required by the context:

(1) "Open space land" means:

(a) Any land area so designated by an official comprehensive land use plan adopted by any city or county; or

(b) Any land area, the preservation of which in its present use would:

(A) Conserve and enhance natural or scenic resources;

(B) Protect air or streams or water supply;

(D) Conserve landscaped areas, such as public or private golf courses, which reduce air pollution and enhance the value of abutting or neighboring property;

(E) Enhance the value to the public of abutting or neighboring parks, forests, wildlife preserves, nature reservations or sanctuaries or other open space;

(F) Enhance recreation opportunities;

(G) Preserve historic sites;

(H) Promote orderly urban or suburban development; or

(I) Retain in their natural state tracts of land, on such conditions as may be reasonably required by the legislative body granting the open space classification.

(2) "Current" or "currently" means as of next January 1, on which the property is to be listed and valued by the county assessor under ORS chapter 308.

(3) "Owner" means the party or parties having the fee interest in land, except that where land is subject to a real estate sales contract, "owner" shall mean the contract vendee. [Formerly 308.740]

Comprehensive Land Use Planning

Comprehensive Land Use Planning I
https://www.oregonlaws.org/ors/chapter/197

Comprehensive Land Use Planning II
https://www.oregonlaws.org/ors/chapter/197A

Local Government Boundary Commissions; City County Consolidation
https://www.oregonlaws.org/ors/199.410

Urban Growth Boundary Definition
https://www.oregonlaws.org/ors/195.060

2015 ORS 197.015¹
Definitions for ORS chapters 195, 196, 197 and ORS 197A.300 to 197A.325 https://www.oregonlaws.org/ors/197.015

"Land use regulation" means any local government zoning ordinance, land division ordinance adopted under ORS 92.044 (Adoption of standards and procedures governing approval of plats and plans) or 92.046 (Adoption of regula

tions governing approval of partitioning of land) or similar general ordinance establishing standards for implementing a comprehensive plan.

Definitions of Lot, Partition, Parcel, Plat

https://www.oregonlaws.org/ors/92.010

Subdivisions and Partitions
https://www.oregonlaws.org/ors/chapter/92

Local Government Definiton

Local Government and Local Service District Defined
https://www.oregonlaws.org/ors/174.116
all cities, counties and local service districts located in this state, and all administrative subdivisions of those cities, counties and local service districts.

Removal of Designation (Forestland)

Removal of Designation
https://www.oregonlaws.org/ors/321.359

Date on Which Removal of Forestland Designation is Effective
https://www.oregonlaws.org/ors/321.366
Effective 1 Jan of the tax year if notice is mailed prior to 15 August

Small Tract Forestland NWX2 LLC

NWX2 LLC
https://dial.deschutes.org/Real/Index/269905

Small Tract Forestland (ORS 321.700-754)
http://www.oregon.gov/DOR/programs/property/Pages/timber-stf.aspx

Definitions:
https://www.oregonlaws.org/ors/321.700

Definitions for ORS 321.257 to 321.390
https://www.oregonlaws.org/ors/321.257

Thursday, June 22, 2017

TAX LOTS TO LOOK AT

This fabulous property in Sisters is for sale:

$24 MILLION HOME: http://homesoftherich.net/2016/08/rb-ranch-a-24-million-estate-in-sisters-or/

Website: http://rbhorseranch.com/

The overhead view of the property: https://dial.deschutes.org/Real/InteractiveMap/206561

The taxlot: https://dial.deschutes.org/Real/Index/206561 For the land only no structures.

For the structures: https://dial.deschutes.org/Real/Index/240202

Structures and Land Characteristics: https://dial.deschutes.org/Real/Improvements/240202

All the properties under this owners name at 16400 Jordan Rd. Sisters: https://dial.deschutes.org/results/general?value=16400+Jordan+Road&x=0&y=0&m=0

Summary for Manufactured Structure Account: Richard E. Morrow

https://dial.deschutes.org/Manufactured/Index/265771 ??

