TWO - Heppner Gazette-Times, Heppner, Oregon
Wednesday, April 5, 2017
The Official Newspaper
of the City of Heppner and the County of Morrow
Heppner
GAZETTE-TIMES
U.S.P.S. 240-420
Morrow County’s Home-Owned Weekly Newspaper
SEARCH OLD COPIES OF THE HEPPNER GAZETTE-TIMES ON-LINE:
http://oregonnews.uoregon.edu/
Published weekly by Sykes Publishing, LLC and entered as periodical matter at the
Post Office at Heppner, Oregon under the Act of March 3, 1879. Periodical postage
paid at Heppner, Oregon. Office at 188 W. Willow Street. Telephone (541) 676-
9228. Fax (541) 676-9211. E-mail: editor@rapidserve.net or david@rapidserve.
net. Web site: www.heppner.net. Postmaster send address changes to the Heppner
Gazette-Times, P.O. Box 337, Heppner, Oregon 97836. Subscriptions: $30 in Morrow
County; $24 senior rate (in Morrow County only; 65 years or older); $36 elsewhere;
$30 student subscriptions.
David Sykes ..............................................................................................Publisher
Andrea Di Salvo ............................................................................................ Editor
All News and Advertising Deadline is Monday at 5 p.m.
For Advertising: advertising deadline is Monday at 5 p.m. Cost for a display ad is $5 per
column inch. Cost for classified ad is 50¢ per word. Cost for Card of Thanks is $10 up to
100 words. Cost for a classified display ad is $5.75 per column inch.
For Public/Legal Notices: public/legal notices deadline is Monday at 5 p.m. Dates for pub-
lication must be specified. Affidavits must be required at the time of submission. Affidavits
require three weeks to process after last date of publication (a sooner return date must be
specified if required).
For Obituaries: Obituaries are published in the Heppner GT at no charge and are edited to
meet news guidelines. Families wishing to include information not included in the guidelines
or who wish to have the obituary written in a certain way must purchase advertising space
for the obituary.
For Letters to the Editor: Letters to the Editor MUST be signed by the author. The Heppner
GT will not publish unsigned letters. All letters MUST include the author’s address and phone
number for use by the GT office. The GT reserves the right to edit letters. The GT is not
responsible for accuracy of statements made in letters. Any letters expressing thanks will
be placed in the classifieds under “Card of Thanks” at a cost of $10.
Catholic men to hold
first Friday meeting
The men of St. Patrick’s Catholic Church of Heppner
and St. William’s Catholic Church of Ione will hold their
first Friday of the month meeting this Friday, April 7, at
the parish office in Heppner. The meeting will start at 6:45
a.m. and will be followed by First Friday Mass at 7:30 a.m.
Wranglers club to
meet today
Wranglers riding club will have a meeting this eve-
ning, April 5, at 5:15 p.m. at the Morrow County rodeo
office.
HARLEM
AMBASSADORS
-Continued from PAGE ONE school assemblies, show-
The Harlem Ambassa-
dors show is quality family
entertainment and is fun
for audiences of all ages,
from kids to kids-at-heart.
The Harlem Ambassadors entertain audiences with comedy
basketball, ball-handling tricks, and dance moves and get kids
involved in the action. -Photo courtesy of Harlem Ambassadors
Families laugh together at
the Harlem Ambassadors’
hijinks and are amazed
at their high-flying slam
dunks and comic antics.
The Ambassadors play
against a team comprised
of people from the local
community, adding to the
fun and spontaneity of the
show and making every
game one-of-a-kind.
In addition to provid-
ing fundraising events, the
Harlem Ambassadors en-
tertain the troops at U.S.
military bases overseas and
at home and encourages
students with their “Stay
in School, Stay off Drugs”
DAIRY APPROVED
-Continued from PAGE ONE loophole by passing SB see information that they
ricultural Project, Food &
Water Watch, WaterWatch
of Oregon, Humane Or-
egon, and Center for Food
Safety on Opposition to
State’s Approval of Permit
for Oregon Mega-Dairy.
