Text Of Statement
Prepared in .Reply
To Questions of
Procedure in Talk
Following is the text of a
statement issued yesterday by
thj county assessor's office. .It
was prepared in answer to ques
tions of procedure in the office
raised during a talk in Medford
last Saturday by State Tax Com
missioner Sam Stewart:
On June 5, 1952 an agree
ment, copies of which are on
file, was entered into between
Jackson county and the State
Tax Commission for the purposes
of a reappraisal of certain
classes of taxable property of
this county, namely, real prop
erty, constituting land and build
ings. Quote Excerpti
Pertinent excerpts are quoted
from this agreement . . . "That
the State Tax Commission should
assume full responsibility for
convicting and completing the
appraisal or re-appraisal of all
taxable property in each classi
fication in Jackson county? Ore
gon. That the State Tax Com
mission shall begin the work in
April, 1952, and carry it to com
pletion as rapidly as feasible,
with every effort made to have
the work completed for use not
later than the 1956 assessment
roll, and that the State Tax Com
nssion will provide a supervisor
and such employees as the Com
mission deems necessary, using
member of the appraisal crew
of the County Assessor's office
when available and assigned by
the Assessor. It being agreed
and understood that it is desir
able for the regular appraisal
crew to work on the reappraisal
in conjunction with the Tax
Commission men and under the
Tax Commission supervisor for
the purpose of further develop
ment in appraisal procedure and
technique. It is mutually agreed
that members of the Assessor's
appraisal crew while assigned
by said Assessor to the appraisal
program will be under the sup
ervision of the State Tax Com
mission supervisor."
"It is also understood and
agreed that the assessor shall
continue with the regular per
sonal property and equalization
work and shall continue to have
access to the State Tax Commis
sion for usual and necessary
guidance and assistance' as here
tofore; (git is further mutually
agreed that the appraisal pro
gram also3 includes the follow
ing operations: Preparation of
maps for tax lotting and evalu
ating all properties.
Program Slated
In accordance with the above
agreement, the appraisal pro
gram was started. A supervisor
from the State Tax Commission
was sent to Medford, a field
staff was provided, and a separ
ate office was established so
that this work could be carried
on without interruption and
without interfering with the reg
ular routine of the assessor's of
fice. The appraisals were compiled
on forms and records in accord
ance with0 State Tax Commis
sion regulations and specifica
tions. A typical residential appraisal
form shows the cost per square
foot as per class, with a column
for adjustments for above or
rate, quality variation, condition,
depreciation and obsolescence,
over and under improvements,
district depreciation, total eco
nomic adjustment with a final
point for total cost less depre
ciation and a column for ''ap
praised value."
In 1954, when the re-appraisal
was nearing the stage of com
pletion, it was necessary to de
termine a ratio for assessment
i. to be applied to each appraisal.
After computing the overall fig
ures, as reflected in the final
figures set forth on the forms
for each appraisal, it was de
termined by those in authority
working in the reappraisal, that
25 would meet all the require
ments. 11
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BUY CLEA
ohorpa 2-4263
Ratio Applied
A 25 ratio was applied to
each final figure established on
each appraisal card or form.
It was not until March of 1955
that the assessor's office was
aware that the normal conditions
factor of 70 was NOT re
flected in the figures that were
turned over to us by the State
Tax Commission upon, comple
tion of the reappraisal.
The basis for the Normal Con
ditions as expressed herein is
contained in "Regulations" is
sued by the State Tax Commis
sion, article 8205.1 and is set out
in part:
ARTICLE 8205.1 "Real Prop
erty Valuation for Tax Pur
poses." "True cash value of real prop
erty shall have as its basis mar
ket value, and it may be above
or below market value by a, per
centage which reflects normal
conditions. This percentage re
lationship will be determined by
the State Tax Commission as of
January 1 each year, and will be
made available to each assessor
not later than February 1 of
that year."
Letter Quoted
The first official written docu
ment, relating to ratios, that ap
pears in our files, is a letter
from the State Tax Commission
and is set out in its entirety.