Richard E. Morrow 3705 Balantyne Rd. Salem: https://www.zillow.com/homedetails/3705-Ballyntyne-Rd-S-Salem-OR-97302/53008218_zpid/ For sale $2.5 Million.

Richard Edward Morrow died March 26 2016: http://www.legacy.com/obituaries/statesmanjournal/obituary.aspx?pid=179450931

http://www.nuggetnewspaper.com/main.asp?SectionID=11&SubSectionID=11&ArticleID=24682

Morrow Crane: http://www.encyclopedia.com/books/politics-and-business-magazines/morrow-equipment-co-llc

Adjoining additional property: https://dial.deschutes.org/Real/Index/206559

Tuesday, June 20, 2017

Email to Bend Development Dept draft

The purpose of this email is to report multiple instances of serious violations of Bend residential zoning permitted land use. Please investigate them and enforce Bend Development Code. I ask to be informed of the receipt of this report and remain informed of the progress of your investigation and actions.

Bend Development Code BDC Title 2.0 Chapter 2.1, 2.1.200 "Farm Use, Agriculture" is a non-permitted land use under "Miscellaneous Use " in all Residential Use zoned areas except SR 2-1/2 and UGM.

BDC Title 1, Chapter 1.2 defines "Timber Agriculture" as a “Farming or Farming Use”.

"Farming or farm use means the utilization of land for the purpose of raising, harvesting or selling crops, or for the feeding, breeding, management and sale of or the produce of livestock, poultry, fur-bearing animals, or honeybees, or for dairying and the sale of dairy products, or for any other agricultural or horticultural use, animal husbandry, timber agricultural or any combination thereof, including the preparation or processing and storage of products raised on such land, but not including the construction or use of dwellings and other building customarily provided in conjunction therewith.”

The following residential zoned properties are in violation of Bend Residential Zoned RL And RS permitted use and specifically a non-permitted use.

Tax Lot Properties with Forestland Designation   Forestland   Residence
Acres           Acres
https://dial.deschutes.org/Real/Index/117545        2.12             None
https://dial.deschutes.org/Real/Index/241568        3.23             None
https://dial.deschutes.org/Real/Index/241569        2.89             None
https://dial.deschutes.org/Real/Index/117550        2.89+4.01    1.09
https://dial.deschutes.org/Real/Index/117551        1.56+2.80    1
https://dial.deschutes.org/Real/Index/117552        4.81             1
https://dial.deschutes.org/Real/Index/117569        3.72             1 (Urban)
https://dial.deschutes.org/Real/Index/162127        2.60             2.40
https://dial.deschutes.org/Real/Index/189042        2.50             1
https://dial.deschutes.org/Real/Index/200999        1.74             1
https://dial.deschutes.org/Real/Index/205941        5.57             1
https://dial.deschutes.org/Real/Index/208548        2.96             1

https://dial.deschutes.org/Real/Index/269691 32.10 None

https://dial.deschutes.org/Real/Index/183021 8.22 None

https://dial.deschutes.org/Real/Index/169808 1.99 1

Total 87.1 acres

Deschutes County Assessor Report Table 2a - Forestland Valuation Tax Year 2016-17

(https://weblink.deschutes.org/public/DocView.aspx?dbid=0&id=89754&page=1&cr=1) identifies county code area 1001 (city of Bend) as having 107 acres of Designated Forestland located within the city of Bend. All of these properties are in violation of city zoned permitted land use. These properties totaling 87.1 acres of Designated Forestland that I have identified are only those that I have discovered. The Deschutes County Assessor should be requested to identify additional Forestland Designated properties within the city of Bend for city zoning enforcement action.

Forestland Designation of these properties as “Designated Forestland” was initially officially obtained through a Deschutes County Assessor approval of an owner application for "Forestland Designation" to be found at this link. In their “Application for Designation of Land as Forestland" the applicant declares to the County Assessor under penalties of false swearing that : "..the predominant purpose of this land to grow and harvest trees of a marketable species”. They sign this application statement: "As owner of the above described land, I indicate by my signature that I am aware of the potential tax liability involved when the land ceases ceases to be designated as Forestland. I declare under the penalties of false swearing (ORS 305.990(4) that I have examined this application (and any accompanying documents), and to the best of my knowledge, it is true, correct, and complete.”

