Monday, July 31, 2017

Stocking Requirements for Forestland

This is for Clackamas County but a good simple explanation of the  requirements with the exception of Site Class which is applicable only to Forestland in Western Oregon.  Eastern Oregon is all one class, one assessment value per acre applicable to all Designated Forestland in Eastern Oregon.
http://www.clackamas.us/at/forestland.html


Stocking Requirements for Forestland
ORS 321.257 to 321.390

Definition

A tax deferral for lands used predominantly to grow and harvest trees of a marketable species.

Requirements for qualification

  1. There must be at least two contiguous acres of forestland to qualify.
  2. The land must meet one of the following stocking requirements:

    1. Site productivity (Clackamas Co.)

      Cubic Foot Site Class I, II, and III (Douglas fir 100- year site index 124 and higher)

      Seedlings (less than 1-inch DBH*)

      200 per acre

      Saplings and [oles (1 to 10-inches DBH)

      120 trees per acre

      Trees 11-inches DBH and larger

      80 square feet of basal area** per acre
    2. If the land does not meet the requirements in (1) above, the owner must submit to the assessor a written management plan for establishing trees to meet the minimum stocking requirements. (OAR 150-321.358)
    3. Qualifying marketable species include Ash, White Oak, Big Leaf Maple, Red Alder, Cottonwood and all conifers except Monterey Cypress.
  3. * "DBH" means the tree diameter, including bark, at 4.5 feet above the ground (breast height).
    ** Basal area means the area of a cross section of a tree stem at breast height, expressed in square feet.




2015 ORS 197.430 Enforcement Powers - Skyline Forest

https://www.oregonlaws.org/ors/197.430

There is extensive law regarding Skyline Forest buried in this "Enforcement Powers" link. under https://www.oregonlaws.org/ors/chapter/197 Comprehensive Land Use Planning I.

Saturday, July 29, 2017

Discover Your Forest

This is interesting:

http://discoveryourforest.org

A .org website.  A top level domain extension in the DNS system that has a very broad application to different entities.  It is like somewhere in limbo between a .com and an official .gov site.  This site however has a strong connection to a .gov site: "It is a proud non-profit partner of the Deschutes and Ochocos National Forest.  The additional link connection is the the address of the Discover Your Forest website is: 63095 Deschutes Market Rd. Bend Oregon.  That is the address of Deschutes National Forest Supervisor Office in Bend, an official .gov site.  The official telephone number of this government office is 541-383-5300. 

 The telephone number of Discover Your Forest is 541-383-5530.  This telephone number links to a .gov site: https://www.fs.usda.gov/main/deschutes/workingtogether/volunteering the contact at that site is stacey.cochran@discovernw.org.  Stacey Cochran in the Community Engagement Director at the Deschutes National Forest Office.

Partnerships are crucial to managing National Forest Resources. https://www.fs.usda.gov/detail/deschutes/workingtogether/partnerships/?cid=fsbdev3_036031
"

Partnerships Overview

Partnerships are crucial to managing national forest resources.

The US Forest Service works in partnership with public agencies, private organizations, tribes, watershed groups, volunteer organizations, nonprofit organizations, schools, and individuals to manage national forest resources. These include water, fish, trees, soil, recreation facilities, roads, terrestrial habitats, invasive weeds, and more!
Multiple and dynamic partnerships between the Forest Service and other entities come in the form of agreements, grants, contracts, and volunteer commitments for specific projects or tasks needed to keep our forest healthy and active.
For more detailed information about partnerships with the US Forest Service, please visit the US Forest Service Partnership Resource Center. https://www.nationalforests.org/

The Partnership Resource Center is the website of the National Forest Foundation. 
This website solicits private partnerships:  https://www.nationalforests.org/corporate-partnerships.  It is a noble thing for private enterprise to support such a noble cause a U.S. government management and preservation of our natural resources.  Good publicity for them.  Is there more benefit than that on a quid pro quo basis that serves their bottom line.

There appears to be a cozy relationship between private enterprise and a government agency via an organization making a public appeal and offering opportunity to participate with a government agency.

