HEPPNER GAZETTE
mnitlHMIM MIMWIMIM
GAZETTE-TIMES
MOBBOW COUNTY'S NEWSPAPE3
The Heppner Gazette, established
Times established November 18,
1912.
WESLEY A. SHERMAN
Editor and Publisher
V-AIIOCIATIOM
Subscription Rates: Morrow County, $4.00 Year; Elsewhere $4.50
Year. Single Copy 10 Cents. Published Every Thursday and Entered
at the Post Office at Heppner, Oregon, as Second Class Matter.
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Effect of the Assessment Ratio Change
Some property owners in this county, principally those who
have residential or commercial properties within the city limits
of towns, may be somewhat dismayed when they get their
property tax statements in the fall.
They will find that, caught between the urban reappraisal
program here and the State Tax Commission's change of assess
mest ratio in the county from the posted 25 of true cash
value to 19, their taxes will be up considerably more than
they anticipated.
This Is because they will pay on their property on the
recorded 25, just assessed under the urban reappraisal pro
gram, while utilities in the county profit by the ratio change
to 19 and will pay on that basis, and farm properties will hold
at the estimated 18. Farm reappraisal is Just starting and will
not be completed for two years.
Valuation of utilities on the county tax roll will be down
in the neighborhood of $600,000 this year because of the ratio
change adopted by the commission. But urban property owners
are not so fortunate. Their 25 ratio cannot be changed. It is
assessed at the local level, not by the state, and it is already
a matter of record too late to change this year.
Here's how it works: Suppose Appraiser Bill Johnson came
to a place of business and, taking all things In consideration,
decided true cash value of your commercial building was
$15,000. As the owner, you might be willing to agree that it was
worth approximately that figure.
Using the formular of 25 as now required by state law,
he would enter your business building on the assessor's records
at $3,750, which is 25 of $15,000. If all property in the county
were assessed on the same level, Its true cash value established
by appraisal and entered at 25, the owner of the business
property would have little room to complain.
However, what has now happened is that the Tax Com
mission, receptive to the utilities' complaints that their values
were too high in comparison with the county average has, for
this year, changed the county's ratio to 19. This brings relief
to the utilities, and the farm properties, still on the books as
in former years and not having undergone the scrutiny of
reappraisal, stand somewhere in the neighborhood of 18 In
actuality on the records.
How does tills affect the $15,000 building? The $3750 assess
ment remains on the assessor's records for this man's building.
With the new 19 ratio applied, he finds his building is listed
now as having a true cash value, not of $15,000, but $19,737
($3,750 divided by .19). So when his tax statement comes, he
will actually pay taxes on $4,730 worth of building that he
does not own.
With the 19 ratio, his assessment, to remain true to his
actual cash value (what a willing buyer would pay a willing
seller) should be $2,850 (.19 x $15,000), Instead of $3,750.
How will this affect him in dollars and cents? Millage
levy in various sections of the county will differ, but assume
ho will pay taxes at the rate of 90 mills for all purposes. What
he will actually pay with his assessment entered at $3,750
Is $337.50 (90 mills x $3,750). What he should pay if his true
cash value Is correct and his assessment is figured on the 19
ratio, in line with the rest of the county, is $256.50 (90
mills x $2,850), a difference of $81.
Assessor Rod Thomson has not progressed far enough in his
figures yet to tell just what the millage levies will be In the
various code areas of the county, but the work has progressed
too far for him to change the assessments on individual prop
erties. The State Tax Commission felt an inequitable situation
existed, particularly with utilities. As Harry J. Loggan, director
of the valuation division, put it, "The Commisson, actng as a
state board of equalization, had to equalize assessments In
Morrow County with those in the various counties throughout
the stale. To do this they either had to increase all assessments
in Morrow County so they would bo at 25 per cent of market
value, or post the correct ratio of 19 per cent. Because the latter
action would mean less work for the assessor's office, the
Commission substituted its ratio of 19 per cent and published
the required notice in your local paper for three successive
Issues."
In ho doing, urban property is dealt a hard blow.
Whi n Johnson completed the urban reappraisal, notices
were sent to all property owners whose assessments were sig
nificantly increased. For property that was unchanged, no
notice was sent.
Those who wish to determine whether they have grounds
for appeal might use the notice that was srnt out at that time
to figure their true cash values. It shows the new assessed
value. However, if last year's value remains In effect In your
case, use a copy of last year's tax statement. Divide the assessed
value of your property as shown on either of these, whichever
is pertinent in your case, by 19 and you will find the figure
that Is supposed to be the true cash value. If it is too high, you
might consider an appeal.