The above application establishes the commercial intent of the owner to grow and harvest trees for market sale. That land use intent is clearly a Non-Permitted residential zoned land use.

A "Non-Permitted" zoning violation is a land use matter but has associated assessment and tax implications. While the County Assessor authority grants a tax classification assessment it is in association with a land use and management plan within the county. That land use conflicts with and violates BDC residential zoning permitted use which is the dominant ruling authority. Therefore there should be no property within the city of Bend that has a Designated Forestland assessment classification.

This is a city zoning land use issue. However, I would like to point out the magnitude of tax implications that are related. All Designated Forestland in Eastern Oregon is assessed at a 2016-17 flat rate of $74.88 per acre. Property tax on that assessed acre assessment rate is computed accordingly regardless of if it is located in a residential zoned area of Bend, the UGB doorstep of Bend, or the most remote private forestland in Eastern Oregon. Within Bend the same property would be assessed at a very rough but ball park reasonable estimate of $100,000.00 per acre and taxed accordingly.

The first three properties on the above list under single ownership are an example of the tax implications of finding these properties to be non-permitted zoning use:

Real Market Value: $2,308,200.00

Assessed Value: $615.00

Total 2016/17 tax: $ $65.00

Est. Assessed Value w/o Forestland Designation: $1,124,183.00

Est. 2016/17 Tax w/o Forestland Designation: $16,400.00

While tax implications have no bearing on residential zoned non-permitted violations that are a matter of your department they will have follow actions required by the Deschutes County Assessor to disqualify the Designated Forestland classification of these properties in violation of city zoning rules and collect 5 years of tax liability at a much higher property assessment value than $74.88 per acre per year.

When these properties are found to be in violation of BDC residential zoning permitted use the Deschutes County Assessor must be notified for that department’s disqualification action.

Thank you for your attention to this matter. I would be pleased to discuss it with you at any time.

Tim Lester

2098 NW Trenton Ave

Bend, Oregon 97703

541-948-5250

Monday, June 19, 2017

Telecon With Three Rivers Tree Service

http://www.threeriverstreeservice.com/?gclid=CJvemcqKy9QCFc6XfgodLtUJjg

Out of curiosity about how much the trees that property owners having a Forestland Designation on a portion or all of their property would receive when they sell the timber.

I called Three Rivers and said I had a Forestland Designated parcel, (I do have authorized access to one in the county). I asked how much might I receive for selling the timber on 4 acres. There is more timber on that property than the small acres of Designated Forestland that I looked at within the city limits of Bend. He said I would have to pay him to clear it. There is the expense of cutting and hauling it to the mill. It is a small property.

Maybe another way to look at it is how much do timber harvesters pay to harvest from public land? That would seem to set the benchmark for what they would pay to harvest, if any from a few acres of sparsely treed Designated Forestland.

How Sparse?

Look at the overhead view of Designated Forestland properties in the Bachelor View Rd. area.

Tax Lot Properties with Forestland Designation
Bachelor View Rd.                                               Overhead View
https://dial.deschutes.org/Real/Index/117545    https://dial.deschutes.org/Real/InteractiveMap/117545
https://dial.deschutes.org/Real/Index/241568    https://dial.deschutes.org/Real/InteractiveMap/241568
https://dial.deschutes.org/Real/Index/241569    https://dial.deschutes.org/Real/InteractiveMap/241569
https://dial.deschutes.org/Real/Index/117550    https://dial.deschutes.org/Real/InteractiveMap/117550
https://dial.deschutes.org/Real/Index/117551    https://dial.deschutes.org/Real/InteractiveMap/117551
https://dial.deschutes.org/Real/Index/117552    https://dial.deschutes.org/Real/InteractiveMap/117552
https://dial.deschutes.org/Real/Index/117569    https://dial.deschutes.org/Real/InteractiveMap/117569
https://dial.deschutes.org/Real/Index/162127    https://dial.deschutes.org/Real/InteractiveMap/162127
https://dial.deschutes.org/Real/Index/189042    https://dial.deschutes.org/Real/InteractiveMap/189042
https://dial.deschutes.org/Real/Index/200999    https://dial.deschutes.org/Real/InteractiveMap/200999
https://dial.deschutes.org/Real/Index/205941    https://dial.deschutes.org/Real/InteractiveMap/205941
https://dial.deschutes.org/Real/Index/208548    https://dial.deschutes.org/Real/InteractiveMap/208548

