1997-41438-Order No. 97-161 Recorded 10/31/1997REVIEWED
97-1438 0163--09407 �Zw—j
LEGAL COUNSEL
BEFORE THE BOARD OF COUNTY COMMISSIONERS FOR DESCHUTES COUN1Y, OREGON
An Order Authorizing Payment to Refund Assessments *.< o
in the Amount of $114.06.
ORDER NO. 97-161
rn
WHEREAS, the Oregon Tax Court in Miller v. Dept. of Revenue (Case 3934) �l�dge,4 that the
1994-95 and 1995-96 Oregon Water Wonderland Improvement District (OWWID) assessmenFs paid by
Miller (taxpayer) on Tax Accounts 137667 and 137697 (1994-95 and 1995-96) and on Tax Account
137716 (1995-96) be repaid to Mr. Miller without removing the assessments from the tax rolls; and
WHEREAS, taxpayer has asked for a refund of those assessment payments pursuant to the Tax
Court's judgment and order and payment of such. refunds has been authorized; and
WHEREAS, taxpayer has also requested a refund of similar payments made on OWWID
assessments on Tax Accounts 137667, 137697 and 137716 certified to the Assessor for inclusion on the
1996-1997 tax roll; and
WHEREAS, the Tax Collector disputes the refund claim as it relates to the 1996-1997 assessments
but wishes to avoid potential costly litigation on the requested refund; now, therefore,
THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON,
ORDERS as follows:
Section 1. It is hereby ordered that following from the Tax Court's judgment in Miller v.
Department of Revenue, the Deschutes County Treasurer is hereby authorized to make a payment from
County Fund #71 in the amount of $114.06 to cover the amounts paid by Mr. Miller on Tax Accounts
137667, 137697 and 137716 for the 1996-1997 OWWID assessments. The County Tax Collector is
ordered to adjust the 1996-1997 tax roll to reflect the fact of this payment and to keep the subject
assessments on the tax roll as unpaid assessments.
Dated this 29th day of October, 1997.
AT T:
Recording Secretary
1 - ORDER NO. 97-161 (10-29-1997)
BO,.RD OF C
DFSCHUTES
L.
In
CO ISSIONERS FOR
Y O GON
, Chair.
`(iAN, Commissioner
WKROFILMEC
Nov 1997
N) J 4) 61997