"The National Forest Foundation, chartered by Congress, engages Americans in community-based and national programs that promote the health and public enjoyment of the 193-million-acre National Forest System, and administers private gifts of funds and land for the benefit of the National Forests."

https://en.wikipedia.org/wiki/National_Forest_Foundation
"The National Forest Foundation, an American non-profit organization, was created by Congress in 1992 to be the official non-profit partner of the United States Forest Service. Its mission is to help the Forest Service care for the nation's forests for the benefit of future generations. The foundation receives funding from Congress, soliciting additional funds from the private sector. The Forest Service is prohibited by law from soliciting outside funding, but the foundation has been expressly designated to fulfill that function."

http://www.forestbusinessnetwork.com/70707/mary-mitsos-named-president-and-ceo-of-national-forest-foundation/





Wednesday, July 26, 2017

Complex Tax Code and Geographical Information Systems

I addressed some simple questions by email to the county assessor and received a reply that evaded the questions I asked and a statement that the state tax code is complex.  Obviously it is so complex that he did not want to answer the questions asked because they could either not be explained or if explained would reveal serious problems in the tax code itself.

It is a complex world made more complex by the present failure to migrate the complexity of information structures created in the Industrial Age that were necessary to produce both physical and conceptual objects.  The Information Age technology has focused on the creation of more and better physical design and creation of things than the design and creation of more and better conceptual things.

The end result of that focus in the beginning of this century is the Internet of Things.  Things uniting in a physical connection web that brings together their logical conceptual relationships on the foundation of their physical relationships for the purpose of serving us.  Serving us like trains, planes and automobiles physically served us in the past century but now serving us on the map of conceptual relationships that have the look and feel of Facebook than speed over distance over ground.

Until we die everything in this world we think and do has a physical relationship foundation.  We can get detached from that physical connection as much as we want with fantasy games, religion or drugs but the the physical connection to our world is always there regardless of our leaps into a purely conceptual.  We do not enter that realm until we die.

Rumi said there are a thousand ways to kneel and kiss the earth.  I'll add that there is only one way to kiss eternity where the physical nature of time and space are either eternal or non-existent.

The point of the preceding thoughts is that as we get farther and farther out on walking the plank of our physical/logical conceptual world the more we must focus on the structure of Information Systems that connect us to the real world.  If we loose that connection that in conceptual terms is a Blockchain connection to our physical and social existence then literally......all is lost.....or lost by so many of us that the entire conceptual structure of the most nebulous of all our creations called Society falls apart like a house of cards that no longer knows the foundation on which it stands.

We stand on solid ground.   The simple solution to the challenges of the Information Age is to continue to stand on solid ground.  The solid ground of the earth we exist on or what we conceptually create that must be founded upon conceptual ground that is equally as solid.

Geographical Information Systems are founded on the face of the earth.  Everything relates to that face in space and time.  Earth Mother.....Mother Earth.  Our physical world is built on it.  Our conceptual world is built on it.  It is our foundation for the integrated structure of both worlds.

Therefore:  The best single most fundamental point of entry to the entire nature of the conceptual world we have built on this Physical Earth Foundation is and always will be the Physical Earth itself.

The leap we take in this century of the Information Age is the same as the first leap that was taken at the dawn of the Industrial Age that broke the surly bonds of earth.  Broke those surly bonds to either touch eternity forever like many before or live to fly another day.

The big E "Earth".  Is a great place to stand an build upon in both the physical world and the conceptual world.  We'll never lose our way in our conceptual world as long as we can connect it to the real world and the real world of the physical and conceptual things we create.

A tax code is about as high as one can fly in the conceptual world without going out into the eternal space beyond the real world.  Proof?  Nothing is as sure as death and taxes.

The tax code is too complex?

Maybe it is time to bring it back down to the simplicity of standing on the earth!

How to do that?

Simply tie all tax back to physical point of origin on the face of the earth!  Every physical thing or conceptual thing created in the human mind regardless of how complex it may be has a direct physical/logical connection to an earthy Blockchain location in time a space the truth of which can be established at any time.

