o
EIGHT MEDFORD (OMGOK) MAIL TRIBUNE
Sunday Oeiobr 23, 1959
State Tax Commission Inept, Violating Lavs,
. (Editor'! nol: Thm iisu of
the taxation of orchard trees
Is becoming a major one in
Jackion county, with the dead
line for tax statements to be
sent out rapidly approaching,
and All no settlement in sight.
The following article was pre
pared by leader of the Jack
son County Fruit Growers
league, and is signed by its
president. It was prepared
partly to set forth the league's
position in the matter, and part
ly as a reply to a letter by Tax
Commission Sam Stewart,
which was printed recently in
the Mail Tribune.)
The Fruit Growers League of
Jackson County appreciates the
opportunity to present its side
of the orchard tree assessment
controversy to the other tax
payers of Jackson County.
We believe all taxpayers
should be interested in this mat
ter, as it is very clear to us that
the tax commission of the state
of Oregon has concentrated in
tne hands of three men dicta
torial power which amounts to
contempt of democracy and the
rights guaranteed by the con
stitution to all citizens, although
the commercial orchards grow
ers have been singled out for
"the treatment" in this case, any
other person reading this state
ment canil next.
Equality is Aim
First of all, the assessment of
property in Jackson county has
been turned over to the state
tax commission. This was done
In order to bring equality of as
sessment throughout the state.
While this was done in good
faith, it appears now to have
been an unwise move as our
locally elected officials who
understand our economy have
been reduced to bookkeepers
and at the same time, for exam
ple, the commission is attempt
ing to assess orchard trees in
Jackson county while trees in
many other parts of the state are
not being assessed.
The law provides that the as
sessors doing the appraising are
to be qualified. The orchardists
maintain the appraisers did not
have even a rudimentary knowl
edge of fruit trees or fruit grow
ing. The commission admits the
appraisal work was done from
aerial photograph. Even an ex
perienced orchardist would have
trouble identifying tree species
or varieties' and all other0 fac
tors involved from these photo
graphs. Dr. Blanch Quoted
Dr. Blanch- of Oregon State
college has been referred to as
an authority for the basis of as
sessment work on trees, in Jack
son county by thstate tax com
mission. His study was made on
trees in Hood River and the Wil
lamette valley. He advised the
state tax commission that value
of trees should be based on poor
years as well as good years and
the time and cost factor of get
ting an orchard tree into pro
duction should be recognized.
Dr. Blanch has authorized the
fruit growers league to quote
him as follows:
"No assessment on orchard
trees would be a fair assessment
unless a careful study were made
of individual orchards, evaluat-
ing varieties, production, loca
tion, income and the many other
factors affecting orchard val
ues." This has obviously not been
done.
"Deal" Offered
The tax commission offered
the fruit growers "a deal" low
ering the assessment very ma
terially. The fruit growers told
the commission that we would
not be a party to such a deal.
Our position is that we want an
opportunity to test the law in
the court," and if the court de
cides we owed the tax, we only
wanted to be assessed fairly.
This is still our position.
. The state tax commission has
" recently had hearing officers in
Medford. They have claimed to
be various things, including the
" Jackson county board of equali
zation, the state tax commission,
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or just hearing officers. These
hearings were conducted, in most
cases, in a very arbitrary man
ner. The state tax commission
claims they have heard this evi
dence and made adjustments in
about 50 per cent of the cases.
In view of the fact that these
hearings took many hours, it is
nearly impossible that the state
tax commission even heard this
evidence, although the law states
the taxpayer is entitled to be
present, and to present his case
before the board of equalization
(in this case the tax commission
claiming to be a board of equal
ization). At any rate the state
tax commission, acting as prose
cutor, judge and jury, confessed
that a large part of the work
done by its appraisers was in
correct. Laws Stacked
Nearly anyone realizes that
the laws are stacked in favor of
the tax collecting bodies. The
state tax commission claims to
have the law on its side and to
have followed it. The truth is
that the state tax commission has
been guilty of open and flagrent
violation of the law and cal
lousness in violating the consti
tutional rights of the citizens of
Jackson county.
