Mr. Foster and Mr. Langton,
The results of the Committee review will terminate the Dept. of Forestry Fire Patrol charge on the property tax statement of approximately 8,000 taxlots within the City of Bend.
This charge is a minimum of $66.25 for each improved property and $18.75 for unimproved property. There are additional charges for larger properties.
Will this termination apply to the 2018/19 property tax bill of these City tax lots or the 2019/20 property tax bills. In which tax year will the charge not apply?
The termination of this charge to City property tax payers is a function of notification to the Assessor of approved Committee recommendations and application of them by the Assessor to tax year 2018/19 or 2019/20.
Which year? That is my specific question. Please jointly review my question since it takes appropriate action by both of you to implement this change.
The official reply to this question is requested from the Deschutes County Assessor.
The answer relates to more than what I estimate to be at least $400,000 inappropriately charged in the past 40 years to City taxpayers that will be terminated in one of these years.
It is of significant importance to City taxpayers that I believe are unaware of the nature of the charge applied to them simply because a 40 year old Forestland boundary map requires them to pay it. My intnetion
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Background information:
Back
The Committee review removes approximately 8,000 properties within the city limits of Bend from the Fire Patrol Fee charged in the annual property tax bill. The reason is because their property is no longer classified as within Forestland boundaries subject to this fee. The total amount in annual fees that will not be charged to city residents as a result is reasonably estimated at $400,000.
I am seeking official confirmation that the Forest Patrol Fee will not be charged in the forthcoming 2018/19 property tax bill to approx. 8,000 City property owners no longer subject to the fee because the Committee has determined they are not Forestland properties and not required to pay the fee. That requires confirmation that ODF informed the County Assessor of the specifically related property classification changes and nothing precludes the Assessor from applying the changes that result in not charging the fee to City properties removed from Forest Classification.
Mr. Foster informed me that the notification was sent in July. Mr. Langton has acknowledged receipt and has only told me there were a large number of changes to be made in the county related to who is charged the fee. These general statements are true but do not conclusively and officially mean the fee will not be charged to approximately 8,000 City residents in the 2018/19 tax bill.
Did ODF give official notification to the Deschutes County Assessor in the July that approximately 8,000 properties are not to be charged the fee?
Having been notified of approximately 8,000 changes that terminate the charge does anything now preclude action by the Deschutes County Assessor eliminate the charge to these properties in the 2018/19 tax bill to be sent to approximately 8,000 City property owners no longer subject to this fee?
I have sufficient reason to believe that the protection fee may potentially continue to be charged to approx 8,000 City residents and included in their 2018/19 tax bill. The joint confirmation of each party, ODF and Deschutes County Assessor, to the charging of this fee and its termination with the 2018/19 property tax is sought to assure that it will not be charged.
There are several reasons for this belief. Not the least of which is the Public Hearing necessary to implement the findings of the Committee. It seems that termination of the fee for approx 8,000 City properties is a finding of the Committee as a function of official redrawing boundaries. Can the that fee for those properties be terminated in advance of the Public Hearing?
“What is the purpose of the Public Hearing? The Public Hearing is a mandatory and formal process that must occur prior to implementation of the findings of the classification effort. This hearing is a time when interested persons can object or offer changes to the proposed classification. Following the hearing the committee may make such changes in the preliminary classification as it finds to be proper, and thereafter shall make its final classification. The final results of the classification effort will be by formal written order which must include a statement of findings of fact on the basis of which the order is made, and must include a map showing the classifications or reclassifications. The original of the order shall be filed with the county clerk of the county, who shall maintain it available for public inspection. A copy of the order certified by the secretary of the committee shall be sent to the State Board of Forestry.”
“How can a landowner go about opting out of fire protection? Opting out for landowners with classified lands within the Fire Protection District boundaries is a rigorous process. A landowner must provide a robust fire protection plan that needs to be approved by the Oregon Board of Forestry. The specific requirements for what is needed can be found in Oregon Revised Statue 477.210”
This is an interesting and credible way that land owners of thousands of properties in the City of Bend could opt out of the 30 or 40 year old Fire Protection District Boundary. It is a rigorous process! They would have to provide a robust fire protection plan: Is this a robust enough plan: “I am a City resident. I pay property taxes that provide the fire protection of the Bend Fire Department. I live in a city, not a forest. That good enough for ya?”
In my opinion there is sufficient appearance and evidence of official failure to manage the Forest Patrol Fee that has resulted in millions of dollars being inappropriately charged to City of Bend property owners over a long period of time based on failure to update a 40 year old ODF Forestland map for a growing City area.
There are many serious questions to be asked.