The challenge of the Information Age is to simply create the architectural framework on which the simple truth of the relationship between the real and our conceptually created world exists.

The "Map of the World" that existed at the time of Columbus bore little resemblance to the one we can see in so many difference ways as a result of a google search today.

The conceptual overlays on that Map of the World that we have created in the Information Age are in about the same degree of exploration accuracy as what Columbus had available to him in his time.

It is a wonderful time to be an Explorer and pin everything to a map of the New World!

What was the genesis of this blog entry?

http://thehill.com/blogs/pundits-blog/economy-budget/343645-the-more-complex-the-tax-code-the-more-the-rich-benefit


From Earth All Blessings Flow.

On Earth All Taxes Flow (or not) To Conceptual Institutions of Governance.  Institutions that govern us that are either Sovereign Governments or sovereign rulers of our conceptual social system.

Which way the flow goes like the division of the Continental Divide can be mapped as an overlay on a GIS map of the real world.  Like a map of the real world the flow of the river of money can be traced to its geographical source or branch sources.  All money flows from person to person at the source then goes downstream in an environmental cycle of replenishment.

The problem is that we are not maintaining the environment but plundering it for the benefit of the few at the expense of the many.

Give me a lever and a place to stand and I will move the earth.  Until I was older I thought my father was the one that said that.

Archimedes would find his lever to be a conceptual one today and he would stand on a GIS map to use it.

Modern day Archimedes meet-up:  http://orurisa.org/
http://www.gisinaction.org/sites/default/files/Program2017.pdf

Nothing beats anything like a fact on the ground!





Sunday, July 23, 2017

Wildlife Habitat Tax Breaks

This is a Wildlife Habitat 80 acre farm property in Deschutes County D6: DRY GROUND - SOIL CLASS 6 :  https://dial.deschutes.org/Real/InteractiveMap/131400

http://www.oregonlive.com/environment/index.ssf/2011/03/some_property_owners_abusing_w.html

A 2011 report that focuses on the good intentions of the Wildlife Habitat Conservation and Managment Program (WHCP) in Deschutes County and abuse of the program.  It looks at abuse as a result of failure to regulate its application and operation.

"The Wildlife Habitat Conservation and Management Program (WHCMP) is a cooperative effort involving state and local governments and other partners to incentivize private landowners to voluntarily conserve native wildlife habitat. The Oregon Legislature created the WHCMP to offer a property tax incentive to private landowners who want to provide wildlife habitat on their properties instead of, or in addition to, farming, growing timber or other land uses. Under the WHCMP, land subject to an approved wildlife habitat conservation and management plan receives a wildlife habitat special assessment, where property taxes are assessed at the relatively low value that would apply if the land were being farmed or used for commercial forestry."

"The objective of the WHCMP is to preserve, enhance or improve the composition, structure or function of habitat for native wildlife species. The WHCMP supports the efforts of Oregon’s Conservation Strategy, whose primary focus is on improving and expanding voluntary conservation efforts. Tax incentive programs aimed at improving wildlife habitat are tools used to promote and support voluntary conservation actions taken by landowners."