Million and multi-million dollar homes. They are growing trees in the city for the purpose of selling the timber in what? 50 years? All that is required by the assessor to get the tax break is a minimum of 2 acres and a forest management plan and signing this application:

"..the predominant purpose of this land to grow and harvest trees of a
marketable species".and included this statement to be signed by the applicant:

'As owner of the above described land, I indicate by my signature that I am aware of the potential tax liability involved when the land ceases to be designated as forestland. I declare under the penalties of false swearing [ORS 305.990(4)] that I have examined this application (and any accompanying documents), and to the best of my knowledge, it is true, correct, and complete.'

Forestland Valuation Assessor Report 2016-17

https://weblink.deschutes.org/public/DocView.aspx?dbid=0&id=89754&page=1&cr=1

Bend Development Code - Farming or Farm Use

Bend Development Code Title 1, Chapter 1.2 Definition

Farming or Farm Use

Farming or farm use means the utilization of land for the purpose of raising, harvesting or selling crops, or for the feeding, breeding, management and sale of or the produce of livestock, poultry, fur-bearing animals, or honeybees, or for dairying and the sale of dairy products, or for any other agricultural or horticultural use, animal husbandry, timber agricultural or any combination thereof, including the preparation or processing and storage of products raised on such land, but not including the construction or use of dwellings and other building customarily provided in conjunction therewith.

Pre-Meeting Email

I’m working this morning on an advance outline related to our planned discussion later this week.

Digression:

I comb the day’s news at my favorite site: http://www.nakedcapitalism.com/

This morning these two links are fascinating examples of investigative journalism by Yves. She has been hounding CALPERS for its incompetence for a long time. This is an astounding investigation into a blatantly obvious violation of copyright that you are familiar with.

http://www.nakedcapitalism.com/2017/06/new-york-times-sends-cease-desist-letter-over-calpers-massive-copyright-infringement.html

and a follow up to it:

http://www.nakedcapitalism.com/2017/06/heads-roll-calpers-held-accountable-massive-copyright-infringement.html

It looks like such low hanging fruit to pick. Clearly an indefensible violation of magnitude with no leg to stand on. No loop holes. Gotcha! CALPERS lawyers will attempt to find them but they will be fighting a rear guard running retreat to delay and minimize the decision that inflicts a solution ending the war. Yves wins. The law and its system wins. Set, Game and Match.

Investigative Journalism. We need more of it. Our institutions are devolving into management failures. Journalism externally lights the fire of correction that should come from within.

To the point:

Maybe it is similar in a way to the Designated Forestland issue. The crux of which is what I wish to discuss with you. That is: Specific properties are in violation of city zoning that prohibits farming/forestry in a residential zoned area. That can be corrected by city zoning enforcement to correct existing errors.

What remains to be corrected and, hanging at the door of entry into city zoning on the west side of Bend, is Designated Forestland property in the UGB zoned areas that will, by intent, transition to city zoning regulations. The future door must be closed to continuing the application of that designation and its associated assessment value of $75.00 per acre beyond the time it becomes city zoned property. Limiting or stopping this not only in Bend but in cities statewide.

Forestry for profit within the city is not the intent of any ORS, OAR, County or City rules, regs or Management Plan (permitting/prohibiting) related to Designated Forestland. They must be changed to work as intended. I believe that city zoning permitted and prohibited land use rules take precedence unless otherwise reserved to higher levels of government.