How did a situation involving a large sum of money paid over a long period of time develop into a sudden termination of the fee amounting to about $400,000 annuallyfor approximately 8,000 City property owners and millions of dollars over a 40 year period.
This charge is appropriate for owners of Forestland that do not have fire protection but not for City land owners.
What rules and regulations to prevent this situation may have been violated?
Who is responsible?
Who is accountable?
Is this charge a tax or a fee for service?
Under what statute does the Assessor charge this fee that produces revenue for a state fund?
This is an excellent bottom line test question in the real world that cuts through all the smoke that may be sent up to hide what has happened:
After about 8,000 City landowners no longer pay about $4,000 in fire Protection changes what difference will there be in the actual real fire protection they will receive?
The same before and after?
What did they pay for? Nothing more in terms of real fire protection before? Nothing less after? No difference? If not then what difference?
Who benefited in terms of fire protection from the revenue received from City land owners? Land owners of forested land subject to forest fires outside the city.
Taxes and fees are two different things that are legislatively defined by all states except Oregon and one other. Oregon property tax system is tax growth constrained.
While it is simple to make a ball park estimate of what City landowners pay in Forest Patrol charges how does it compare as a percentage of total Deschutes County Fire Patrol revenue? Who will pay what City land owners do not?
How is it possible that so many City property owners pay the Forest Patrol charge on their property tax for so long and never question the legitimacy of the charge and why they are paying it? Trust and confidence in government officials including elected officials? It is on a property tax bill so it must be payed. (Is it in fact an official tax and not a fee? Are all property taxes disbursed exclusively by the Assessor to official taxing authorities?
Fire Protection of Forests and Vegetation.
Oregon Forestland Protection Fund
Acreage Assessment
Basis of Computing Cost of Protection Provided by Forester
Collection of Assessment
Minimum Assessment
shall be not less than $18.75, except as provided in ORS 477.760
Reserve Base of Fund Fixed
Additional Assessment to Maintain Unencumbered Balance of Oregon Protection Fund
.......surcharge shall be levied and assessed in the amount of $47.50 for each improved lot or parcel, except as provided in ORS 477.760.....
....2)
All surcharge moneys collected pursuant to this section shall be paid into the Oregon Forest Land Protection Fund.
(3)If an owner of forestland files a forest protection plan with the forester which is approved by the State Board of Forestry under ORS 477.210 (Duty of owner to protect forestland) (2), the owner shall not be required to pay the surcharge levied under subsection (1) of this section.
(Protection Plan: Bend Fire Department? Pretty good at this. Good enough for the State Board of Forestry?) If every land owner paying the assessment for the last 40 years filed this then millions would have been saved.
State Agency Fee Approval
Not subject to Fee Approval:
g)Forest protection district assessment rates established by ORS 477.210 (Duty of owner to protect forestland) to 477.265 (Board to deal with budgets annually) and the Oregon Forest Land Protection Fund fees established by ORS 477.760 (Reserve base of fund fixed).
Bingo! Not subject to fee approval but it describes the Land Protection Fund as Fee Based!
Forestland Classification
It takes a long time to see the writing on the wall. Once it is up there it is plane to see.
The Forest Patrol Assessment is a Fee. It is technically a tax intentionally disguised as a fee.
Oregon is one of only two states that does not define in legislation the difference between a Tax and a Fee.
Oregon has a constraint on raising property taxes.
Property tax is based on the assessed value of property.
The assessed value of Eastern Oregon Forestland is $... per acre. The governor officially sets the assessment value annually for county assessors to apply to Forestland.
$ is not much assessed value. Maybe close to market value for the most remote and least valuable Forestland in Oregon.
