DocketNumber: TC-MD 020593A.
Citation Numbers: 17 Or. Tax 87
Judges: <bold>SCOT A. SIDERAS, Magistrate.</bold>
Filed Date: 8/29/2002
Status: Precedential
Modified Date: 1/13/2023
Lane County has appealed an order of the board of property tax appeals (board). The decision of the board was to lower the assessed value, for the 2001-02 tax year, of property owned by Richard A. Briggs and identified by Account 405215.
Lane County was represented by Steve Nassett, of its staff. Briggs presented his case.
The property at issue is owned by Briggs, subject to an easement granted to the Bureau of Land Management (BLM). Located on the west side of Greenhill Road near its intersection with Royal Avenue in Lane County, the property is about 22.2 acres in area, of which about 18.7 acres are delineated wetlands.
On December 29, 1999, Briggs donated a conservation easement to the BLM. As part of this process, a summary appraisal report was commissioned and submitted to the U.S. Department of the Interior, the BLM, and Briggs. That report found the market value of the property, as held in fee simple title, to be $40,000. An allocation of the interests conveyed found the rights embodied in the conservation easement to be worth $38,000. The reserved rights retained by Briggs were estimated at $2,000. The date of the report was April 14, 2000, for a valuation date of the day of the donation, December 29, 1999.
The board, after considering these facts, chose to reduce the real market value of Briggs' property to $2,000. *Page 89 Through this appeal Lane County seeks to have its value increased to $36,797.
3. The court is satisfied that the requirements for a holder of a conservation easement exist in this case. The BLM of the Department of the Interior, a federal agency, holds the easement. The BLM acted in concert, under both a Statement of Partnership and a Memorandum of Agreement, with the City of Eugene in the management of west Eugene wetlands. This degree of accord meets the test for cooperation between a city and a federal agency set out in ORS"The state or any county, metropolitan service district, city or park and recreation district acting alone or in cooperation with any federal or state agency, public corporation or political subdivision[.]"
4. Once the determination is made that an otherwise valid conservation easement exists, with the easement held by a qualifying holder, the action of the board is seen as proper. The rule for the taxation of conservation easements is set out in ORS
Lane County makes the point that ORS
IT IS THE DECISION OF THIS COURT that the appeal is denied. The March 22, 2002, order of the board of property tax appeals shall remain undisturbed.