Kelleher v. Deschutes County Assessor, Tc-Md 091601b (or.tax 3-16-2011)

CourtOregon Tax Court
DecidedMarch 16, 2011
DocketTC-MD 091601B.
StatusPublished

This text of Kelleher v. Deschutes County Assessor, Tc-Md 091601b (or.tax 3-16-2011) (Kelleher v. Deschutes County Assessor, Tc-Md 091601b (or.tax 3-16-2011)) is published on Counsel Stack Legal Research, covering Oregon Tax Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Kelleher v. Deschutes County Assessor, Tc-Md 091601b (or.tax 3-16-2011), (Or. Super. Ct. 2011).

Opinion

DECISION
Plaintiffs appeal Deschutes County Assessor's (Assessor) letter stating that Plaintiffs' property identified as Account 187061 (subject property) no longer qualified for the Deschutes County Habitat Conservation and Management program. A trial was held before Magistrate Jeffrey S. Mattson in the Oregon Tax Courtroom on October 15, 2010. Kyle Schmid, Attorney at Law, appeared on behalf of Plaintiffs. Darrin Kelleher (Darrin) and Nancy Kelleher (Nancy) testified on their own behalf.1 Laurie Craghead, Deschutes County Counsel, appeared on behalf of Defendant Assessor. Douglas Adair, Senior Assistant Attorney General, appeared on behalf of Defendant Department of Fish and Wildlife (ODFW). The following individuals testified on behalf of ODFW: Glen Ardt (Ardt), Wildlife Habitat Biologist, Deschutes Watershed District, ODFW; Steve George (George), Wildlife Biologist, ODFW; Larry Pecenka (Pecenka), Habitat Biologist and Manager of Wildlife Habitat Conservation and Management Program, ODWF; Patty Snow (Snow), Land and Water Use Coordinator, ODFW; Amy Stuart (Stuart), Deschutes Watershed Manager, ODFW. *Page 2

Plaintiffs' Exhibits 1 through 5, Assessor's Exhibits A and B, and ODFW's Exhibits A through E were admitted without objection.

I. STATEMENT OF FACTS
On March 31, 2004, ODFW notified Assessor that the subject property, 19.45 acres, was certified to participate in the Wildlife Habitat Conservation Management Program (Program.) (ODFW's Ex A at 10, 11.) Snow testified about the Program's history, special assessment for qualifying property and the need for periodic monitoring of the program participants.

George testified that participants in the program agree to comply with an approved Wildlife Habitat Conservation Management Plan (Plan). (Id. at 12 — 38.) He testified that an entire tax lot is "required to enroll" in the program and that "partial tax lots" are not permitted. George noted a Plan requires that existing structures are fully described, "management practices which will be used to achieve and or maintain the Habitat types listed, and time frames for implementation of these practices" are detailed, including for this subject property grazing practices. (See id. at 14, 15.)

Pecenka testified that, in 2004, he "took over monitoring the wildlife program." He stated that on April 11, 2005, Plaintiffs were sent their "first non compliance letter." (See id. at 41.) In that letter, Plaintiffs were advised that they were out of compliance for: (1) their grazing practice; (2) having two buffalo on the subject property; and (3) grass height. (Id.) The letter stated that the out of compliance "activities must be corrected within six (6) months of the date of this letter to retain this 19.45 acre property in the [Program.]" (Id. at 42.) Three ODFW employees visited the subject property on April 14, 2005, "to discuss non-compliance issues." (Id. at 74.) According to the "history of Kelleher WHCMP enrollment," "[l]andowner indicated an interest in building a shop. ODFW staff made it clear to the landowner must first contact *Page 3 ODFW with a description of any new developments on the property for ODFW review of a proposed plan amendment." (Id.)

Pecenka drove by the subject property on December 22, 2005, and "observed livestock on property (grazing during season not agreed to)."(Id.) After checking with George, "Pecenka was informed that George gave approval to the landowner request to bring livestock onto property to accommodate livestock care during holiday season." (Id.)

