1998-04865-Resolution No. 98-020 Recorded 2/4/199898-04865
0163-2879 9 IE W ED -
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCEIU�"IFEG_S
COUNTY. OREGON ACTING AS THE GOVERNING BODY OF DESCHUTES
COUNTY EXTENSION & 4-H COUNTY SERVICE DISTRICT PESCIIUTES
COUNTY, OREGON �8��E,� 'E► PFI 3: 15
MAjj,,'
A Resolution Declaring the Intention of Deschutes .L(�'��'
* G!!�IT'i ,,� `PK
County to Certify a tax rate in FY 1998-99 that is
less than the authorized permanent rate.
RESOLUTION NO. 98-020
WIIIREAS, Deschutes County voters approved a local option levy for Sheriff
services to replace an expiring serial levy, consistent with provisions of Ballot Measure
50, and
WHEREAS, the expiring serial levy existed in the 1995-96 tax year and was
included in the state's computation of that base year's taxes, consistent with Measures 47
and 50, and,
WHEREAS. the inclusion of the expiring Sheriff's serial levy Ballot MCaSUre 50
calculations produced the unexpected result of increasing the property tax operating
levies of most municipalities and districts in the county, although not the Sheriff's new
levy, by an aggregate amount of approximately $4,200,000, and,
WI IERI,AS. it is the desire of the Board of County Commissioners of Deschutes
County to compensate Deschutes County taxpayers for the unexpected over collection of
taxes; and.
WHEREAS, the Deputy Oregon Legislative Counsel has issued a January 12,
1998 opinion advising that local taxing districts may not legally refund the collected taxes
to taxpayers, but that local taxing districts may change their tax rate certification. then
III? IT RESOLVED BY THE GOVERNING BODY OF DESCIIU'1'I'S COUNTY
I:X'I'I:NSION & 4-11 COUNTY SERVICE DISTRICT OF DESCHUTF'S C'OUNT'Y,
OREGON, hereby directs the Budget Officer of the Deschutes County Extension and 4 -
II County Service District to certify a tax rate in FY 1998-99 that is less than the
authorized "permanent rate". This lower rate would he reduced to include compensation
for the overcharge to Deschutes County taxpayers in FY 1997-98 and FY 1998-99 for the
expired Sheriff serial levy, plus an amount for interest earnings on the overcharge in FY
1997.98, It is currently estimated that each year the overcharge lM each affected district
is approxinwlcly 6.1%ofench district's total tax levy. It would, therefore, be appropriate
tinder this strategy to certify fir the 1998-99 fiscal year a tax rate of 87.8% of the
permanent tax rate, plus 0.3% to compensate taxpayers for interest earnings related to the
FY 1997.98 overcharge amount (total certified tax rate in FY 1998-99 of 97.�h
14�
0163-2880
permanent rate). The additional amount collected related to the over collection in FY
1997-98 shall be carried forward and included as beginning net working capital for FY
1998-99.
BE IT FURTHER RESOLVED this Board will support 1999 legislation to
permanently correct these unexpected effects of Measure 50.
DATED this 4th day of February, 1998.
ATTEST:
Reco4g,retary
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
ACTING AS THE GOVERNING BODY
OF DESCHUTES COUNTY EXTENSION
& 4-H COUNTY SERVICE DISTRICT
Nancy P* $chlkngen,
L. Nipper, ComrKiis4o
Linda L. Swearingen, Commissioner