Baker County issues tax warrants for delinquent personal property accounts
By Logan Bagett on Thursday, July 9th, 2026 in More Top Stories Northeastern Oregon News
BAKER CITY — The Baker County Treasurer/Tax Collector has initiated enforcement actions against local property and business owners with delinquent personal property tax accounts, following the strict mandates of Oregon Revised Statute (ORS).
Under Oregon law, personal property tax regulations heavily impact both commercial operations and individuals owning manufactured structures that are assessed as personal property. These are subject to the exact same assessment, taxation, and collection laws as standard business personal property.
Local officials are required to issue legal warrants to enforce payments after a period of 30 days from the date any personal property tax becomes delinquent.
The publication of these accounts serves as part of the mandatory public notice procedure required under ORS 311.615, which dictates that notification of the warrants must be delivered via both certified mail and public dissemination by the county. Each standard warrant enforcement process incurs a mandatory $52.00 warrant fee, added directly to the property owner’s total debt along with ongoing interest, calculated through July 15, 2026.
The published tax roll includes a wide array of accounts ranging from single-year residential oversights to multi-year commercial liabilities.
High-value delinquencies:
The single largest account on the published enforcement list belongs to Swan Mining Operations, LLC (Account #702015). The mining business faces a total outstanding balance of $17,099.04 following consecutive years of unpaid taxes, including a 2024 principal delinquency of $6,487.83 and heavy accrued interest.
Several other notable local businesses and individuals face significant multi-year liabilities:
- Holly Sue Gustafson (Haines, OR): Owes a total of $2,145.63 spanning back to 2023.
- James & Nicole Howerton (Baker City, OR): Owe $1,640.06 across four years of consecutive delinquencies (2022–2025).
- Sierra Howerton ET AL (Baker City, OR): Owe $1,137.15 for a 13th Street property across a matching four-year span.
- David A. Wolf (Huntington, OR): Owes $1,042.33 for a residential personal property account spanning 2022 to 2025.
Main Street business listings:
A handful of active local service and retail operations have also been swept into the warrant issuance phase for single-year 2025 delinquencies:
- Randall Wade Schiewe (DBA Paul’s Transmission & Humbles Car Wash): Faces combined warrants across multiple accounts totaling $1,122.50.
- Adam Woodford (DBA Grocery Outlet of Baker): Faces a tax warrant totaling $830.45 for 2025 business personal property.
- Paul’s Transmission & Repair: Listed under a separate active account for $617.22.
The public ledger also reveals extensive multi-property delinquencies under single ownership structures. In the Durkee area, property owner Wayne Wickett (along with co-owner Roberta Chantel L. across various accounts) holds nine separate personal property accounts on Express Road facing active warrants.
While individual amounts on the Wickett properties are relatively minor—ranging from single-year totals of $139.49 to four-year totals of $677.60—the aggregate across all nine accounts brings their total combined regional tax liability to $2,704.94.
County officials urge all listed property and business owners to contact the Baker County Treasurer/Tax Collector’s office immediately to clear balances before additional statutory collection actions or asset seizures are initiated.
Find Baker County’s full list of delinquencies posted below:
| Account # | Owner of Property | Description of Property | Year | Tax Due | Interest Accrued (to 7/15/2026) | Warrant Fee | Total Amount Due |
|---|---|---|---|---|---|---|---|
| 900774 | Alstott, Arianna | 2340 21st St, Baker City OR 97814 | 2025 | $139.59 | $3.73 | $52.00 | $195.32 |
| 901273 | Baker County Rentals LLC | 914 Ruby St, Haines OR 97833 | 2025 | $87.08 | $2.42 | $52.00 | $141.50 |
| 900101 | Bauer, Tracy | 1695 Auburn Ave #25, Baker City OR 97814 | 2025 2024 | $31.11 $38.79 | $1.94 $8.62 | $52.00 — | $132.46 |
| 900083 | Boden, Nathaniel & Alexandria | 3230 14th St, Baker City OR 97814 | 2025 2024 2023 2022 | $69.99 $60.52 $61.04 $61.11 | $4.36 $13.45 $23.33 $33.14 | $52.00 $52.00 — $52.00 | $534.94 |
