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| Open Oregon Data Link Site (OODLS) |
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| Wolf Dyner, Mark Noakes, and Bob Rayner of Linn County. |
Wolf Dyner, Linn County IT specialist
The Open Oregon Data Link Site (OODLS—rhymes with 'noodles') lets Oregon government agencies exchange data with one another through a file transfer protocol (FTP) site. The need for this tool resulted from the increased data protection layers that most government information technology centers use to shield users from viruses, spam, worms, and other malicious software.
This heightened level of security has made it difficult to attach certain types of files to e-mails and may even require a government agency to provide security access codes and information to outside agencies that may need to be changed after each use. Understandably, government agencies are hesitant to provide outside agencies with such access.
The fact remains that government agencies frequently need to exchange data with one another. The Oregon Association of County Tax Collectors (OACTC) has been exchanging property tax information through the Oregon Data Exchange program in electronic format with commercial financial agencies and government departments for 29 years. As a result of OACTC's positive experience with a commercial FTP site provider, the concept of OODLS was born. OACTC approved funding for a one-year trial period of OODLS at its July 2006 business meeting.
Simply put, the existing Oregon Data Exchange program for property tax information includes active participation by 26 Oregon counties and is accessed by county and state government, industrial entities, and commercial financial institutions. OODLS, on the other hand, will provide all Oregon government entities the opportunity to quickly exchange unclassified data with one another, with no access by non-government entities.
Once you register, you receive a user I.D. and password, and you have all rights and privileges on the FTP site regarding file and folder actions. The OODLS site can be accessed using a web browser or using FTP software. The site usage will be evaluated periodically and will be administered by the OACTC Data Exchange co-chairs. To register or to obtain more information about OODLS, please e-mail Wolf Dyner or call him at (541) 967-3803 ext. 2381.
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| OACTC "Thanks" |
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Revenue's Assessment and Taxation Standards (ATS) section and Information Technology (IT) staff met to explore the capabilities of the new tax collectors' iBackup.com FTP site called OODLS. (See “OODLS” article.) OODLS fulfills all the current ATS needs. In a nutshell, the tax collectors have provided an efficient and effective solution to the department's ATS interest in an FTP site through which large public record files can be shared.
Wally Rogers, the IT manager coordinating with ATS, said iBackup was a known and proven FTP solution as a result of years of experience with the deferral program data exchange. He thought the tax collectors had a good solution for the ATS "Data Exchange" FTP request and it would offer counties the flexibility and control they need.
“It is a better fit for this data exchange than what DOR can provide internally due to our security restrictions,” Wally said. “If it's on our FTP server, we must treat it as though it is confidential information and the controls in place will greatly restrict our county partners' ability to add, delete and modify the data themselves. Because there is no confidential information being passed and it doesn't touch our computer systems directly, OODLS is a simpler, faster, better, and less expensive solution.”
Jim Olheiser, Valuation Section, reported the OODLS site had already been used to distribute the 2006 utility property roll values. Thirty-five of 36 counties received and exchanged related files through OODLS. Previously, the utility roll had been mailed because of its large file size and MS Access format, both of which caused “blocking” or “choking” e-mail problems.
Recently, the Eugene field staff utilized the site to acquire large datasets from Coos and Josephine County—the types of files that can't be exchanged by e-mail.
Tamara Houghton, Coos County data analyst commented, “It's wonderful! Thank you!”
Eugene field's Al Gaines echoed that sentiment referring to his Josephine County experience. “Sweet! We got two 225 megabyte MS Access files through the OODLS FTP site, something that previously would have required a trip to Grants Pass or a mailing and the related three or more day wait for a CD. I think OODLS gives us all opportunities and benefits we'll be discovering as the site becomes known and used; thanks to the tax collectors and their staff for recognizing the need and implementing the site.”
A reminder to DOR and county staff that some thought to proper protocols and courtesies related to using the OODLS site is required. First, the site is for public record information transfers only—remember disclosure training. Second, be sure the data file is free of any “contamination” problems before opening or sending that file. Third, the site should be used like a “post office box,” it's not a storage site—once a “posted” file has been successfully retrieved, it is to be removed from the OODLS FTP site. Finally, remember files uploaded on the OODLS FTP site are not backed up, so be sure to keep a backup copy of your own.
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| Oregon Map Project (ORMAP) Update |
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Phil McClellan, ORMAP Coordinator
ORMAP was established to assist the counties in the development of a digital tax map base to support the assessment and taxation function.
