[5]By Jim Welsh, as featured in the Grange Bulletin [6]
The Department of Revenue (DOR) has been in the process of developing rules to the 2008 Legislative amendments to Oregon’s inheritance tax legislation that provided the farmers, ranchers, foresters and commercial fishermen a special tax status for estate transfers upon death of a family member. The DOR, it seems, is once again complicating the legislative intent within their rule making. Numerous agriculture industry members, accountants and attorneys are discouraged with this process and DOR’s inability to get it right. There will be more on this saga as it unfolds.