April 12, 1955
Mr. Robert G. Fowler
Jackson County Assessor
Medford, Oregon
Dear Bob:
"It has come to our attention
that there may be some dis
crepancies in the ratios being
used on various classes of prop
erty in your office for 1955.
Since the, reappraisal is com
plete, and the new values are
being used for the first time, it
is very important that a uniform
ratio be applied to the true cash
value of all property.
Commissioner Stewart and I
will probably be in your office
within the next week or ten
days, and at that time we would
like to discuss this problem more
fully. If you are using any var
iable ratios, however, I would
supgest that you hold up the ap
plication of them until we have
had an opportunity to go over
the whole problem.
We will let you know in ad
vance when we will be in Med
ford. With best regards, I am
Yours very truly,
Samuel B. Stewart,
Commissioner
(signed)
By
Harry J. Logan,
Chief Engineer. ,
Actually the variable ratios
referred to in the above letter
were not in regard to the 25
ratio applied to real property
but to a 26 ratio being used
on personal property in the cate
gory of inventories. The results
of this meeting are not docu
mented, but as a result of the
meeting, the personal property
department was ordered to re
duce the 26 ratio on inven
tories to 25.2 , which was done.
The second, and perhaps the
most important letter having to
do with ratios, is dated Decem
ber 12, 1955 and is set out in
part:
Mr. R. G. Fowler
Jackson County Assessor
Medford, Oregon
Dear Bob:
"This letter is being written
to answer yours of December 6,
and as confirmation of our con
versation in Medford last Fri
day, December 9.
In your letter you proposed
using a ratio of 31.25 for 1956
because that would keep your
real property assessments at
their present level. I agree. with
Ihii in theory, but as a practical
matter I think you should use
30. This is a much more
convenient figure and it is just
as accurate as your 31.25. You
would continue to appraise real
property as you have in the past
at market value and then assess
it at 25 of your appraised
value.
Since the normal conditions
factor has been set at 80 for
1956, the assessments on real
property would then be on a
theoretical ratio of .25 - 80 -
31.25. But since your apprais
In by 11 - Out by 5
All Work Fully Guaranteed
Never a Service Charge
issued Yesterday By County
als are on the conservative side
(sales indicate that appraised
value was about 95 of market
value) the ratio of 25 is more
properly 24 (.25 x .95): and
24 - 8 - 30 which is the
figure that will closely approxi
mate the ratio of assessed value
to true cash value as of January
1 if no change is made in the
assessment level of real prop
erty. Using 30 on personal prop
erty will result in higher assess
ments than you had in 1955, so
your adjustments in normal con
ditions factor will be accomp
lished without loss in assessed
value. There will be a shift in
taxes onto personal property but
this is due to the fact that the
ratio on personal property was
set too low in 1955 . . ."
Yours sincerely,
Samuel B. Stewart
Commissioner
(signed)
By
Harry J. Loggan
Chief Engineer
Not Uniform
The foregoing has been a
statement of the facts and cir
cumstances surrounding the ap
plication of a 25' ratio to the
market or appraised values of
land and buildings, rather than
the application of that same 25
ratio to True Cash Value. Does
this mean that a taxpayer of
Jackson County is being unfair
ly or over assessed or is paying
more taxes at 100 of market
value than if the ratio was ap
plied to True Cash Value? It
does not. '
Perhaps a clearer understand
ing can be achieved by citing a
Supreme Court decision as ap
plied to ORS 308.205 as pertain
ing to True Cash Value . . . "The
ultimate objective of appraise
ment and assessment is to bring
about the distribution of the cost
of government in just relation
ship to the value of each tax
payer's property. Unless the as
sessment exceeds the property's
value the individual taxpayer is
not -injured by an assessment
which is too big or too low, pro
vided the same error in propor
tionate degree is made through
out the tax levying district. Thus
uniformity is more important to
the taxpayer than appraisal in
terms of the correct number of
dollars."
An even clearer picture can
be obtained by quoting a section
from the report of the Legisla
tive Interim Tax Study Commit
tee as submitted to the Forty-
eighth Legislative Assembly and
dated December 13, 1954 . . .
"The fundamental fact is that
the individual's property tax bill
is high or low according to the
revenue requirements of the
county, city, school district and
special districts which have au
thority to levy taxes, and not
because of any change in the
general level of assessed
values . . ."