We have been busy this past year. In addition to awarding over $1 million in grants to the counties, DOR staff, the ORMAP Advisory Committee, and the ORMAP technical group have been working to better define criteria for awarding ORMAP grants, and refining the mapping methods and technical specifications for the data produced through work supported by ORMAP grants.
The ORMAP program recently adopted a significant modification to Goal 4, and added two new goals. The four ORMAP goals were:
- Goal 1: Scan all assessor's maps into TIFF images and post them on the ORMAP website by April 2002;
- Goal 2: Develop a statewide digital tax lot layer by October 2004.
- Goal 3: Enhance Goal 2 with additional control to improve accuracy so that 50 percent of the tax maps statewide will meet ORMAP technical specifications by October 2006.
- Goal 4: Complete statewide tax lot coverage that meets ORMAP technical specifications and is used by counties to create assessor's maps by October 2008.
We were able to meet the first two goals, but as we moved toward Goals 3 and 4, we realized the timelines were unrealistic. Tying the tax lot base to the ground requires a great deal of effort and experience for cartographers and makes surveyor involvement critical. This increases the amount of time needed to remap an area to meet the ORMAP technical specifications.
In order to provide realistic goals for completing the remainder of work necessary to meet the ORMAP vision, DOR staff worked with the ORMAP Technical Committee, a group of GIS professionals from the county offices, to redefine Goal 4 and added two new ones.
Goal 4 was changed to, "…by October 2008, 70 percent of the tax maps within the state would meet the technical specifications.” Goal 5 was added to state, “…by October 2010, 90 percent of the tax maps would be completed. Goal 6 states, "…by October 2012, 100 percent of the tax maps would meet the technical specifications.”
For more information, visit the ORMAP website.
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| Karen's Korner |
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Karen Gregory, Property Tax Division administrator
The holidays are just behind us and a New Legislative Year is emerging. Before we get too caught up in the whirlwind, I want to thank each and every person in the Property Tax System at the county and state level for the excellent work that we do. This system is complex; we always have some type of issue brewing and we have a history of coming together to get the job done to the absolute best of all of our abilities. We are professionals and we care deeply that the system remains stable and well run with the limited resources we have. It is an honor to work with each of you—the dedicated Oregon property tax professionals.
Many thanks to Diane Belt, from Washington County Department of Assessment and Taxation for the following exciting update:
A new way to pay your property taxes! Thanks to the pioneering efforts of the Linn County Tax Department, counties can now offer a way for taxpayers to pay online. Linn County's Wolf Dyner in the IT department led the process. Wolf, the Oregon Department of Revenue, and the Linn County treasurer worked together to locate a vendor that met the county needs and followed the State Treasurer's Statutory requirements for depositing public funds. Bank Serv of California successfully implemented the process in Linn County for the 2004-05 tax year.
The following year, many other counties were able to offer the online payment option following Linn County's lead. Two other vendors came forward, Link2Gov and Official Payments. In Washington County, e-commerce started with a big bang. We expected our customers to continue with the traditional payment methods because the convenience fee for the use of a credit/debit card was 2.49 percent and the e-check fee was 95 cents. To our surprise, with little advertising, we collected $5 million over a 12-month period. This past tax cycle, we promoted this new option and our collections were over $5.2 million from the date of certification to the November 15 deadline, about five-and-a-half weeks. Our vendor offers online payment options as well as IVR (telephone) payments. Next year, we will implement POS (point of sale), which will allow us to accept credit/debit card payments at our counter.
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| Feature Focus Connie Johnston |
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What do property tax exemptions and tribal dance have in common? Connie Johnston.
Connie shares responsibility for analyzing property tax exemptions in the Department of Revenue. Connie works with the 36 county assessor's offices throughout the state and other agencies and stakeholders with implementing the new or revised property tax exemption programs. This involves writing new or revised rules, forms and instructions, developing website and news release content, and presenting program information and training to a variety of audiences. Connie is currently gearing up for her third legislative session as the exemptions analyst. Each session brings about 50 property tax exemption bills her way. Connie analyzes each bill that proposes new exemptions or changes to exemption policy. The summaries and fiscal impact statements Connie prepares helps the Department and County Assessors explain the effect those bills will have on the property tax system.