Pecenka testified that the next visit to the subject property was in August or September 2007. He testified that, at that visit, it was discovered Plaintiffs applied for a permit to build a garage in November 2005. (Id at 55.) Pecenka testified that the application was made without notice to ODFW, [without] submitting the proposed WHCMP plan amendment to ODFW, and [without] ODFW approval as required by [OAR] 635-430-0070 and as verbally stated to landowner on 4-14-05 by ODFW staff." Id.) Pecenka referenced a copy of a "generic letter," dated December 26, 2007, and signed by him, which advised participants that approximately 65 percent were "following their WHCMP plans" and the remaining 35 percent were "in non-compliance with the signed plan[s]." He further stated that resulted in "ODFW taking acting to help the landowner get back in compliance or to help the landowner remove their property from program enrollment." (Id. at 70.) Pencenka referred to another generic letter, dated March 9. 2009, which stated that "ODFW has removed 18 properties from WHCMP enrollment withback-tax consequences to those landowners [and] [a]nother 10 propertiesare teetering on the brink of removal"(Id. at 110 (emphasis in original).)

Ardt testified that, in February 2008, he made his first contact with Plaintiffs. He issued a non-compliance letter, dated February 19, 2008.(Id. at. 73.) The letter questioned whether Plaintiffs intended "to meet the objectives of the WHCMP [and schedule a meeting] to discuss *Page 4 how [Plaintiffs planned] to meet WHCMP objectives. (Id.) Ardt testified that he and Stuart visited the subject property on March 3, 2009. ODFW memorialized the verbal agreement with Plaintiffs "to bring the plan back into compliance" in a letter dated March 14, 2008. (See id. at 80.) That letter provided a table, entitled Tree, Shrub and Bunchgrass Recommendations "to pick from for the irrigated SE Corner Pasture Area and around the Pond." (Id.) The letter instructed Plaintiffs to:

"[p]lant at least three different shrub species around the pond * * *along with two tree species and five different shrub species in the pasture area. Within two years, plan 1/3 or more of each of the areas in a combination of trees, shrubs and bunchgrass, in a mosaic pattern or in patches (call if you have other species you want to include or questions regarding specifics that we didn't discuss[.]"

(Id.) On September 10, 2008, Plaintiffs wrote to Ardt, responding to Ardt's letter. (Id. at 82-84.) On September 23, 2008, Ardt responded to Plaintiffs and suggested various updates to the Plan. (Id. at 86-87.) On November 14, 2008, Ardt wrote to Plaintiffs, thanking Plaintiffs for "dropping of a revised Wildfile Habitat Conservation and Management Plan (WHCMP)[.]" (Id. at 88.) He commented on the "notable change * * * to increase grass height to 9 inches during the growing season from March 1st — October 1st to better meet the grassland objectives the plan was setup to provided." (Id. at 88.) On December 9, 2008, Ardt wrote to Plaintiffs, attaching a copy of the "modified plan [setting] aside the south east corner of your property solely for wildlife and [modifying the] grazing strategy so that 9 inches or greater grass height is always in the grazed potion of your property 12 months of the year, with a 4 inch or greater grass height in the enclosed pond area." (Id. at 99.) Ardt wrote that "[a]n alternate strategy is to graze 1/3 of *Page 5 the pasture with no minimum grass height retention, while deferring the other 2/3rds from grazing for the year." (Id.) The modified Plan noted:

"15. Management practices * * *.

"* * * * *

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Related

§ 308A.430
Oregon § 308A.430
§ 308A.409
Oregon § 308A.409
§ 308A.403
Oregon § 308A.403
§ 635-430-0080
Oregon § 635-430-0080

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Bluebook (online)
Kelleher v. Deschutes County Assessor, Tc-Md 091601b (or.tax 3-16-2011), Counsel Stack Legal Research, https://law.counselstack.com/opinion/kelleher-v-deschutes-county-assessor-tc-md-091601b-ortax-3-16-2011-ortc-2011.