The question that is more im
portant, to all of us as citizens,
than whether trees should be as
sessed, is whether a dictatorial
body such as the Oregon state
tax commission operates under
the laws of our state as the
other citizens do.
We wish to call your atten
tion to some of the violations
that have occurred in state tax
commissions "fruit trees assess
ment farce." These violations of
law will undoubtedly be tested
in a court of law. The fruit grow
ers urge anyone interested in
constitutional democratic gov
ernment to consider the issues.
Law Cited
The law provides that the
county board, of equalization
shall meet on the second Monday
of May of each year. This would
have been on May 9, 1955. The
statute further provides that the
board shall complete its work
within three weeks from May 9,
and may extend the time by ap
propriate resolution for a period
not exceeding .two weeks. This
same statute provides that the as
sessment roll shall be deemed
complete upon the expiration of
the three week period, or law
fully extended period. In no
case has this law been complied
with. - ,
At no time has the assessment
roll ever been before the Jack
son county board of equalization.
Under these circumstances, how
can it be said that the board of
equalization has fulfilled its duty
of examining the roll? It is our
position that the board must
have physical possession of the
roll. This is a clear violation of
the law.
If the State Tax Commission
contends it has a right to act as
a board of equalization, it has
never had possessiou of the Jack
son county assessment roll. This
is an illegal action.
Unformity Required
The commission cites the
statute pertaining to the general
supervisory powers of the state
tax commission. This statute re
quires uniformity of assessment.
Our position is that the facts
will disclose that only the com
mercial orchard properties have
been ordered assessed by the
commissioner, and he has there
fore failed to perform the very
duty elsewhere that he says he is
performing in this case. The Ore
gon Constitution states, in Ar
ticle 1 Section 32:
"All taxation shall be uniform
on the same class of subjects
within the territorial limits of
the authority levying the tax."
If the state tax commission
has ordered the levy of the tax
under its- general supervisory
power, it is required by the
Constitution to do so every
where. The commission wants
the public only to know about
those laws that seem to favor its
own interpretation. Article IX.
MODERN PLUMBING
JACKSON
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Single Compartment
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Cast Iron 30x21
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Section 1 contains the same con
stitutional requirement that all
taxes shall be levied and col
lected under general laws operat
ing uniformly, throughout the
state. Many orchards in other
counties of the state have not
been assessed.
Normal Conditions
The commission's definition of
14 w
RICHARD BOWERS
Parade Chairman
Jaycees Appoint
Parade Chairman
Richard Bowers, 327 Maple
st., has been named chairman
of the Medford Junior Chamber
of Commerce Christmas parade
committee, it was announced
Saturday.
The parade is held annually
in cooperation with the Medford
Retail Merchants association.
This year's parade will be
held Nov. 30 at 6:30 p.m. Some
100 floats and marching units
are expected to be entered. Cash
prizes will be awarded to win
ners in the various parade clas
sifications. The event is open to all clubs
and organizations in Jackson
county. Parade space for floats
and marching units may be re
served by telephoning Bowers
at Medford 3-4630.
Guidance Clinic
Adds Psychologist
Norman Sundberg, PhD, will
work one day each month with
the staff of the Southern Oregon
Child Guidance clinic, is was an
nounced yesterday by Dr. John
McAuley, president of the Guid
ance Clinic association.
Dr. Sundberg will supply ad
ditional special psychological
services needed in studying cer
tain types of diagnostic prob
lems of childhood, Dr. McAuley
said. His services will supple
ment help given by several
school psychologists and Loren
Messenger, PhD, of Southern
Oregon college.
The move has been made pos
sible through aid received from
the United Medford Crusade and
the support of the Southern Ore
gon Child Guidance Clinic asso
ciation, Dr. McAuley said.
Dr. Sundberg is a trained clin
ical psychologist. He received a
doctor's degree at the University
of Minnesota, and is now an
assistant professor of psychology
at the University of Oregon,
where he is organizing the doc
torate program.
CONCESSION GOES BROKE
Raleigh, N.C. (U.R) The op
erator of a concession at the
North Carolina State Fair
which offers prizes for skill with
a basketball had to close up
Thursday night when several
customers walked off with $200
in prizes. The contestants were
members of the North Carolina
State University basketball
team.