Did you know that all property in Oregon is assumed to be taxable, but 70 percent of it is specifically exempt from property taxes by law? Connie provides assistance and guidance to county assessment officials and others in the administration of the more than 80 property tax exemption programs. The most common types of exemptions are granted for property used by schools, religious, charitable, fraternal and nonprofit organizations, cemeteries, state, local, and federal governments, and Indian reservation land. As a result of the last legislative session, Connie added three new exemption programs to her repertoire.
Outside of work, Connie thrives on connecting with nature and enjoys a variety of outdoor activities, both in and outside of Silverton, where she lives. She likes to get out of town and experience life from different perspectives. Most recently, she cruised the Strait of Magellan and Darwin's Channel, 'swam' around the Horn of South America, hung out in the southern-most city on earth, and traveled in Argentina, the Falkland Islands, Patagonia, Chile, and the Andes Mountains.
For the past four years, Connie has been part of a local gypsy-tribal dance and drumming troupe called Raks-Sarama. The group started as friends gathering to have fun, and most of the women had never had dance training before. The 12 women, ages 23-59 (including three grandmothers, a mother-daughter pair, and two sisters), enjoy more than a dozen unique dances that are influenced by the traditional music and dance of India, North Africa, the Middle East, and Spain as well as ballet, flamenco, and modern styles. After learning the basic steps, the group began choreographing their dances. Several husbands of the group members started drumming to accompany the dances and they are now accomplished musicians in their own right. That led to requests to perform at events and parties, weddings and other celebrations, cultural fairs and festivals, school and community-sponsored events. Connie said her troupe has certainly evolved through the years and now all of the members create and contribute to their dance and music, design their own costumes, and are currently working on four new dances. If you'd like to visit the troupe's website, it is www.raks-sarama.com.
"The reason we dance is to celebrate joy," Connie said. Connie translates this passion for life to everything she does.
"My goal is to spend more and more time doing what I enjoy most. I like to bring balance and purpose to life-it's so wonderful," she said. She believes when one is expressing one's unique qualities, gifts and talents and sharing them with others, one is truly living. Connie plans on continuing to balance her "left-brained activities" by exploring and expressing her "right-brained creative self."
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| New Forestland Manual |
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Brad Toman, auditor/appraiser, Timber Unit
In fall 2005, the Property Tax Division began revising the “Specially Assessed Forestland” publication from June 1998. It needed to be rewritten because of many legislative changes involving forestland. The objective was to produce a comprehensive training and reference document that would better serve the needs of the county staff for assessment programs dealing with forestland.
The revised “Forestland Manual,” is the result of a group effort. Revenue staff on the committee included Kathy Stevens, Brad Toman, Gary Wright, and Bill Schuette. County staff on the committee included Rob Osterman of Union County, Roger Ross of Lincoln County, and Shawn Beaton of Polk County (now Marion County).
The “Forestland Manual” covers all programs that involve the assessment of forest properties on the county tax roll. The main sections of the document address qualification criteria, valuation, disqualification, additional tax, and special provisions.
The manual will be distributed to each county assessor's office and will be available at training sessions planned in spring and summer 2007. Counties will be notified of dates and locations of the training.
Norm Miller, manager of the Timber and Senior Deferral programs, extends his appreciation for the effort placed into the manual revision.
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| Summer Tax Collector Conference Reflection |
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Jim Bucholz, Assessment & Taxation Standards Program Manager
When I was asked to write a few words about the annual meeting of the Oregon Association of County Tax Collectors that was held this past July, I stopped for a moment to reflect:
I always look forward to the meat of these conferences as I find that I always take something away that I can use when I get back to work in Salem. Special thanks go to Marty Wynne, Carlie Chubb, Sharon Roosa, Pat Frahler and others for organizing the event and for putting together a program that was both interesting and relevant. For me personally, a highlight was seeing Paul Chalmers channel Rhonda Shultz during the “Tax Talk” part of the program.
The one thing that I kept coming back to as I thought about the conference was the conversations that I had while I was there. I got a chance to know a few people a bit better, and had some spirited conversations with several others as we talked about current challenges that we face and the future direction of assessment and taxation in Oregon. Having worked in tax administration in several programs for nearly 25 years now, I have talked with administrators from all over the western United States. This perspective has made me realize the state of Oregon is truly blessed. I don't know that I have met a group that is universally more dedicated and knowledgeable as those who administer Oregon's property tax system. Oregon's tax collectors are responsible, fun to work with, as well as caring. They truly want the best outcome for all parties whenever there is any type of dispute. I feel fortunate to get the chance to work with you all and I'm already looking forward to the next conference where we can pick up where we left off!
