2003-1224-Order No. 2003-093 Recorded 9/5/2003DESCHUTES COUNTY OFFICIAL RECORDS
REVIEWED 4J 2003~~22~
NANCY BLANKENSHIP, COUNTY CLERK VII ` i
COMMISSIONERS' JOURNAL 09/05/2003 10:53:22 AM
LEGAL COUNSEL IIIIIIIII IIIIIIIIIIIIIIIIIII III
2003-1224
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
An Order Canceling Uncollectible Personal
Property Taxes of $29,291.42
ORDER NO. 2003-093
WHEREAS, Marty Wynne, the Deschutes County Tax Collector, pursuant to ORS 311.790 has
petitioned the Board of County Commissioners to cancel delinquent personal property taxes on certain personal
property accounts on the grounds that the taxes are wholly uncollectible, and
WHEREAS, the Deschutes County Legal Counsel has determined that the taxes requested to be
cancelled by the Deschutes County Tax Collector are wholly uncollectible, and joins in that request, and
WHEREAS, ORS 311.790 provides that the Board of County Commissioners may cancel taxes when
the Tax Collector and the County Counsel request in writing that the taxes are uncollectible; now therefore,
THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, HEREBY
ORDERS as follows:
Section 1. The Deschutes County Tax Collector is hereby authorized and directed to cancel the
uncollectible personal property taxes described in Exhibits "A" and "B" attached hereto and, by this reference,
incorporated herein, in the principal amount of $29,291.42
DATED this day of 2003.
ATTEST:
Recording Secretary
BOARD OF COUNTY COMMISSIONERS
OF DESC S COUNTY, OREGON
DE IS R. LUKE, Chair
TOM DEWOLF, Commissioner
MICHAEL M. DALY,/ommissioner
PAGE 1 OF 1-ORDER No. 2003-093 (09/03/2003)
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MEMORANDUM
Date: August 27, 2003
To: Deschutes County Board of Commissioners
From: Marty Wynne; Dave Lilley, Laurie Craghead
Subject: Request for Order to Cancel Uncollectible Personal Property Taxes
Your approval is requested to cancel $29,291.42 in personal property taxes. On a
percentage basis, this $29,291.42 represents 0.6% of the personal and manufactured
taxes levied ($5,039,345.12) in tax year 2002-03.
A summary of prior cancellations by tax year is as follows:
1991-92
$
27,000
1992-93
$
65,805
1993-94
$
100,202
1994-95
$
80,973
1995-96
$
17,651
2000-01
$
72,933
2001-02
$
53,965
The $29,291.42 consists of: 1) Exhibit A, uncollectible Manufactured Structure taxes of
$3,668.82 and 2) Exhibit B, uncollectible Personal Property Accounts of $25,662.60. A
general categorization of items being cancelled is as follows:
1. Manufactured Structures abandoned under ORS 90.675 - $ 2,275.68
2. Bankruptcies - 4,061.17
3. Dissolved Corporations - no County assets - 11,030.71
4. Other (19 personal and manufactured accounts) - 11,923.86
TOTAL - $ 29,291.42
Pursuant to Oregon law, Laurie Craghead, Assistant Legal Counsel, has reviewed the
amounts to be cancelled and agrees that these accounts are not collectible.
We have employed a balanced and reasonable level of collection effort, which we
believe has optimized the return to taxing districts while minimizing collection costs and
negative taxpayer contact.
Pursuant to ORS 311.790, we request that the Board of Commissioners enter an order
directing that these uncollectible personal property taxes be cancelled. A proposed
order is submitted with the memorandum.
cc: Mike Maier
Mark Pilliod
1 - HAMy Documenls\03.04Tax\pp.cancel.B0002003CoverFinal.doc
District Attorney
Michael T. Dugan
Bend, Oregon 97701/(541) 388-6520
1 st Floor (541) 330-4691
Felony (541) 388-6615
Misdemeanor (541) 330-4698
Juvenile (541) 383-0901
August 29, 2003
Board of County Commissioners
Deschutes County Administration Building
Deschutes County
Bend, Oregon 97701
RE: Property Tax Collections
Dear Board Members,
As district attorney for Deschutes County and pursuant to ORS 311.790, I hereby
delegate the authority vested in my office for the purpose of collecting, reviewing and
canceling delinquent property taxes to the Deschutes County Counsel.
Respectfully,
Nv"-~-Q I.q-_
Michael T. Dugan
District Attorney