The County Assessor may grant an "Application for Designated Forestland" and associated assessment value. The city, by virtue of its zoning prohibitions, may deny that land use and consequently its associated special assessment value. The problem is that the city has not done this and there are more than 100 acres of Designated Forestland within the city of Bend located in residential zoned areas. Most are small acreage and have existed as zone violations for a long period of time. A few are large and are for residential development. The tax advantage probably exists for a longer period of time than it technically should. That only delays the clawback of 5 years back taxes for these large averages.

There are two issues. (Really more, but…) Both of which may be of interest to you and the Bulletin. The immediate one will be resolved primarily by the application of existing city land use zoning rules, regs and intent with the aid of higher level rules and their intent. That may not be easy due to the amount of money and influence involved but the wheels should grind that out. The follow on is to revise rules and regs within and above the city level. Not so easy.

The former is a battle, the latter is a war. Join me in the battle if you wish or keep tabs on my progress if the matter is of interest. I appreciate the opportunity to discuss it with you as well as your advice. The court of public opinion is a powerful one. The war is bigger than I can fight and win but that is where I need to enlist institutional interests.

Oregon was largely a forest economy based state. Still is. The change: There is an increasing amount of money to be made in the transition of Designated Forestland to urban areas related to the tax assessment advantage ($75.00 per acre) being prolonged as long as possible within the city when its market value is in the vicinity of $100,000 per acre. It's the best of all worlds where cake is had but eaten too. It is wrong to perpetuate the tax advantage after entry to city zoning with the sworn owner intent to grow a tree to sellable maturity as the property value grows faster than the tree . That is where trees are managed into money that keeps coming year after year beyond a 5 year tax claw back applied under certain circumstances without ever selling any of them.

It is a simple problem at the core that is surrounded by complexities that hide or obviate a simple solution. The challenge of the Information Age is to reduce complexity to simplicity. Fortunately it gives us, gives an individual like me, the tools to reduce complexity to the clarity of addressable problem issues. Those tools are on a pick and shovel level. It still requires old school manual labor to discover problems and design solutions to change a fundamentally old school system operating within a context that lags restructure into the Information Age.

With that, I lower my lance and charge the windmill attempting to reduce complexity to clarity and send the result to you in advance of discussing it later this week.

Sunday, June 18, 2017

52 acre farm within UGB

https://dial.deschutes.org/Real/Index/168511

Saturday, June 17, 2017

CenturyLink

https://dial.deschutes.org/Utility/Index/154053
This is a tax account that includes all property owned by CenturyLink within Deschutes County.

Area Code 1001 is Bend. There is $10,818,800 assessable property in the city. These are properties within the county: https://dial.deschutes.org/results/general?value=centurylink&x=0&y=0&m=0

This is one of those properties. It is in property class 003 Misc, Centrally Assessed PCM. It is zoned RS: https://dial.deschutes.org/Real/Index/169973
Tax: 0
This is a table describing property classification: https://www.lanecounty.org/UserFiles/Servers/Server_3585797/File/Government/County%20Departments/Assessment%20and%20Taxation/Valuation/2014%20Property%20Class%20Descriptions.pdf

Valuation went from $313,870 in 2015 to 0 in 2016: https://dial.deschutes.org/Real/Valuation/169973

Awbrey Towers LLC owns the property next to the CenturyLink property 19 acres zoned property class - commercial. https://dial.deschutes.org/Real/Index/151027
Tax $25,960.

Oregon Property Tax Statistics 2015/16

Oregon Property Tax Statistics 2015/16: Oregon Property Tax Statistics 2015/16

Oregon Property Tax Reports: https://www.oregon.gov/DOR/programs/gov-research/Pages/research-property.aspx

Friday, June 16, 2017

ODLCD - Farmland and Forestland Protection Program

Oregon Department of Land Conservation and Development Website:
Oregon Department of Land Conservation and Development

Oregon Department of Land Conservation and Development -Farmland Protection Protection Program:
http://www.oregon.gov/lcd/pages/farmprotprog.aspx

"For more than three decades, Oregon has maintained a strong policy to protect farmland. The policy was adopted by the state legislature in 1973. It calls for the “preservation of a maximum amount of the limited supply of agricultural land” (Oregon Revised Statutes 215.243).

