1993-10742-Order No. 93-114 Recorded 4/1/199393-10'7`12
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF
An Order Waiving the Filing of a Written
Claim for a Refund to a Taxpayer Following
an Order From the Board of Equalization,
nunc pro tunc as of January 1, 1993.
ORDER NO. 93-114
REViEVVED
DESCHUTES COUNT -
OREGON
* LE �.Lr�r'n 11.4 SEL
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.
DATED this 31st day of March, 1993, nunc pro tunc as of
January 1, 1993.
KEYP H ED
p 1993
E T:
cording Secretary
1 - ORDER NO. 92-114 (3/31/93)
BOARD 04 COUNTY COMMISSIONERS
OF Dg.86UTES COUNTY, OREGON
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B. H. SLAUGHTER, Commissioner