Pheasants Stealing
Tree Seeds for Mice
Salem (U.R) Fowl play in
the forests!
Research foresters attempting
to determine how much mice
like tree seed as food have dis
covered that China pheasants
were eating the Douglas fir
seeds they .had distributed for
the benefit of the mice.
The pheasants didn't scare eas
ily but Jack Gartz, who. is con
ducting the research for the State
Forestry Department hopes the
State Game Commission has
given him a solution.
The Commission has author
ized Gartz to blast near the
birds on a small island near the
State Forestry Department quar
ters at the edge of Salem. He
can blast but not harm the birds.
The island is populated by
several hundred ear-tagged field
mice the only "residents" of
the area. The pheasants are
strictly intruders. - -
Gartz said: "As far as I know,
this is the only island in the
world populated entirely by
mice."
Safety experts say the danger
of overturning a tractor increases
four times when speed is doubled.
Ask for Elmer
m
jjf W jP?
V
LUCY GARDNER
Active in 4-H Work
Eagle Point Girl
Is Named 4-H Club
Member of Month
Miss Lucy Gardner, 17, a
senior at Eagle Point high school
has been named Jackson county
4-H member of the month. She
is the daughter of Mr. and Mrs.
Victor Gardner, route 1, box 39,
Eagle Point.
A 4-H club member for eight
years, Lucy Gardner began 4-H
work while her family lived in
the Butte Falls area, joining a
cooking club lead by Mrs: John
Henshaw. When the family mov
ed to Eagle Point, she joined
the Antelope club and since has
participated in club activities
as well as projects in sewing,
cooking, freezing, swine, beef
dairy, junior leadership and
fishing.
Fifth Division Project
Lucy is now making a wool
dress for her fifth division clo
thing project, of which Mrs. E.
A. Malloroy is leader. She also
has an Angus heifer and cow
for beef project, under the
direction of Leonard Freeman,
she is enrolled in the 4-H jun
ior leadership project for the
third year.
She has entered several ex
hibits at the county fair. In 1953
and 1954 she won the bread bak
ing contest and represented the
county at the state fair. Twice a
member of the Jackson county
demonstration team at the state
fair, she demonstrated sack lun
ches in 1952. and salad making
in 1951.
Miss Gardner won a county
championship on white bread in
1953 and the county champion
ship in style review in 1955, and
was champion cooking judge at
the state fair, in 1952. She was
a member of the .Antelope club
girls team which was state
champion julging team in 1952.
Enters Angus in Fair
She took an Angue heifer to
the Oregon State fair to win
the Pacific Coast Aberdeen An
gus association women's auxil
iary award in 1954. Miss Gard
ner has attended 4-H summer
school three times as a scholar
ship winner.
Both her sister Dianna, 15,
and brother Arthur, 14, belong
to the Antelope club. Her fath
er was a club leader last year.
The Gardners live on a ranch
of about 1,000 acres and raise
Angus cattle.
She plans to become a regist
ered nurse, taking pre-nursing at
Oregon State college.
Two Men Sentenced
For Slaying Women
Portland (U.R) Penitentiary
sentences were meeted to two
men in Circuit Court here yes
terday both of them charged
with slaying women.
Fulton E. JacTcson was sen
tenced to 82 months for the
gunshot death last September
of Mrs. Mae Taylor, 37, Port
land. Donald K. Bookhultz, 41, drew
a four-year term for the Septem
ber knife slaying of Mrs. Clara
G. Simpson, the 35-year-old wife
of a Portland taxi driver.
Jackson's sentence was un
usual in that he drew a 41-month
sentence for manslaughter and
another 41 months under a rare
ly invoked statute covering fel
onies involving unlicensed fire
arms. Both men were originally
charged with murder, but the
charges were reduced to man
slaughter. 10
Per. Mo.
NEW or USED, On
Rental Purchase Plan
We'll be glad to give you
Particulars. Come in today!