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| Winter Assessors and Tax Collectors Conference |
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The 2007 OSACA winter conference on January 23 in Bend, Oregon will be a joint conference of the tax collector and assessor's associations.
Following welcome and comments by Elizabeth Harchenko and Karen Gregory, former state economist Tom Potiowsky will speak on Oregon's economic outlook.
Grant Merrill and his valuation team will provide an update on the anticipation of a 2007 session bill exempting intangible personal property for centrally assessed companies.
There will be a working lunch with speakers Gil Riddell and John Phillips, who will cover the election recap and how the results will affect the committees who consider property tax bills. They will also provide tips and suggestions on how to prepare for testifying.
Diane Belt, David Lawson, Randy Wulruff, and Ron Northcraft will share association and county plans for legislative proposals.
Tuesday's late afternoon agenda breaks into four tracks including the OSACA business meeting, a session for chief appraisers, a data exchange meeting, and a cartography breakout session.
Wednesday starts off with an industry panel for the assessors and a tax roll correction session for collectors. Separate tracks for collectors, assessors and cartographers continue throughout the day.
Thursday morning is set aside for management training and the speaker is Greg Mertin.
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| Court Case Corner: November |
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Doug Adair, Assistant Attorney General
Poddar v. Dept. of Revenue, SC 52877
The taxpayer had argued at the Tax Court that an old house on his property was worthless due to a county ordinance precluding two residences on his property. On appeal, the Supreme Court affirmed the Tax Court's finding that the government restrictions did not render the house valueless. Because the taxpayer had the burden of proof as to value and had presented no evidence in support of his value conclusion, the court also affirmed the county's value conclusion. However, the matter was remanded to the Tax Court to conduct a hearing on the issue of court costs awarded to the county.
Frietag v. Dept. of Revenue, TC 4737
The taxpayer appealed a magistrate decision dismissing his complaint for lack of prosecution after he had refused to comply with the magistrate's procedural directions. The court first found that, although ORS 305.425 provides for a de novo (new) trial on appeal to the court's Regular Division, in cases involving procedural decisions of the magistrate, the standard of review was limited a de novo determination of whether the magistrate had abused her discretion. After the taxpayer conceded that he refused to follow the magistrate's directives, the court concluded that the magistrate did not abuse her discretion in dismissing his complaint.
Balogh v. Clatsop Co. Assessor, TC-MD 060507A
The taxpayer removed an old cabin from his property and, although the real market value (RMV) was eventually reduced to reflect the retirement, the taxpayer appealed in an attempt to have the maximum assessed (MAV) and assessed values (AV) lowered as well. The court explained that neither the Oregon Constitution (Measure 50) nor Oregon statutory law provided for reductions in MAV or AV when the voluntary removal of property results in a reduction in RMV. The court also noted that dry rot in the old cabin that necessitated its removal did not qualify as an “Act of God” because of its prolonged and predictable nature. Interestingly, had the taxpayer arranged to have the local fire department burn the cabin as a practice exercise, a reduction in MAV would be allowed as a “loss from fire” under ORS 308.146(5)(a).
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| Comings and Goings |
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Mary Kintner, Administration
| New Employees |
Resignations/ Separations |
Promotions and Transfers |
Work out of Class |
| Elise Bruch, Cartographer 3, CDOT |
Gil Pike, Administrative Specialist 1, ATS |
Rick Sandoval, Cartographer 3, CDOT |
Jim Olheiser, Appraiser Analyst 4, Valuation |
| Coleen Hanson, Appraiser Analyst 2, Valuation |
Nils Heggem, Timber Auditor/Appraiser 3, CDOT |
Ellen Reed, Appraiser Analyst 3, Valuation |
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Gerald Longton, Cartographic Program Specialist, CDOT |
Jennifer Dudley, Appraiser Analyst 3, Valuation |
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Randy Thoesen, Appraiser Analyst 2, Valuation |
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Nancy Taylor, Appraiser Analyst 2, Valuation |
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Amy Stalnaker, Appraiser Analyst 2, Valuation |
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Connie Huber, Appraiser Analyst 2, Valuation |
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Christopher Folsom, Appraiser Analyst 2, Valuation |
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| Grapevine |
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Grapevine is published by the Oregon Department of Revenue, Property Tax Division.
Editorial Board: Al Gaines; Judi James; Shanne Johnson; Mary Kintner; John Phillips; Christie Wilson, Lead; 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.
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