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2000-5-Order No. 99-179 Recorded 1/6/2000VOL: CJ2000 PAGE: 5 RECORDED DOCUMENT STATE OF OREGON COUNTY OF DESCHUTES *02000-5 * Vol -Page Ptinted: 01112/2000 13:20:38 DO NOT REMOVE THIS CERTIFICATE (This certificate constitutes a part of the original instrument in accordance with ORS 205.180(2). Removal of this certificate may invalidate this certificate and affect the admissibility of the original instrument into evidence in any legal proceeding.) I hereby certify that the attached instrument was received and duly recorded in Deschutes County records: DATE AND TIME: DOCUMENT TYPE: Jan. 6, 2000; 10:15 a.m. Order (CJ) NUMBER OF PAGES: 2 MARY SUE PENHOLLOW DESCHUTES COUNTY CLERK KEYPY-NOHED JAN 2000 evo",5 REVIEWED LE COUNSEL BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON Order Authorizing the Deschutes County Tax Collector to Refund Taxes in a©�- Accordance with ORS 311.806 in Specific o 30a Circumstances z C 2 Cn r" a r _ ORDER NO. 99-179 rn o 0 r WHEREAS, Deschutes County routinely issues large numbers of refunds tWg tavayers in accordance with ORS 311.806; and WHEREAS, the current process requires that the Deschutes County Board of Commissioners approve and order payments for each individual refund; and WHEREAS, this process requires incremental clerical and administrative costs, and delays the processing of refunds to the proper taxpayer; and the adoption of the following order would expedite the refunding process by at least one week; and WHEREAS, ORS 311.806 allows for the delegation of a county governing body's authority to issue refunds; THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, ORDERS as follows: Section 1. Pursuant to ORS 311.806, the Deschutes County Tax Collector is hereby authorized to refund taxes to taxpayers in the circumstances described below when consistent with ORS 311.806 and any amendments thereto: 1. Overpayment by a taxpayer; 2. Duplicated payments; 3. Erroneous payments resulting from the receipt of an incorrect account number; 4. Adjustments to value ordered by the State, pursuant to ORS 311.806 (1)(a)(b) or corrected by Federal Court order; PAGE 1 of 2 - ORDER NO. 99-179 5. Whenever taxes are collected against real or personal property not within the jurisdiction of the tax levying body; 6. Adjustments to exemption such as veterans exemption changes and exempt property; and 7. Corrections to the Tax Roll through clerical error under ORS 311.205; Section 2. All refund requests which require a discretionary decision as to whether it meets ORS 311.806 or for review of requests which the Deschutes County Tax Collector does not approve will be considered by the Board. DATED this 29th day of December 1999. ATTEST: (faWV,�_ 4NJ&A-- Recording Secretary PAGE 2 of 2 - ORDER NO. 99-179 BOARD OF COUNTY COMMISSIONERS FOR DESCHUTES COUNT , OREGON LINDA L. SWEARING Chair TOYDEW. F,Commissioner DT4NIS R. LUKE, Commissioner