Forestland in the City of Bend however is also the same property that has a market value of $ per acre. This property is an example:
Prior emails;
On Sep 28, 2018, at 2:50 PM, FOSTER Gordon R * ODF <Gordon.R.FOSTER@oregon.gov> wrote:
Mr. Lester,I wanted to follow up on your questions. First, in regards the specific ORS that you have question about, 526.328, this ORS is specific to Forestland Classification and the process in which the final classification is formalized within the county. Currently the Deschutes county Forestland Classification committee is in the process of determining dates to hold public meetings and the final public hearing before finalizing the classification. Once the public hearing is held the committee will meet one last time to review and make changes as necessary from the testimony provided at the public hearing and/or through written testimony. Currently the public meetings/hearing have not been scheduled, but the committee should determine that within the next several weeks.So to thoroughly answer your questions. The final order has not been filed with the county clerk. The final order will be filed with the county clerk after the committee finalizes the classification after the public hearing. As stated above and as we discussed on the phone the plan is for the committee to hold the public meetings and hearing near the end of October or in November.This link will take you to the Forestland Classification page that we have developed. You will find the most recent documentation on this site for the Deschutes Forestland Classification work. Currently the map there is being updated with “Preliminary” Forestland Classification, so the mapping may not work correctly. We are working on getting it running. http://odfcentraloregonflcc.blogspot.com/Thanks!Gordon R. FosterUnit ForesterPrineville-Sisters UnitCentral Oregon DistrictPO Box 670Prineville, OR 97754Office: 541-447-5658Fax: 541-447-1469Cell: 541-419-4291Facebook: www.facebook.com/ODFcentraloregonTwitter: @ODF_CODFrom: Timothy Lester [mailto:timlester@me.com]
Sent: Friday, September 28, 2018 9:33 AM
To: FOSTER Gordon R * ODF <Gordon.R.FOSTER@oregon.gov>
Subject: Fwd: Deschutes County Forestland Classification CommitteeMr. Foster,We discussed some of my questions on the phone.Please give me an email reply to each question as well as the prior email related to the 30 day clock.Tim LesterSent from my iPhone
Begin forwarded message:From: Timothy Lester <timlester@me.com>
Date: August 28, 2018 at 3:56:20 PM PDT
To: "Gordon.R.Foster@Oregon.gov" <Gordon.R.Foster@Oregon.gov>
Cc: Scot Langton <Scot.Langton@deschutes.org>
Subject: Re: Deschutes County Forestland Classification CommitteeMr. Foster,Attached is my prior email to you that has not yet been answered. To be more specific: Filing of the final order is required by ORS 526.328.ORS 526.328 Hearing Final Classification requires:All action by the committee in adopting final classifications shall be by formal written order that must include a statement of findings of fact on the basis of which the order is made and must include a list of tax lots affected by the classifications or reclassifications. The committee shall prepare one or more maps showing the final classifications, but the maps may not be included as part of the formal written order. The original of the order shall be filed with the county clerk of its county or with the county clerk of each of its counties. The order need not meet the requirements of ORS 205.232 (Conditions for instruments to be recorded), 205.234 (Requirements for first page of instruments to be recorded) and 205.236 (Labeling of instrument to be recorded) to be filed and recorded. A copy of the order certified by the secretary of the committee shall be sent to the State Forester. [1965 c.253 §38; 2009 c.69 §7]These are my specific questions:1. Has that final order been filed with the Deschutes County Clerk?2. If so, then when will that final order be submitted?Or:3.If not then when will that final order be filed?4. Were or will final maps be included as part of the formal written order?5. Where may I obtain a copy or find a copy of the final maps on the internet?Your reply to each of these questions is requested.Simple email acknowledgment to me of receipt of this email to you would be appreciated prior to your reply to my questions.Tim Lester2098 NW TrentonBend541-948-5250Prior email:
On Aug 24, 2018, at 8:37 AM, Timothy Lester <timlester@me.com> wrote:Mr. Foster:When did (or will) the official 30 day clock start as the date of the order making a classification appeal of the findings of the Classification Committee?
- How can a landowner appeal the findings of the Classification Committee? Any owner of land classified under ORS 526.328 or 526.340 and who is aggrieved by the classification may, within 30 days after the date of the order making the classification, appeal to the circuit court for the county. The appeal shall be taken by serving the notice of appeal on the secretary of the committee and by filing such a notice with the county clerk.
Tim Lester2098 NW TrentonBend, Oregon 97703541-948-5250
On Aug 24, 2018, at 8:28 AM, Ed Keith <Ed.Keith@deschutes.org> wrote:Mr. Lester,You will want to contact Gordon Foster with ODF for an answer to your question as ODF will be responsible for this process.Ed Keith | County ForesterDESCHUTES COUNTY61150 SE 27th Street | Bend, Oregon 97702
Tel: (541) 322-7117 | Cell: (541) 408-8862Website: www.deschutes.orgFrom: Timothy Lester <timlester@me.com>
Sent: Friday, August 24, 2018 6:59 AM
To: Ed Keith <Ed.Keith@deschutes.org>
Subject: Deschutes County Forestland Classification CommitteeEd KiethDeschutes County ForesterWhen did (or will) the official 30 day clock start as the date of the order making a classification appeal of the findings of the Classification Committee?
- How can a landowner appeal the findings of the Classification Committee? Any owner of land classified under ORS 526.328 or 526.340 and who is aggrieved by the classification may, within 30 days after the date of the order making the classification, appeal to the circuit court for the county. The appeal shall be taken by serving the notice of appeal on the secretary of the committee and by filing such a notice with the county clerk.
Tim Lester2098 NW TrentonBend, Oregon 97703541-948-5250
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