1992-36278-Resolution No. 92-087 Recorded 10/29/1992BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES
A Resolution Relating *92-3G218 OCT 29 AMi 9- cyb-�
!�A "�v C� t
to Property Tax Refunds.
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RESOLUTION NO. 92-087
WHEREAS, the Deschutes County Board of County Commissioners
must order refunds for property taxes as a result of appeals, over
payments and payments by mistake; and
WHEREAS, there has, in the past, been some confusion with
respect as to who is entitled to the refund; and
WHEREAS, OAR 150-311.806-(A) has been promulgated as an
administrative rule by the Department of Revenue to clarify who is
entitled to a property tax refund; and
WHEREAS, the administrative rule is effective January 1, 1993;
and
WHEREAS, it is the desire of the Board of County Commissioners
and the Tax Collector to clarify who is to be the recipient of a
refund in the intervening period; now, therefore,
BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF
DESCHUTES COUNTY, OREGON, as follows:
Section 1. That OAR 150-311.806-(A) shall be basis upon which
the Board of County Commissioners and Tax Collector determine who
the recipient of a property tax refund shall be from the date of
this resolution until January 1, 1993. The rule is set forth in
Exhibit "A," attached hereto and by this reference incorporated
herein.
DATED this 28th day of October, 1992.
BOARD OF OUNTY COMMISSIONERS
0 DES U ES
F 7tle COUNTY, OREGON
T(!TM- 9PHROOP,f Commissioner
AT NANCY OPE 1VjANGEN, Commissioner
Avz�
'Recording Secretary-' MCK MAUDLIN,'C/hairman
1 - RESOLUTION NO. 92-087 (10/28/92)
EXHTBTT "A"
1� � (IJ ! J I, � I- � 4 1 ,It 14 1
'i ,� N� ADMINISTRATIVL HULE
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N1 �V IMLL _X_
X AMENIA -L) HULE T[P.10�,110110Y MA I
REPt, ALEU kk)Lf- TEMPONARY RULE BEING
GIVEN PLRMANENT STATUS
t)AH 1',() -(A)
311.100
NOTICE OF INTENCIF D ACTION
1 7-7 1 m- i k- i I" i ) -f t4L API S ( - � I � D U L I D
PURPOSE: This amendment clarifies who the recipient of the refund should be.
Recipient of Property Tax Refund Defined
150-311.806-(A)
[For purposes of refund under ORS 311-806 to someone other than the owner of the
property, "taxpayer" or "person" means any mortgagee, government agency, individual,
partnership, corporation or association of whatever nature which paid the taxes.] Recil2ients
of refunds shall be determined as follows:
(1) Whenever a refund is the result of an appeal, the refund for the year(s) included in the
petition shall be made to the petitioner as shown on the 12etition, unless the petitioner
instructs the tax collector. in writing, to make the refund to someone else. Petitioner is the
owner or an owner of any taxable 2rol2erly or t ie 12erson in whose name the prol2ertv is
assessed who has filed the 12etition (OAR 150-3C9.100(3)(c)). If the a1212eal results in a lowering
of value under ORS 309.1150) for subsequent y?ar(s) which were not included in the petition,
and a refund results, the refund for the subig-quent year(s) shall be made -to the current owner
of record on the tax . roll at the time of the refund.
(2) Whenever taxes are collected against pr )12eriy not within the.juris!-'Liction of the
levying -body, the refund shall be made to the owner of record on the tax roll at the time of the
refund.
(3) Whenever, through excusable ne-glect, o - throu an error subJect to correction under
ORS 311.205, taxes are paid on property in exce3s of tbe amount actually due, the refund shall
be made to the owner of record on the tax roll at the time of the refund.
(4) Whenever the taxes are paid on the property of another by mistake of any kind, the
refund shall be made to the piyer of tlie tiix..
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I I ist: Filed 10/5/84 and 1`11-f. 12/� 1 /s.1; Amcmlod to rtmuniber from OAIZ 150-311.806 to 2.,;