The main tool for carrying out that policy is the Statewide Planning Program. Oregon’s Land Conservation and Development Commission (LCDC) sets standards for such planning. The cities and counties then apply them through local comprehensive plans and land-use ordinances. Under this system, all counties in Oregon have adopted planning and zoning measures to protect agricultural land."

Oregon Department of Land Conservation and Development -Forestland Protection Protection Program:
https://www.oregon.gov/LCD/pages/forlandprot.aspx

"For more than three decades, Oregon has maintained strong protections for forest land. Statewide Planning Goal 4 – Forest Lands – calls for forest land to be conserved primarily for commercial timber production but also other forest uses.

The main tool for carrying out that policy is the Statewide Planning Program. Oregon’s Land Conservation and Development Commission (LCDC) sets standards for such planning. The cities and counties then apply them through local comprehensive plans and land use ordinances. Under this system, all counties in Oregon with forest land have adopted planning and zoning measures to protect that land. This summary answers some key questions about Oregon’s forest land and forest planning and zoning."

ODLCD Contacts:
http://www.oregon.gov/LCD/Pages/contact_us.aspx#Regional_Representatives_by_City_and_County
Local Bend Oregon Rep: Scot Edelman - 541-318-7921
Central Oregon Regional Solutions Center
1011 SW Emkay Drive, Suite 108, Bend OR

Oregon Secretary of State
http://sos.oregon.gov/Pages/index.aspx

ORS 2015 Edition
https://www.oregonlegislature.gov/bills_laws/Pages/ORS.aspx

OAR
http://sos.oregon.gov/archives/Pages/oregon_administrative_rules.aspx

Land Designations: ORS 321.347:
https://www.oregonlaws.org/ors/321.347
(2) Land designated as forestland pursuant to ORS 321.605 (Renumbered) to 321.680 (Renumbered) (1975 Replacement Part) shall retain the original date of such designation.
Renumbered Table Link:

2015 ORS 527.630 Forest Policy https://www.oregonlaws.org/ors/527.630

Wednesday, June 14, 2017

Meeting with City Council Persons

Thank you for the opportunity today to discuss Designated Forestland within the city limits of Bend.

Timber agricultural land as defined by the Bend Development Code is a non-permitted land use in accordance with BDC zoning restrictions.

1.The Deschutes County Assessor can identify to the city all properties within the city limits that currently have a Designated Forestland classification.

2 Owners of those properties should be notified by the city of the zoning violation. The Deschutes County Assessor should also be notified in order for the assessor to disqualify the properties from the Designated Forestland classification.

Designated Forestland properties exist in the UGB. When they are brought into the city of Bend in the future there should be requirements established to notify the Deschutes County Assessor so that action is taken to disqualify them from the Designated Forestland Program. Alternatively this may be established as an automatic disqualification by the county assessor. The notification trigger should be the date that properties become officially subject to city zoning rules.

The annual Deschutes County Assessor Report of Designated Forestland within the city of Bend (area code 1001) should be monitored by the city in the future to assure that there is none. None is allowed by zoning restrictions.

I would be pleased to work with the city Community Development Department on this matter.

Tim Lester
2098 NW

Tuesday, June 13, 2017

Talking Points

⟴ 107 acres of Designated Forestland in the city limits of Bend (area code 1001)

⟴ Designated Forestland in Eastern Oregon is all assessed at a 2017-18 value of $77.07 per acre regardless of location. Within the city of Bend or 40 miles outside Burns. 2016-17 per acre assessment value was $74.88

⟴ Real Market Value of Designated Forestland in Bend = $15,489,530.00.

⟴ Assessed Value = $8,012.00.

⟴ Tax paid to Deschutes County Assessor = ? Not much on $15 million.

⟴ Bend Development Code (BDC) Title 1, Chapter 1.2 defines "Timber Agriculture" as a "Farming
or Farming Use".