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true cash value is that it- is prac
tically synonymous with that of
market value. The law applicable
to assessment for the fiscal year
1955-56 is subject to the "normal
conditions" factor. This means
just what it says, and that is
that the current market value
must be adjusted to meet the
normal conditions factor. In
other words the assessment
Four Medford
Participate in
Four Medford city officials
will participate in discussions
during the three-day 30th an
nual convention of the League of
Oregon Cities at the Multnomah
hotel in Portland starting today.
Diamond L. Flynn, president
of the league, former Medford
mayor and a member of the Med
ford water commission, will pre
side at a luncheon Monday noon
at which municipal officials and
employees with 30 or more years
service will be introduced.
Allen C. Thompson, mayor of
Jackson, Miss., and president of
the American Municipal associa
tion, will be principal speaker
at the luncheon.
To Honor 'Veterans'
Among those who will be
honored for 30 or more years
service are Medford City Man
ager Robert Duff and Public
Works Director Vernon Thorpe.
Frank Farrell, Medford city at
torney, also will be honored as
a past president of the league.
Flynn also will preside at the
league's annual banquet at 6:30
p.m. Tuesday, at which time Gov.
Paul Patterson will speak. Lea
gue founders will be introduced.
W. H. Miller, former Gold Hill
mayor and the league's first tem
porary secretary, will respond
for founders present.
City Manager Duff will sub
mit a report on urban and fringe
area problems to the joint legis
lative interim committee on local
government and urban area prob
lems. Reports from eight other
cities and organizations will be
presented at 2 p.m. Monday.
To Lead Panel
Duff also will be one of four
discussion leaders at a general
session at 9:30 a.m. Tuesday on
city personnel problems. Duff
Scout District Plans
Recognition Banquet
The Big Pines district of the
Crater Lake Area council of
Boy Scouts will hold its annual
recognition banquet and election
of district officers at 7 p.m., Mon
day, Nov. 7. The banquet will
be held at the Roxy Ann Grange
on Springs st., Medford.
This will be the first annual
banquet held in Jackson county
in several years; - The meeting
will be for institutional repre
sentatives, unit leaders such as
scoutmasters, explorer advisors,
cubmasters and den mothers,
unit committeemen, district com
mitteemen and council members-at-large.
District chairan Bob Church
has urged district scouters to
attend. He said it will be a "husband-wife"
event. Roxy Ann
Grange ladies will prepare the
dinner. .
Officers to be elected include
the chairman, vice-chairman and
about six committee members at
large. '
Portland Youngster
Drowns in Fish Pond
Portland (U.R) Mark E.
Ehman, 2 V6 -year-old son of Mr.
and Mrs. Fred A. Ehman, Port
land, drowned Friday in the
waters of a neighbor's fish pond.
' Police said the boy apparently
wandered into the yard of Mr.
and Mrs. John Ardueser and fell
into the pond which contained
from two to three feet of water.
Continental Gas
WATER
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would have to take Into con
sideration not only current mar
ket value, but the market value
that could be had under normal
conditions. The custom has been
not to take the height of the
market or the depth of the mar
ket, but to arrive at an average.
The commission states that it
was the conclusion of the at
torney general that orchard trees
Officials To
LOG Talks
will discuss "Medford's Pro
gram" at the meeting.
Thorpe will be one of four
panel members discussing "Plan
ning the Arterial Street System"
at a planning and zoning section
meeting at 10 a.m. Monday.
Other panel members will be
W. C. Williams, assistant state
highway engineer; Lloyd T.
Keefe, director of Portland plan
ning commission; and Paul O.
Landry, Klamath Falls mayor
and a director of the League.
H. E. Mackie, Medford build
ing inspector, will lead a discus
sion on "Standard Building Prac
tices Illustrated" at a meeting of
the building regulation section at
2 p.m. Tuesday.
Representatives of the League
of California Cities, the Associa
tion of Washington Cities, and
the Union of British Columbia
Municipalities also will parti
cipate in convention activities.
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Can
You buy a refrigerator only two or three times
in your lifetime.