  1. "Develop a habitat plan 
    • The landowner, in conjunction with a cooperating agency must develop a wildlife habitat conservation and management plan that specifies the conservation and management practices that will be conducted to protect and restore native habitat and native wildlife species. Cooperating agencies include the Oregon Department of Fish and Wildlife, U.S. Fish and Wildlife Service, Natural Resource Conservation Service, Oregon State University extension service, soil and water conservation district, or qualified contractor. A site visit is usually required prior to drafting a plan. 
    • An example of a complete WHCMP plan can be found here: Sample WHCMP Plan. Please refer to the Landowner Guide for a complete list of information required in a habitat plan.
  2. Submit plan for review 
    • The landowner must submit the completed habitat plan to ODFW and to the county or city planning department for review. ODFW will notify the landowner in writing if there are recommended changes to the plan, the plan is approved, or if the plan is rejected.  If the plan is approved, ODFW will send a copy of the final approved plan to the local county or city planning department. 
  3. Apply for wildlife habitat special assessment
    • To apply for wildlife habitat special assessment the landowner must submit the appropriate application to their local county assessor. Please contact your local city or county planning office for the application form.  Applications must be submitted by April 1 for the tax year for which special assessment is desired, for a habitat plan that was approved prior to January 1. 
    • The application for habitat special assessment must include a copy of the approved habitat plan, a copy of ODFW’s notification of the plan’s approval, and a copy of the certification of eligibility. 
  4. Continue to implement the approved habitat plan 
    • Begin the habitat restoration and conservation activities as directed in the approved WHCMP plan.
    • Submit an Annual Status Report to your local ODFW district office.   
    • ODFW will periodically monitor the property to ensure compliance with the management plan. Non-compliance may result in disqualification from the program and the landowner may be liable for back taxes (ORS 308A.703). "
The WHCMP model is that the Oregon Department of Fish and Wildlife (ODFW) is a cooperative program involving state and local governments as well as other partners sponsored and enforced by ODFW.

Compared to the Designated Forestland Program which also requires a management plan the plan goes to ODFW and county and city planning departments for review.  The Designated Forestland Program goes directly to the county assessor for review and approval.  The Oregon Department of Forestry does not monitor the Designated Forestland Program.  That is a county assessor responsibility.

The two plans are different.  Or are they?  Both have mutual and inter-related conservation objectives.  The Designated Forestland program has a taxed revenue from commercial sale of the object of its conservation objective that the WHCP does not have.  The application for Designated Forestland requires the applicant to state that the purpose is to grow trees of a commercial species for sale.  To that extent that they both incentivize voluntary participation by private land owners for conservation purposes in return for tax reduction they are the same.

Tax on the sale of timber from private Designated Forestland is not due on the first 25,000 board feet of timber harvested.  How many board feet in a tree?  How many board feet are there in an acre of trees.  Well, it all depends!  A fully stocked acre with 50 year old ponerosa pine by contain 25,000 to 50,000 board feet per acre.

The key thing is in the estimated value based on board feet of the trees harvested on Designated Forestland.  The timing of harvest for estimated board feet minimum of 25,000 board feet of timber for tax payment is an economic decision.

It would seem to be true that if there is no possibility of trees grown on Designated Forestland to meet and exceed 25,000 board feet at time of harvest then there is no potential tax due to the county assessor.  Is the assessed value of Designated Forestland in Eastern Oregon of approx $74.00 per acre on the bare land that is required to be stocked with trees a tax incentive?

What is the nature of the Designated Forestland assessment?  Simply a tax incentive to grow trees for conservation as well as commercial sale with possible tax revenue to the county?

It would seem that like the Wildlife Habitat Tax Break it is not the county assessor that should approve and monitor compliance with  the Designated Forestland plan but the ODF.

In the absence of monitoring compliance with the plan by a responsible agency there will be abuse of the incentive.

The Deschutes County Resource Management Plan:
https://www.deschutes.org/sites/default/files/fileattachments/community_development/page/730/chapter_2_resource_management.pdf






Monday, July 17, 2017

Designated Forestland Property Portion Extending To Assessed Value Of Residence Acerage

https://www.oregonlaws.org/ors/308A.253

https://catalog.extension.oregonstate.edu/sites/catalog/files/project/pdf/ec1151.pdf 

Mr. Langton,

Your reply to one question I asked appears to extend the benefit of the Designated Forestland assessment  of $74.83 per acre for 6.9 acres on that portion of the property to the computation of the assessed value of the 1.09 acres that the two residences sit on.  

"Please tell me the Assessed Value of 1.09 acres associated with the residences and the tax rate applied to that value.  The total land MAV was $176,555 (~$22,100/acre), resulting in the 1.09 acres MAV equaling $24,110.  The tax rate was 0.0152409.  $24,100 x 0.0152409 = $367.31.”