There is not much time to prepare an appeal because
the deadline is August 21. A person may obtain blanks from
the assessor's office and he may appear as an Individual before
the hearing officer who will romp to the county. It Is not nec
essary to hire an attorney, but he may do so if he wishes.
This editorial Is not to be construed that this paper is
against the reappraisal program. If the property tax Is to
work at all It must be set up on a basis of equitable appraisal
for all. It can only be kept in this condition by a periodic re
appraisal. However, the breakdown conies when one type of
propirty is assessed on one basis and another type is on another
basis, as has happened in this case.
This is due, not to the reappraisal of the urban property,
but to the fact that the county has been delinquent in acting
on its reappraisal so that it is several years behind with part
of Its work. Utilities would not sit still for an appraisal of
25 to true cash value If farm property averaged, at least in
theory, 18 to true cash value. In this instance, the urban
property holders, or some of them, appear to be getting caught.
Their recourse Is by the appeal provided by the tax commission.
lone Youths to Ski In
Four lone youths are entered
in the Seattle Scafair water ski
tournament which will be at
G-rern Lake, Seattle, Friday and
Saturday.
Included are the three sons of
Mr. and Mis. Lewis llalvorsen
and Tom Heimbigner, son of Mr.
and Mrs. Rav Heimbigner.
Frank llalvorsen, 12, and
Heimbigner. H, are scheduled to
enter three events each, the
.lump, slalom course, and tricks.
Mark llalvorsen, 15, and his
brother. Joe, Hi, are entered in
the jump.
The Heimbigner family left
Thursdav morning and the Halv-
- TIMES. Thursday. August 8, 1963
March 30. 1883. The Heppner
1897. Consolidated February 15,
HELEN E. SHERMAN
Associate Publisher
NATIONAL EDITORIAL
IS6"3N
BBflinifMItl
Scafair Show
orsens left Thursday evening for
the Seafair. They expect to re
turn about Sunday.
The youths have also won ac
claim for their work as tram
poline artists and their unicyele
acts, appearing at many shows,
fairs and events.
In a recent water show at Fas
co, Wn., Frank brought home
two trophies, one a second in
lumps and the other a third for
tricks.
Mrs. Van Roekel and children,
Garden Grove, Calif., are here
visiting this week with her par
ents, Mr. and Mrs. Larry Cook,
Chaff and
Wes
LAST WINTER Ray Ayers told
us there would be days like
this when we would wish that
we had bought one of M & R's
air conditioners. But we didn't,
so we sweat it out.
Had the fiendish idea of rust
ling some cold air from Jim
Myers' air conditioner by hook
ing up some flexible tubing to
it and piping it in the G-T
office, but didn't do it because
we figured we would get caught.
Jim's (Phil's Pharmacy) back
door almost adjoins that of the
G-T, so it would be real handy,
and he has that fine big air
conditioner sitting on a plat
form above his back door where
it would be real handy for us
to get at.
We are reputed to have some
cattle rustlers in the county, but
if we hooked on to Jim's air
conditioner, we would become
the first cold air rustlers in the
community.
BUT DESPITE the warmer weath
er, Garnett Barratt, up from
Arizona, claims that he and Mrs.
Barratt have been cold until
yesterday. They were wearing
sweaters around in Portland the
other day when everyone else
complained about being too hot.
But the former county judge,
and now a dedicated adopted son
of Arizona, said that he really
got to perspiring here Tuesday,
working around the Barratt
ranch.
JUDGE OSCAR PETERSON kind
of tops the story we had last
week of Wayne Brubacher meet
ing Web Allison in the restaur
ant (the first story teller doesn't
have a chance, you know).
He says he was in the restaur
ant recently and met a man with
whom he started visiting. The
fellow asked him if he were
acquainted out in Eightmile
country. The judge said he was.
The stranger said that he used
to work in harvest there years
aeo and asked Peterson if he
knew certain individuals in days
of yore that also worked in har
vest there. The judge knew them
all.
This unidentified man then
asked if he (the judge) remem
bered any pranks that they used
to play on a fellow whose name
was Peterson. The judge said,
"Yes, I do. He was my brother."
At this point Oscar came up
with the name: "You're Em
mett Hughes!"
"Oscar Peterson!"
They hadn't seen each other
for 44 years. (That beats Bru-bacher-Allison
by 14 years).