Yet you don't hesitate to buy one without
getting so much as a look at the intricate "works"
that makes it run.
How do you dare make such an important
purchase without having an expert check it over
for you? What makes you so sure you're getting
your money's worth when you say, "I'll take
that one"? .
The answer's obvious. You look for the brand
name on the refrigerator your "guarantee."
You've learned to follow this first rule of safe
and sound buying:
A good brand is your best guarantee
No matter what kind of product you want to
Fruit Growers Here Claim
are legally assessable. The at
torney general also stated that
other type of trees were assess
able, including shade trees. If
the commission desired to fol
low the law as the attorney gen
eral claims it to be, they have
singled out the . orchardists, be
cause the orders are directed
only to the owners of commer
cial orchard property. If the tax
commission were honestly fol
lowing the attorney general's
opinion, it should order the Jack
son county assessor or board of
equalization to forthwith tax
everybody's apple tree in their
back yards. This has not been
done.
Values Erroneous
The commission has, up until
Thursday of this week, main
tained that its declared valua
tions of Class A and Class B
were fair and valid. They have
now, by their announcement, de
clared that most of these val
uations were erroneous. They
further claim that they went
upon the premises, presumably
of each orchard owner, and made
an appraisal. Of two this is true.
The appraisers were incompetent
because their findings were at
variance with what the commis
sion now purports to find, or the
commission is now wrong and
its appraisers are right. The only
reasonable conclusion is that the
appraisers, if they ever made an
inspection, were incompetent.
The commission claims that
the county board of equalization
has refused to act. The chair
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yeu find
in this
man of the Jackson county board
of equalization says that this is
not true and that it was impos
sible to make a just and fair ap
praisal under the commission's
orders, if the trees are assessable.
The commission wants the
public to think that it has given
the orchardists a fair equaliza
tion here. This is not true. The
commission refused to subpoena
witnesses for the orchardists and
in some cases even denied the
right to call witnesses to testify
concerning orchard valuations.
This hearing was held at the
taxpayers' busy harvest season.
Assessor In Violation
The county assessor states that
he is in violation of the law
which requires him to deliver
the assessment roll to the sheriff
on Oct. 15, 1955. The assessor
has executed an affidavit in
which he says he is ready to de
liver the roll to the sheriff, but
that he has received verbal in
structions from the tax commis
sion not to do so. If the commis
sion is so interested to observe its
duty to enforce the law as it
exists, why has it put the county
assessor in the position where
he is violating the law?
The tax commission claims it
has possession of the Jackson
county assessment roll and has
tried to get the county assessor
to take the same position. The
facts will show that the assess
ment roll was never delivered
to the county board of equaliza
tion, as required by law, nor has
I it ever been out of the hands' of
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iEie "guarasiiee"
pidure?
buy, you know a good brand won't let you down.
You know the maker stands back of it guar
antees it. And so, when you buy a good brand
you know you're right.
Read this newspaper to find out which are
the good brands (and the stores that sell them.)
The more good brands you know, the surer you
are about all your shopping.
BRAND NAMES FOUNDATION
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the assessor.
The commission wants the tax- -payers
of Jackson county to
think that it is looking after
their best interests. They have
been so completely inept that if
they hold their procedure to
gether at all, they have managed
to create a situation in which
the state tax commission has
sent out notices of increases to
the orchardists which omit all
improvements upon the orchard
ists' property. The tax commis
sion itself, in written orders
dated Sept. 7, 1955 and Sept 14,
1955, admitted that the pur
ported orchard assessments were
invalid and void because no no
tice of increase was ever given,
and stated that the increased as
sessment could be no bigger
than the notice given. They are
now in the position of having
given notices of maximum assess
ments on individual tracts of
property in which improvements
have not been included. This
will result in all other taxpay
ers of Jackson county paying
upon their improvements except
the orchardists.
The assessment rolls in Jack
son county have continued to
have the orchard valuations on'
them even after the tax commis- '
sion has declared them invalid!
The millage of all tax subdivi
sions has and will continue to
be based on an illegal assess
ment. Paul Culbertson, President
Fruit Growers League of
Jackson County
4th and Front
M
MEDFORD MAIL TRIBUNE