“Despite broad con-
cerns about harms to
community health and the
environment, the Oregon
Department of Agriculture
and Department of Envi-
ronmental Quality today
issued a Clean Water Act
permit to the Lost Valley
Farm. The approval comes
in spite of unprecedented
public opposition to the
proposed 30,000 cow me-
ga-dairy, with more than
4,200 public comments
filed calling for officials
to deny this reckless wa-
ter pollution permit. Lost
Valley Farm will produce
approximately 187 million
gallons of animal waste
each year and use over 320
million gallons of water
annually, posing significant
risks of hazardous pollu-
tion and long-term impacts
to the Umatilla Basin and
Columbia River, especially
as water becomes scarcer
due to drought and climate
change. The agency’s de-
cision also highlights a
gaping loophole in Oregon
law: the state exempts large
dairies like Lost Valley from
monitoring and reducing
air pollution. The Oregon
Legislature can fix this
197, a bill that would end
unchecked pollution from
mega dairies,” the state-
ment read.
The groups are appar-
ently upset that the DEQ
and Ag department did not
have control over air pol-
lution from the new dairy.
They are backing a bill
in the current session of
the Oregon legislature to
change this.
The Oregon dairy in-
dustry is not in favor of
the bill, however. Tami
Kerr with the Oregon
Dairy Farmers Association
said the bill would burden
dairies with new require-
ments and regulations, even
though changes are being
made.
“Producers have vol-
untarily implemented a lot
of best management prac-
tices over the last nearly
10 years. We’ve installed
methane digesters, better
used to capture gas, and
we have made changes in
our feeding to our cows
and storing of our silage,”
she said.
The bill was introduced
in response to the new dairy
at Boardman, that environ-
mentalists say will nega-
tively impact air quality.
“First of all there is re-
ally no air quality problem
in Oregon, so I don’t know
what problem they’re trying
to solve because we don’t
have a problem. I’d like to
ing kids that through hard
work and dedication, they
can overcome obstacles and
lead meaningful lives help-
ing others—as professional
athletes or in any profession
could share that shows that
we do have a problem in
Oregon,” Kerr said.
The new dairy is ex-
pected to start operation in
the next couple of weeks,
bringing in about 16,500
cows and then increasing
that to 30,000 over the
coming year. Owners have
worked out a deal to trade
part of the 5,000 acres of
irrigation rights it bought
from the tree farm with
neighbors for groundwa-
ter rights, which it will be
able to use year-round.
That transfer has to first
be approved by the state,
and until that is done it has
an agreement to purchase
water from the Port of Mor-
row. The trade is also being
challenged by some of the
environmental groups such
as WaterWatch of Oregon.
During the hearings
process the Oregon Depart-
ment of Agriculture said it
reopened the public com-
ment period to “enhance
outreach to under-repre-
sented communities in the
area.” This resulted in an
additional 2,021 additional
comments. During the ex-
tended comment period and
as part of a hearing held in
the community, members
of the local communities
expressed support for the
permit and the dairy’s op-
eration.
The Morrow County
Commission wrote a letter
of support in favor of ap-
proving the dairy permit.
they aspire to. Learn more
about Harlem Ambassadors
at www.harlemambassa-
dors.com.
Tickets to this event are
free, due to funding pro-
vided by Morrow County
Unified Recreation District.
These complimentary
tickets can be picked up
starting on Friday, April
7, at Bank of Eastern Or-
egon (Heppner and Ione
locations); Murray’s Drugs
and Morrow County Grain
Growers (Heppner, Lexing-
ton and Ione locations).
Tickets are necessary to
get into the event, so pick
your tickets up early.
Community
lunch menu
St. Patrick’s Catholic
Parish volunteers will serve
lunch on Wednesday, April
12, at St. Patrick’s Senior
Center. Lunch will be an
Easter-themed meal of ham
with raisin sauce, scalloped
potatoes, green beans, car-
rot salad, hot rolls, and
“bunny butt” cupcakes.
Milk is served at each
meal. Suggested donation
is $3.50 per meal. Menu is
subject to change.
Open House for our new
City Manager, Edie Ball.
at Heppner City Hall
Conference Room.
Chamber lunch
meeting
The next lunch meeting of the Heppner Chamber of
Commerce will be an all entities report this Thursday,
April 6, at noon in Heppner City Hall conference room.
Cost of lunch is $10; Willow Creek Diner will cater.
