A new national article is putting Oregon near the top of an undesirable tax list.  The national money magazine - Kiplingers ranked Oregon as number four on a top ten list of Unfriendly Tax States for Retirees. Bend financial advisor Bill Valentine says its much easier for retirees than people currently working to just relocate to a more tax-friendly state. Plus, he says a tough economy often means retirees can't just go get a part-time job to supplement their pension and investments. "When you make the decision to cross the threshold into retirement you do so knowing your ability to re-enter the workforce dimishes with time. And also diminishes with reduced economic opportunity so people retiring today look at going back to work as a very undesirable thing.”   Oregon ranked #4 because of high state income taxes and very un-friendly inheritance taxes.