I had expected that the 1.09 acres would be assessed totally independent of the Designated Forestland assessment.  Assessed as if it was only 1.09 acres and had not associated Designated Forestland.

However it appears that the Designated Forestland acreage valued at $74.83 
( 74.83 X 6.9 acres = $516.00) was added to the assessed value of 1.09 acres 
(by deduction the MAV of 1.09 acres is $176,555.00 - $516.00 = $176.039)
and an average MAV per acres for the entire property 7.99 acres was then computed.
(176,555 divided by 7.99 acres = $24,100 - approx.)
Application of the tax rate to $24,100 MAV for 1.09 acres on which two residences sit equals $367.31.

I am surprised by that method of computation that extends the tax benefit of the Designated Forestland to the 1.09 acres that the two residences are on!

Is that true?

If, for example, the two residences were on 1.09 acres of land alone as a single property with no associated Designated Forestland then what would the assessed value of the 1.09 acres be?

Is it really possible that simply having a portion of a land property under Designated Forestland assessment extends to a reduction in the assessed value of the land property associated with the portion the residence is on by virtue of an averaging of the two portions?

It seems to defy reason and logic.  

Please explain this to me.  It is probably an extremely simple explanation or an error in your computation method but I do not see it.

Assessed value of an acre of bare land in the same vicinity appears to be around at least $100,000.00
https://dial.deschutes.org/Real/Index/208367 2016 tax paid on that property (.08 acre) was $1,497.58.

On Jul 10, 2017, at 4:53 PM, Scot Langton <Scot.Langton@deschutes.org> wrote:

Mr.
I’ve inserted responses below
Scot

Sent: Thursday, July 6, 2017 11:23 AM
To: Scot Langton <Scot.Langton@deschutes.org>
Subject: Designated Forestland Property Assessment
Mr, Langton,
All  properties located on Bachelor View Rd assessed as Designated Forestland were the subject of prior emails.  Two properties were chosen only as representative examples of the assessment process and the resulting tax related to the acres specified to be designated Forestland.  One was bare land.  It is a straightforward example.   The other is also Designated Forestland acreage but land is associated with residences exclusive of Forestland Designation portion.  It is identified by this link:
The Assessed Value for that property link is a combination of non-designated acreage associated with the residences and 6.9 Designated Forestland assessed at $74.88 per acre.  This is correct, the 2016 specially assessed values of Oregon Forestland for Eastern Oregon was $74.83.
Please tell me the Assessed Value of 1.09 acres associated with the residences and the tax rate applied to that value.  The total land MAV was $176,555 (~$22,100/acre), resulting in the 1.09 acres MAV equaling $24,110.  The tax rate was 0.0152409.  $24,100 x 0.0152409 = $367.31.
It appears that the Designated Forestland classification of this property has applied since 2003.  Is that correct?  Yes, this is correct.
The overhead view shows that there are few mature trees on the property indicating that a management plan was required.  Do you have an application for designation as Forestland on file?  Was it submitted and signed by the current owner?  Was a management plan submitted with that application?  a Forest Management Plan was submitted in 2003.  The forest management plan was prepared for the property owner by a forestry consultant.
Thank you for your attention to this request for information.  It is intended to be used as a representative explanatory example of the general relationship of all Designated Forestland properties on Bachelor View Rd. to their property tax assessment as well as other properties in the city that I have identified to also have a Designated Forestland classification.

61019 Bachelor View Rd

https://www.zillow.com/homes/for_sale/103769854_zpid/62.390369,-48.208008,1.054628,-142.69043_rect/3_zm/1_fr/

Sold $330,000.00 May 2017 .08 acres bare land.

Used as reference value for acreage price on Bachelor View Rd.

Saturday, July 15, 2017

HB 3249

https://olis.leg.state.or.us/liz/2017R1/Measures/Exhibits/HB3249
http://www.taxfairnessoregon.org

Tax Fairness oregon;

I applaud your submission  commenting on HB 3249  Establishing an Oregon Agricultural Heritage Fund within OWEB  W&M Natural Resources  Jody Wiser  6.28.2017 Tax Fairness Oregon recommends against HB 3249. 

