1992-06741-Order No. 92-025 Recorded 3/4/199292-00'741
REVIEWED
LEGAL CO" NSk
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES CO , RE—
An Order Waiving the * Gaq
Filing of a Written -rs PM 3: 3;
Claim for a Refund to * 7
a Taxpayer Following * ef�� i'ti �?i _i�;'`
an Order From the "' tl
*
Board of Equalization. * 0108 1989
ORDER NO. 92-025
WHEREAS, this matter came before the Deschutes County Board of
County Commissioners to consider ordering the refund of taxes paid
by any taxpayer or class of taxpayers without the filing of a
written tax refund claim with the Tax Collector; and
WHEREAS, the Deschutes County Tax Collector has approved and
recommends to the Board of County Commissioners that the Board
order refunds on taxes paid by taxpayers without the filing of a
written claim; and
WHEREAS, the Board finds that pursuant to ORS 311.806(2) that
the Board of Commissioners, with the approval of the Tax Collector,
may order a refund of taxes paid to any taxpayer or class of
taxpayers without the filing of a written claim. The Board also
recognizes that the Department of Revenue has issued Supervisory
Order No. 91-24 and the Attorney General's office, by letter, has
opined that Supervisory Order No. 91-24 does constitute a written
request by the director of the Department of Revenue for the Board
to order a refund of taxes paid to any taxpayer or class of
taxpayers without the filing of a written claim; and
WHEREAS, the Board of County Commissioners finds that the
Board has the statutory authority to issue the order, as described
above, pursuant to ORS 311.806. Said order will provide that
interest be paid on Board of Equalization orders; now, therefore,
THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON,
ORDAINS as follows:
Section 1. Pursuant to ORS 311.806, taxpayers or any class of
taxpayers who have filed petitions with the Board of Equalization
do not have to file a written refund claim. The Deschutes County
Tax Collector shall issue necessary refunds and said refunds shall
be with interest.
Section 2. This order shall be retroactive and shall include
all Board of Equalization decisions/orders issued in 1992
1ttYrED
1 - ORDER NO. 92-025 (3/4/92)
0108 1.000
Section 3. This order will terminate at 11:59 p.m. on
December 31, 1992.
DATED this 4th day of March, 1992.
BOARD OFjCOUNTY COMMISSIONERS
OF DES,"TES COUNTY, OREGON
s
AT T:
NANCY POP
C
N, Commis Toner
DICK MAUDLIN,
Chairman
ecording Secretary
2 - ORDER NO. 92-025 (3/4/92)