Over The
Tee Cup
By DEE GRIBBLE
Those look-alike Pratf twins,
Kevin and Kent, do-alike, too.
Sunday both shot 41-42, and on
Monday 38-39. I don't know
which one did what, cause I
can't tell them apart to even
talk to. But that's good golfing.
What three golf-nuts played
two holes in the absolute dark
to get in a full nine?? I hear
one is a very dependable sec
retary. Sunday golf was an afternoon
devoted to a send-off for the
Conley Lanhams. Thirty golfers
showed up for the last two-ball
foursome, Heppner style, that the
Lanhams will play for about a
year. They left our town Aug
ust 7 for a year in Europe. Hazel
and Phil Mahoncy and the
Maurice Browns made many
and refreshments.
Number of gals didn't come
phone calls, planned the play
out even, so Don McClure was
"Donna" for the afternoon, and
denied if ho didn't "out drive"
us all to win a golf ball. But
after much good natured ribbing,
we gals decided he'd earned the
award.
Lowell Gribble and Donna Mc
Curdy were low with 33's; long
drive for men, Maurice Groves;
long drive for gals, "Donna" Mc
Clure; short drive for gals was
Donna MeCurdy. All in all, every
one had fun.
Annetta Kli n g e r was in
charge of Ladies Day Tuesday.
Golf balls were won by Lois
Hunt on a flip from Luclle
Brown for putts; 2nd lowest
score by Marie McQuarrie; Ha
zel had lowest score so far post
ed by any woman a 35 a hot
game all put together at once,
Ugood going). There were 12
gals out for the day's play.
Tee-off time next Tuesday is
8 o'clock. Don't wait the play
will be figured by Juanita Car
michael. It's too hot to sit and
wait for everyone, so get up a
threesome or foursome and get
going.
Dregs in my Tee Cup
By the banks of Willow Creek
stands a lonely golfer, head
bowed, mourning the loss of his
putter thrown in a spasm of
anger. Finder please bring it
to the ole Tee Cupper and I'll
return it.
See you on the golf tee!
Suzanne Martin, daughter of
Mrs. Adelia Martin of Portland,
is visiting with her grandparents,
Mr. and Mrs. Ervin Anderson.
Mrs. Anderson brought her home
from Portland Friday after hav
ing visited there for nearly two
weeks. The little girl has been
suffering with an asthmatic con- j
dition, and it was felt that she
might get some relict from the
climate here.
Chatter
Sherman
THE WELCOME TO OREGON
co.fimittee must be in a quan
dary after the College All-Star
vs. Green Bay Packers football
game Friday night.
What can they do about Otto
Graham? They can hardly apply
the Welcome to Oregon propa
ganda to him after he failed to
play Terry Baker and brought
dismay to many thousands of
fans.
The committee is going to
have to add some fine print to
its slogan, "WELCOME TO ORE
GON all except Otto Graham."
Yes, we were among the
thousands who watched the
game with increasing impatience
and irritation, then keen disap
pointment. It will be hard to
ever root for a Graham-coached
team again.
WHEN CONLEY LANHAM comes
back from his trip to Europe,
his friends may have to greet
him with a "Bonjour, monseur!"
He says that he rather figures
on going to a French language
school with Mrs. (Vi) Lanham
for a few months, so we may
later be hearing a lot of "Oui,
oui's; voila's; and je ne sais
pas."
We hope Conley does better
with it in his few months (es
pecially in verb conjugations)
than we did in three years of
high school and college French.
It took the combined resources
of us three stoops in the back
row to get through that last year.
About all the French I can
remember is what the diligent
teacher might have moaned to
us in anguish a few times, "Vous
etes mal a la tete!"
Anyway, Conley and Vi have
the right idea. They are going
to travel on their own, without
benefit of a guided tour. They
figure they can stay in a place
as long as they want, go where
they please, and do what they
want without being bound to a
schedule. They left Heppner
Tuesday and we wish them, in
the true French tradition, "Bon
voyage!"
i
1
SATURD
ADMISSION
$1.50
PER PERSON
I i r ft m m i e
I L, Em U li 11 1 3
I
Porter, Part low
To Report Sunday
John Porter, who' graduated
from Heppner High school with
the class of 1963, and Johnny
Jay Partlow, Riverside High
graduate, will be among mem
bers of the East squad of the
Shrine East-West football game
when they start training in La
Grande on Monday.
Partlow had been selected as
an alternate to the game but
was called to play because of the
inability of another player to
compete. He starred at River
side in football as well as other
sports. Porter, who played guard
on offense and center on defense
with the Heppner Mustangs,
won letters in football both here
and in Pilot Rock where he trans
ferred to Heppner.