I am suspicious of anything that Rep. Buehler, Bend is associated with.  It usually connects with special interest seeking private gain at public expense.  Agriculture is written all over  this bill but I expect that in the details the aim is to benefit private owners of Designated Forestland.  

The issue of Designated Forestland within the city limits of Bend is one that I have taken up.  Attached are emails sent to the City Manager.  I have had no reply nor do I expect one.  The City Manager has the authority to end this tax abuse.  It is a complicated assessment but the bottom line is that acerage is assessed at about $75 per acre at a tax rate of about $15 per thousand of assessed value on Designated Forestland the will produce a tree for sale in about 50 years.  The money growing on these trees is property value speculation not wood product sale.

I have found the Deschutes County DIAL records to be of great investigation value.  They link to overviews which I recently learned are not satellite views of property but taken from aircraft.  They link to GIS mapping over which there are overlays and additional overlays for any additional information can be applied.

The city is not a place to grow trees for market sale and be given a substantial tax break for doing so.

This is the type of tax abuse that an Inspector General should investigate.  Oregon does not have one except for the Dept of Corrections.  Currently there is legislation in Idaho to establish an Office of Inspector General.  Oregon should have one.  In the absence of that office there are citizen and organization watch dogs but they have no teeth to walk in on any state or local agency, demand records and issue inspection reports with mandatory corrective action.

The next step is going to the City Council and I do not expect any effective action there.  This must go to the court of public opinion.  When the citizens of Bend discover someone with property within in the city is paying $60 per year on $2 million dollars of RMV land simply because the county assessor approved and application to stock it with trees they will not be happy.

Bend was once a mill town.  Now the mill is a shopping area.  All the tax breaks that powerful interests once got for forestland they still have for developed land both in the city and on the city boarders.  The same powerful interests that were in the forest products business are now in the land speculation and development business still using the old tax rules that benefitted them so well.

Private gain at public expense.

Friday, July 7, 2017

https://dial.deschutes.org/Real/Index/253961

https://homemetry.com/house/64682+COOK+AVE,+Bend+OR Residence address for many businesses.

https://www.bendsource.com/bend/wild-hearts-ranch/Location?oid=2438727

https://www.zillow.com/homedetails/64682-Cook-Ave-Bend-OR-97701/71449830_zpid/

Map: https://dial.deschutes.org/Real/InteractiveMap/253961 Shows a building  that appears to measure approx 3,600 Sq Ft.  The taxlot property lists two 5,000 sq ft buildings

https://dial.deschutes.org/Real/Index/253961



Print Page
Print Report 
Mailing Name: MARIA LINDA ZAMUDIO-LEON TRUST
Map and Taxlot: 1711000002724
Account: 253961
Situs Address: **NO SITUS ADDRESS**
Tax Status: Assessable
Warning
This account may have potential additional tax liabilities, taxes due, or other special development conditions.

This account has 1 related accounts.
Ownership
View Complete Ownership Report (PDF)
Mailing To:
  MARIA LINDA ZAMUDIO-LEON TRUST
  64682 COOK AVE #119
  BEND, OR 97703
  Change of Mailing Address Form

  View Overview Map
Taxes
Property Tax (Current Year): $49.43
Current Statement (PDF)
Current Balance Due (PDF)
Pay Your Property Taxes
Tax Payments & History
Tax Code Area: 2006
Assessment
Assessor Acres: 264.70
Property Class: 601 -- FOREST
SMALL TRACT FORESTLAND POT'L TAX LIABILITY

Valuation
Current Year Value Summary
  As of Jan.1, 2016
  2016 - 2017 Tax Year
Real Market Values:253961
Land $507,650
Structures $00
Total $507,650
Assessed Values:
Maximum Assessed 253961 N/A
Assessed Value 253961 $3,750
Veterans Exemption 253961



Operating Systems, Application Programs and Feedback Loops

Just off the top of my head thinking about what law is and what law does.  Like everything it is fundamentally about what a conceptual or re...