| 900472 | Brennan, Kelly C/O Larry & Trudy McGill | 48055 Clear Creek Rd, Halfway OR 97834 | 2025 | $50.70 | $3.16 | $52.00 | $105.86 |
| 900143 | Bunch, Kyle | 1695 Auburn Ave #27, Baker City OR 97814 | 2025 | $85.54 | $5.32 | $52.00 | $142.86 |
| 901240 | Butler, Gregory E & Dawn | 640 S Mill St #24, Sumpter OR 97877 | 2025 | $347.49 | $21.63 | $52.00 | $421.12 |
| 900067 | Cowdry, Krishtion Alexander | 1695 Auburn Ave #37, Baker City OR 97814 | 2025 | $38.88 | $2.42 | $52.00 | $93.30 |
| 901173 | Cox, Sydney Ann | 54050 Hwy 86 #16, Durkee OR | 2025 | $137.51 | $8.56 | $52.00 | $198.07 |
| 900611 | Gustafson, Holly Sue | 1315 Cole St / PO Box 104, Haines OR 97833 | 2025 2024 2023 | $549.60 $540.85 $538.83 | $34.20 $120.19 $205.96 | $52.00 $52.00 $52.00 | $2,145.63 |
| 900493 | Hallett, Samantha & Cody | 3255 14th St, Baker City OR 97814 | 2025 | $305.83 | $19.03 | $52.00 | $376.86 |
| 900660 | Howerton, James & Nicole | 3201 13th St, Baker City OR 97814 | 2025 2024 2023 2022 | $358.63 $251.85 $254.00 $254.33 | $22.31 $55.96 $97.08 $137.90 | $52.00 — — — | $1,640.06 |
| 901271 | Howerton, Sierra ETAL / Lovell, Garrett | 3265 13th St, Baker City OR 97814 | 2025 2024 2023 2022 | $185.86 $180.43 $177.23 $172.62 | $11.56 $40.09 $67.75 $93.61 | $52.00 — — — | $1,137.15 |
| 900797 | Hubbs, Donald H ETAL / Hubbs, Flora M / Jeffs, George | 08S42 Lot 2900, Baker City OR 97814 | 2025 | $665.79 | $41.44 | $52.00 | $1,077.46 |
| 900105 | Kilby, Amy | 3240 14th St, Baker City OR 97814 | 2025 | $62.99 | $3.92 | $52.00 | $118.91 |
| 900070 | Lane, Mary Jane | 3330 H St, Baker City OR 97814 | 2025 2024 | $107.16 $46.55 | $6.66 $10.35 | $52.00 — | $274.72 |
| 900708 | McKim, Ivan D & Susan M | 47565 Cornucopia Hwy, Halfway OR 97834 | 2025 | $15.00 | $0.93 | $52.00 | $67.93 |
| 900138 | Mehlhorn, Carolyn M ETAL / Buxton, Jeffrey Dean | 1695 Auburn Ave #36, Baker City OR 97814 | 2025 | $121.78 | $7.58 | $52.00 | $181.36 |
| 900777 | Miller, Scot ETAL / Shankle, Michelle | 3374 H St, Baker City OR 97814 | 2025 | $84.92 | $5.29 | $52.00 | $142.21 |
| 900571 | Olson, Crystal & Eric | 1695 Auburn Ave #47, Baker City OR 97814 | 2025 2024 | $113.85 $110.33 | $7.08 $24.52 | $52.00 — | $359.78 |
| 900865 | Scott Family Trust | 305 Second St, Baker City OR 97814 | 2025 2024 2023 | $91.63 $89.69 $89.01 | $5.71 $19.93 $33.98 | $52.00 — — | $485.95 |
| 901022 | Smellage, Greg | 375 E Jefferson St, Huntington OR 97907 | 2025 2024 | $190.44 $96.31 | $11.84 $19.36 | $52.00 — | $421.95 |
| 901132 | Swanson, George D | 3315 Austin Springs Rd, Dukedom TN 38226 / 31068 Old Hwy 30, Durkee OR 97905 | 2025 | $16.89 | $1.06 | $52.00 | $69.95 |
| 901224 | Wolf, David A C/O Starr Monson | 255 W 1st St, Huntington OR 97907 | 2025 2024 2023 2022 | $172.33 $167.61 $163.43 $142.99 | $10.72 $37.25 $62.47 $77.53 | $52.00 — — — | $1,042.33 |
| 900635 | Zunino, William | 602 S Mill St / PO Box 69, Sumpter OR 97877 | 2025 2024 | $411.35 $404.99 | $25.60 $90.00 | $52.00 — | $983.94 |
| 700457 | Paul’s Transmission & Repair | Business Personal Property / auto repair | 2025 | $532.10 | $33.12 | $52.00 | $617.22 |
| 700055 | Schiewe, Randall Wade DBA Humbles Car Wash | Business Personal Property / service station w/ carwash | 2025 | $168.55 | $10.49 | $52.00 | $231.04 |
| 700170 | Schiewe, Randall Wade DBA Paul’s Transmission | Business Personal Property | 2025 2025 2024 | $790.28 $4,951.43 $6,487.83 | $49.18 $308.15 $1,441.81 | $52.00 $52.00 $52.00 | $891.46 (Note: Multi-year total wasn’t in source for this line block) |
| 702015 | Swan Mining Operations, LLC | Business Personal Property | 2023 | $2,820.67 | $985.15 | $- | $17,099.04 |
| 702094 | Woodford, Adam DBA Grocery Outlet of Baker | Business Personal Property | 2025 | $732.85 | $45.60 | $52.00 | $830.45 |
| 900957 | Wickett, Wayne | 34708 Express Rd #29, Durkee OR 97905 | 2025 2024 2023 2022 | $23.33 $23.28 $23.48 $23.51 | $1.46 $5.18 $8.98 $12.75 | $52.00 — — — | $329.97 |
| 901026 | Wickett, Wayne ETAL Chantel, Roberta L | 34721 Express Rd #25, Durkee OR 97905 | 2025 2024 2023 2022 | $89.52 $89.25 $90.68 $90.84 | $5.57 $19.83 $34.66 $49.25 | $52.00 — — — | $677.60 |
| 901027 | Wickett, Wayne ETAL Chantel, Roberta L | 34698 Express Rd #31, Durkee OR 97905 | 2025 2024 2023 2022 | $23.33 $23.28 $23.48 $23.51 | $1.46 $5.18 $8.98 $12.75 | $52.00 — — — | $329.97 |
| 901046 | Wickett, Wayne ETAL Chantel, Roberta L | 34735 Express Rd #22, Durkee OR 97905 | 2025 2024 | $45.68 $45.56 | $2.85 $10.12 |