ERSKINE'S PIANO STORE
-1304 Kings Highway
( l i l l ! I
Osteopathic Doctors,
Surgeons Clarify
Staff Status In RVMH
Because the staff status of
osteopathic doctors in the pro
posed new Rogue Valley Memor
ial hospital has been questioned,
a spokesman for the Southern
Oregon Society of Osteopathic
physicians and surgeons recent
ly released the following to
clarify their attitude toward the
hospital:
"The . question ' has been re
peatedly raised by certain poten
tial donors to the newly planned
community hospital as to wheth
er osteopathic physicians and
surgeons are to be given staff
status. To clarify the position
of the osteopathic society, we
wish" to issue the following state
ments: "1. We believe that the hos
pital project is an imperative
one to the welfare of the area.
Service lo Area
"2.We believe it should be
operated so as to service the en
tire community and such is
surely the intent of the Federal
Government in making Hill-Burton
funds available for such pro
jects. S. We believe that the pa
tients of all qualified physicians
and surgeons should have access
to its facilities (i.e. free choice
of physicians).
"4. We will not engage in any
inter - professional wrangling
which would block transposing
a community necessity into real
ity.
t) roll rr T T IS LIGHTWEIGHT AND EASILY HAHDLED . . .
AXH UV" C4jf POWERFUL MOTOR CREATES EXTRA STRONG VACUUM. I 7
WM u"ing! , REACHES ALL PARTS OF ROOM WITHOUT MOVING. , T?-
jjj ready ij, CAN BE USED FOR COMPLETE H0USECLEANIN6.
ONE ATTACHMENT FOR
FLOORS AND RUGS
.ONE SIDE CLEANS RUGS
... LIFT. IT FLIPS
OVER THE
OTHER SIDE
CLEANS BARE
FLOORS. ONLY
G.E. HAS IT!
Weisfield's Jewelers 122 E. Main, Medford
Please send me the G.E. Swivel-Top Canister
Vacuum as advertised at 49.95. I am enclos
ing ?
and will send $...
or S per month until the entire
amount is paid.
NAME PHONt -
ADDRESS HOW LON6
CITY : ZONE STATE
WHERE EMPLOYED Hw LONG
CREDIT REFERENCES
Friday, January 27, 1SS8
Assessor's Office
Pledge Continued Service
"5. We pledge the osteopathic
profession's continued service to
this community to the extent of
our ability and hope that our
patients may ultimately be bene
fited equally with all.
"Thus, the osteopathic profes
sion is behind the hospital pro
ject even though osteopathic phy
sicians and surgeons are, in pres
ent plans, excluded from any
staff status in the new hospital.
The important thing is for the
community to have this hospital.
Our friends and patients may rest
assured, . that in giving to this
nospitai, tney are giving to a
worthy cause and one in the in
terests of humanity."
Court Records
POLICE COURT
Thomas E. Davis, no operator's li
cense on person, S10; failure to yield
right of way. S10.
Ernest E. Shulke. violation of basic
rule, $10; failure to stop at red light.
S5.
Lesta Dufek, violation of basic rule,
$10.
DISTRICT COURT
Joseph Minor, violation of basic
rule. $10. i
Charles C. Cowan, ' failure to stop
for school bus unloading children,
$12.50.
Harold E. Anthony, overload, $62.
Ronald L. Swindler, truck speeding,
$10.
' Rose Ann Vinson, possession of un
tagged venison, $25 and costs, sus
pended. CIRCUIT
Ralph H. Lounsbury vs. Marjorie
Lounsbury, divorce complaint.
per week
1
OPEN
MMM MM
MEDFORD (OREGON) MAIL TRIBUNE ELEYWC
McMinnville Child
Killed by School Bus
McMinnville (U.R) Cathy
Johnson, five-year-old daughter
of Mr. and Mrs. Russell Johnson,
was killed instantly yesterday
afternoon when she ran into the
path of a school bus after leav
ing her kindergarten class.
The girl was one of a group
of children who had been play
ing in newly-fallen snow after
being dismissed from classes 15
minutes before the accident. ,
Two witnesses told police
Cathy darted between double
parked cars directly in the path
of the bus. Garth Reece, driver
of the bus and a graduate stu
dent at Linfield College, was not
cited by police.
The accident was the first
pedestrian fatality in McMinn
ville in three years.
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