⟴ Owners of 107 acres of Designated Farmland in Bend have declared to the county assessor under penalties of false swearing: "..the predominant purpose of this land to grow and harvest trees of a
marketable species".and include this statement to be signed by the applicant:

As owner of the above described land, I indicate by my signature that I am aware of the potential tax liability involved when the land ceases to be designated as forestland. I declare under the penalties of false swearing [ORS 305.990(4)] that I have examined this application (and any accompanying documents), and to the best of my knowledge, it is true, correct, and complete.

+
⟴ BDC Title 2.0 classifies Land Use Districts

⟴ BDC Title 2.0 Chapter 2.1.200 defines Residential Permitted Land Use.

⟴ BDC Title 2.0 Chapter 2.1, 2.1.200 "Farm Use, Agriculture" is a non-permitted land use under
      "Miscellaneous Use " in all Residential Use zoned areas except SR 2-1/2 and UGM.

⟴ There are 14 Designated Forestland use properties totaling 48.97 acres in a residential RL Urban
   Low Density and RS Standard Density zone that violate the city non- permitted land use.

⟴ Total assessed value of 14 Designated Farmland properties in violation: $3,666.00

⟴ Estimated Real Market Value of these same properties: $6 million dollars or more.

⟴ Required Action: Owners of these properties be notified that they are in violation of Bend
      Zoning Code in accordance with BDC

⟴ Remedy: Residents in violation be required to submit withdrawal from Forestland Designation
to the county assessor for their Forestland related acerage in accordance with their right to
withdraw stated in their original Application For Designation of Land as Forestland.

⟴ The 14 identified properties totaling 48.97 acres are only those that have been discovered out of a
total 107 acres of Designated Forestland within the city limits of Bend. There
      remain 58 unidentified acres of Designated Forestland within the city that may be in violation
      of allowed residential (or other) zoned land use. The city must find these properties and acreage
qualified as Designated Forestland by the Deschutes County Assessor and if they are in violation
of zoning allowed use then take action as appropriate.

⟴ City rules must be revised as necessary to clearly prohibit any zoned property or any portion of
a zoned property land use within the city limits to be used for: "..the predominant purpose of this
land to grow and harvest trees of a marketable species".

⟴ It is contended that the Deschutes County Assessor may approve the request any applicant in the
county for Designation of Land as Forestland. That approval for land use and its associated
property assessment may not obviate nor supersede City of Bend authority to determine zoned
allowed land use and prohibit what the county assessor may allow in conjunction with the
      assessors authority to grant property assessment classifications.

⟴ These 3 properties identified by an attachment in a residential RL zoned area are not only an
example of a non-permitted land use violation but also a single example of 2016/17 tax revenue
lost to the county and consequently to the city.
Real Market Value:    $2,308,200.00
                                    Assessed Value:                                       $615.00
     Total 2016/17 tax: $                              $65.63
      Probable Assessed Value w/o Forestland Designation    $1,124,183.00
      Probable 2016/17 Tax w/o Forestland Designation:             $16,400.00

⟴ Note: Whenever in the future any property with a Forestland Designation is terminated for
various reasons there is a tax liability due computed at the Non-Forestland assessment and rate
only for previous 5 years. Any number of years prior to that time that the property may have been
in violation of zoning restrictions and receiving a Designated Forestland method of tax
    computation would seem to be a matter for legal review...?
the previous 5 years.

⟴ Finally, what is the intent of the Oregon Forestland Program?
"The 1999 Legislature established the forestland program as a special tax assessment. Landowners in this program have a reduced property tax assessment that’s intended to recognize the importance of forestland to Oregon's economy and respond to the growing pressures that urban growth was putting on natural resource lands."

Perhaps the best way to respond to growing pressures that urban growth is putting on natural resource lands is Designated Forestland in the city. The Mill is gone but Bend is still in the timber business! The money to be made is not in in the trees but the tax avoidance they provide!

Designated Forestland In The City of Bend, Oregon