Another alternate, Ron Crab
tree of lone, apparently will not
get to play in the game, accord
ing to latest reports.
The East squad is coached by
Bill Hargadine, coach of Central
High at Monmouth-Ind e p e n
dence. The gridders will practice
on the Eastern Oregon College
field, and the West squad, coach
ed by Chet Bowser, Seaside, will
drill In Pendleton.
Two Pacific Power
Employees Promoted
Pacific Power and Light Com
pany Wednesday announced the
promotion of two Pendleton dis
trict office employees to new
jobs elsewhere in the system.
Promoted to be the company's
district office manager in Kalis
pell, Montana, is Myron O. Neth,
district office manager in Pen
dleton since 1960. Named to suc
ceed him here is Donald W.
Lamb, a distribution office sup
ervisor in the Portland district
and previously, from 1946
through 1958, a Pendleton district
office employee.
Already on his new job as the
company's new Springfield dis
trict sales manager is James E,
Mattravers, who has been a
salesman in the Pendleton dis
trict since 1960.
Lamb has been a PP&L em
ployee since 1947, starting in
Yakima, and was the district of
fice manager in The Dalles prior
to assignment in Portland a year
ago.
:, ' -
AY,
FAIR
PAVILION
HEPPNER
MUSIC BY
Flower Arrangers May
Compete in 4-H Show
At Fair August 22
One of the most attractive con
tests this year at the Morrow
County Fair (August 19-23) will
be the 4-H Flower arranging con
test, says Esther Kirmis, Morrow
county extension agent.
This contest is open to mem
bers who are enrolled in 4-H
Flower Growers project, she con
tinues. Mrs. William Rawlins of
lone has been leading five girls
in this project.
As most of the 4-H Flower
Growers are over 15, a senior
flower arranging contest is be
ing arranged by Mrs. Rawlins.
Each girl will be asked to make
one of the following types of
basic arrangements:
Line Following a definite
line (straight, curve, circle etc.)
Mass Large indefinite shape.
Mass Line, combination of
the two.
These arrangements may be
formal or informal. Formal
means that one half of the ar
rangement looks like the other
half, according to the project
book.
The contest Is scheduled for
Thursday, August 22, at 1:00 p.m.
Mrs. Kenneth Waud, Othello,
Wn., will judge1.
Mr. and Mrs. Boyd Redding
and family of Los Angeles ar
rived Wednesday to visit with
his brother-in-law and sister, Mr.
and Mrs. Ervin Anderson, and
old friends here. Mr. Redding
lived here for years and grad
uated from Heppner High school.
The visitors plan to stay until
Sunday.
FRED'S CAFE
Orders To Go
Ph. 676-5512
FOR
MORROW COUNTY
FAIR AND RODEO
PRINCESS
Sponsored By
LEXINGTON GRANGE
DANCE ON THE NEW
HARDWOOD FLOOR
Au
Mr. and Mrs. Darrell Power
and family, Hermiston, were
week-end guests of Mr. and Mrs.
David Eckman.
Mr. and Mrs. E. J. Emry, Van
couver, Wn., visited recently at
the home of her sister and
brother-in-law, Mr. and Mrs. C.
C. Carmichael, and other rela
tives in the community.
COMMUNITY
BILLBOARD
Coming Events
LEGION MOVIES
Friday, August 9, 8 p.m.
"Roar of the Crowd," in
color. A picture of the
Indianapolis '500', starring
Howard Duff and Helene
Stanley.
PRINCESS LOUISE
RODEO DANCE
Saturday, Aug. 10
Fair Pavilion building
Welcome Princess Louise
Pointer and the Rodeo
court.
Sponsored by Le x i n g t o n
Grange.
Dancing from 10 to 2:00.
Lunch served by Degree of
Honor.
SWIMMING LESSONS
Adult begining swimming les
sons to start Monday, Aug
ust 12, 5:30 p.m.
RHEA CREEK GRANGE
ANNUAL PICNIC
Sunday, August 11, 1 p.m.
Chapin Creek.
DEGREE OF HONOR PICNIC
Tuesday, Aug. 13, 6:30 p.m.
Degree of Honor Hall.
SPONSORED AS A PUBLIC
SERVICE BY
C. A. RUGGLES
Insurance Agency
P. O. Box 247 PH. 676-9625
Heppner
DANCING
10 TO 2
SUPPER SERVED