THE OREGON LEGISLATURE IS NOW TRYING TO MAKE EVERYONE THAT DOES A TAX DEFERRED EXCHANGE PAY THEIR 9 PEERCCENT OREGON CAPITAL GAIN TAX AT CLOSING THEREBY ELIMINATING THE TAX DEFERRED EXHANGE BENIFITS AS THEY RELATE TO THE STATE TAXES ON GAINS. BETTER GET AHOLD OF YOUR STATE REPRESENTATIVE AND ASK THEM TO VOTE NO OR TAX DEFERRED EXCHANGES IN OREGON WILL BECOME AN OXY MORON. CURRENTLY THE RATES ARE 15% FEDERAL AND 9% OREGON.