Page 1UA EUGENE REGISTER-GUARD, Sunday, Oct 21, 1B62
By DON ROBINSON
or Ult Rtgltter-Guartf
Just to Clear Up Confusion . . .
Estimate Doesn't Consider Levy Changes
Some county taxpayers are justifiably confused.
The State Tax Commission came out Thursday with a de
tailed study showing that the 1901 Western Oregon timber tax
law has reduced taxable values and increased tax rates in
many school districts.
The tax commission published "estimated tax rate changes"
(or each of the school districts of Western Oregon.
The trouble is that taxpayers, at least in Lane County, have
already received their 1962-63 tax bills. They know exactly
what their millage rates are and, if they saved last years tax
statement, they know in exact and not estimated terms what
the increase or decrease was from 1961-62.
The actual change in millage will not, in most cases, corre
spond to the State Tax Commission's "estimated change."
It is reasonable to ask why.
The answer is that the Tax Commission made its millage
change estimates on the assumption that tax levies for 1962-63
are the same as in 1961-62. (The tax levy Is the total dollar
amount of taxes to be raised in the district.)
This is a perfectly legitimate way of analysing the situation
as long as people understand that the assumption of a constant
levy has been made.
The fact is, of course, that tax levies are not the same in
1962-63 as they were in 1961-62. And changes in the levies in
many instances had as much or more effect on the millage rate
as changes in taxable property values. ,
In Lane County there are eight school districts that depend
appreciably on timber for their taxable property value. In each
of these, timber represented 20 per cent or more of total
assessed value in 1961-62.
This is what actually happened, 1962-63 compared with
1061-62, in these eight timbered school districts:
Housing Starts
Show Decline
WASHINGTON Ul Private
housing starts dropped IS per
cent from August to September,
declining to an annual rate of
1,312,000 units.
The September rate, an
nounced by the Census Bureau,
compared with an August level
of 1,540,000 units. The Septem
ber rate was the lowest since
last February.
Part of the September decline
may have reflected the relative
ly small number of working
days during the month, the bur
eau said.
Figures on private starts cov
ered both farm and urban con
struction. The annual rate of
non-farm starts dropped from
1,511,000 units in August to
1,284,000 in September.
Two Enter
Guilty Pleat,
Two men arrested on burglary
charges after Eugene police
found them in the basement of
the Tiffany Building, Eighth
Avenue and Willamette Street,
pleaded guilty Friday in Lane
County Circuit Court.
Judge Roland K. Rodman or
dered a pre-sentence investiga
tion for Myron Boyd Grimm,
42, of 488 Willamette St., and
deferred sentencing for Charles
Samuel Kirby, 50, no address
listed, until 9 a.m. next Friday.
The men were arrested Mon
day night after a building jani
tor heard glass breaking and
called police. Officers heard a
loud crash in the basement and
found the two men behind a
counter.
Millage Rate
up 10 (3.9 mills)
down 23 (5.8 mills)
up 78 (30 mills)
up 18 (5.1 mills)
up 34 (9.8 mills)
up 44 (14.3 mills)
up 21 (7 mills)
up 228 (50 mills)
Assessed Value Tax Levy
Marcola ' . down 26 down 18
McKenzie down 23 down 40
Lowell . down 11 up 77
' Oakridge down 12 up 6
South Lane down 11 up 24
Applegate down 9 up 32
Fern Ridge down 9 up 13
Blachly down 9 up 206
Column I shows that all these timbered districts lost as
sessed valuation. This was a direct result of the reduction in
timber value. Loss of value has the effect of raising millage
rates.
Column II. however, shows that some districts had increased
levies and some decreased levies. The size of the levy depends
on the school district budget. A levy increase has the effect
of raising millage; a levy decrease has the effect of lowering
millage.
There is no denying that in all cases millage rates would
be lower than they are (not necessarily lower than the year
before) had there been no reduction in timber value.
It can be calculated that without a change in timber value
the tax rate in the least affected districts would be about 3
mills lower than it is and in the most affected districts about
10 mills lower.
But is clear that so far as comparisons with the year before
are concerned, the tax levy a factor held constant in the
tax commission study had a lot to do with the actual jumps
and fails of the millage figures. .
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