Chamber lunch attendees were asked to RSVP at 541-
676-5536 no later than Monday, April 3, to guarantee a
lunch. Those planning on attending but not eating are still
asked to notify the chamber to ensure adequate seating.
Walk MS – ‘Together we are
stronger’
Participants at a past Eastern Oregon Walk MS. -Contributed photo
The Eastern Oregon
Walk MS, themed “To-
gether We Are Stronger,” is
planned for Saturday, April
22, at 10 a.m. at All Saint’s
Episcopal Church.
The walk gives people
from around the state the
opportunity to team up with
FOR SALE:
APRIL 10TH
5:00 pm to 7:00 pm
Tax Wise & Otherwise
A periodic column by Daniel Van Schoiack, CPA
Capital Loss Vs. Ordinary Loss;
There’s Much to Lose!
The last article discussed the tax advantage of long-
term capital gains over ordinary gains. Reference was
given as how the sale of depreciated equipment can result
in an unfavorable ordinary gain instead of a preferred
capital gain. Now here is the twist; while long-term capital
gains are preferred over ordinary gains, ordinary losses
can yield a greater tax benefit than capital losses.
There is a limit to the amount of capital losses deduct-
ed in a single year. The maximum deductible is $3,000;
the rest is carried forward to future years. Capital losses
offset capital gains, but not other income. On the hand,
ordinary losses are written off entirely and used to offset
other taxable income.
For example, imagine a parcel of land is sold at a
loss of $30,000 due to decline in the market. If the loss
was ordinary, the entire amount is written off in the year
of sale. However, if it was a capital loss, only $3,000 is
written off each year for 10 years, unless there are capital
gains to offset.
That brings us to the question of what type of prop-
erty qualifies for an ordinary loss versus a capital loss.
Generally, capital losses result from the sale of property
held for investment, while ordinary losses are attributed to
property used in a “trade or business.” As in many areas
of the tax code, it is not always black and white in deter-
mining whether property is used in a “trade or business.”
For example, in determining whether rental prop-
erty was used in a “trade or business,” the courts look at
how active the landlord was in managing the property.
In the case of “Durbin” the court held the landlord did
not take an active role in managing farmland leased to a
tenant. Therefore, the loss from the sale of the property
was treated as a capital loss. On the other hand, in the
case of “Good,” the landlord was actively involved in
the management of leased farmland and was allowed to
deduct the entire loss from the sale of the property as an
ordinary loss.
In another case where a taxpayer did nothing more
than receive a check in the mail and pay a few bills on an
inherited rental house, the court ruled the property was not
used in a trade or business. However, if the owner took
an active role in managing the property, the loss from the
sale of a rental house will be allowed as an ordinary loss.
While capital losses are usually less favorable than
ordinary losses, a loss from the sale of personal property
is never deductible. Now, I am at a “loss” as how to end
this article, so please feel free to contact me if you have
any questions.
Daniel Van Schoiack CPA, can be contacted at 541-
676-9971 or danielrvan@yahoo.com. Recent articles can
viewed at danielcpapro.com.
friends, loved ones and
co-workers to raise funds
and support those affected
by MS.
The National MS Soci-
ety has raised $920 million
for research to date, with
17 therapies having been
approved by the FDA.
Of funds raised through
events like the walk, 64
percent goes to programs
and services, 14 percent to
research, 15 percent for fun-
draising, and seven percent
to administrative costs.
Death Notices
Casey Allen Nelson—Casey Allen Nelson, 29, of
Heppner died April 1, 2017 at Harborview Medical Center
in Seattle, WA.
A celebration of life will be held at noon on April 15
at his home in Heppner.
The following names were
2004 Pine Mountain Pop-up Camper misspelled or omitted from the 2017
with refrigerator, furnace, water heater, Remembrance Walk/Run memorial
water pump, battery center w/ charger,
list: Joe Bennett, David McLachlan,
sleeps 4. $5,000 call Bonnie for
appointment. 541-676-5328.
ALL NEWS AND ADVERTISEMENT DEADLINE:
MONDAYS AT 5:00 P.M.
Cayle Henry Krebs, Cindy Green,
Rosalie Holding, Dale Simpson, James
Simpson, Gilbert & Ada Simpson