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2004-724-Resolution No. 2004-039 Recorded 4/27/2004IEWEDCOUNTY I - / NANCYUTES BLANKENSHIP,FFICIAL COUNTY CLERKOS U 200ON �v COMMISSIONERS' JOURNAL 04/27/2004 03;15;26 PM LEGAL COUNSEL II I I I II I I IIII II III) I II I III I I III 2004-724 I For Recording Stamp Only BEFORE THE BOARD OF COMMISSIONERS OF DESCHUTES COUNTY, OREGON A Resolution Adopting the Oregon Department of Revenue Assessment and Taxation Grant Application for Fiscal Year 2004-05, and Designating a County Contact Person to Handle the Grant Application Process * * RESOLUTION NO. 2004-039 * * WHEREAS, Deschutes County is Applying to the Department of Revenue in order to participate in the Assessment and Taxation Grant; this state grant provides funding for counties to help them come into compliance or remain in compliance with Oregon Revised Statutes 308.027, 308.232, 308.234, Chapters 309, 310, 311 and 312, and other laws requiring equity and uniformity in the system of property taxation; and WHEREAS, Deschutes County has undertaken a self-assessment of its compliance with the laws and rules which govern the Oregon property tax system; and WHEREAS, Deschutes County is generally in compliance with Oregon Revised Statues 308.027, 308.232, 308.234, Chapters 309, 310, 311 and 312, and other laws requiring equity and uniformity in the system of property taxation; and WHEREAS, Deschutes County agrees to appropriate the budgeted dollars based upon one hundred percent of the expenditures certified in the grant application; if one hundred percent is not appropriated, no grant shall be made to the County for the quarter in which the County is out of compliance; and Page 1 of 2 WHEREAS, Deschutes County hereby designates Scot Langton, Deschutes County Assessor's Office, telephone number (541) 388-6513, as Deschutes County's contact person for this grant application; NOW, THEREFORE, BE IT RESOLVED that the Deschutes County Board of Commissioners hereby adopts the foregoing Resolution. DATED this Gi G Day of April 2004. ATTEST:,, Recording Secretary THE BOARD OF COMMISSIONERS FOR DESCHUTES COUNTY, OREGON Mich el M. Daly, air Dennis R. Luke, C r l Tom DeWolf, C Page 2 of 2 wwuuwwww EL�LL L�L ® asaoC)C 8 L E§§ §§/ w 2/ 'Lae■a$s§ ■ ' ��.....a- $ \ 'a00 CL 0 . � §q kk2 fiffƒfƒf I 00- ® .,© »2222222 cLa.aaaaa- � §Sf <#1 w LU LU k\ w§L §§ L%8 / So� §q 'LO' ■§ i 7\2 00- §% EOFFT CL � • 2 k�� it 0 oEE EkA$ �kk§ a/ �G§ . 2P2 ° § 00 LU E§ L L: E §q §[ f $\o §% CL �§ f \\# 2 .. a/ )m . 2P2 ° § /J/ kE /\ Baa §§ mm BB #< OREGON FORM 1 DEPARTMENT �4W 0 F REVENUE GRANT APPLICATION STAFFING FORM COUNTY Deschutes Approved FTE Budgeted FTE Current Year Coming Year A. ASSESSMENT ADMINISTRATION (2003-2004) (2004-2005) Page 1 of 2 2004-2005 150-338-001 (Rev. 01-04) 2.00 8.50 10.50 2.00 0.00 5.70 2.00 0.50 0.80 1.75 0.00 1.00 2.50 16.25 0.52 Change (Column 2 less Column 1) 3.70 Assessor, Deputy, etc. .......................................................................................... 2.00 Assmt. Support Staff, Deed Clerks & Data Entry Staff ...... 8.50 Total Assessment Administration .................................................................. 10.50 B. VALUATION -APPRAISAL STAFF 0.50 Chief Appraisers/Appraiser Supervisor ................................................ 2.00 LeadAppraisers.................................................................................................................. 0.00 Residential Appraisers................................................................................................ 5.70 Commercial/Industrial Appraisers .............. ............................................................ 2.00 Farm/Forest/Rural Appraisers ........................................................................ 0.50 Manufactured Structure Appraisers 0.80 Personal Property Appraisers .............................................................................. 1.75 Personal Property Clerk(s) ................................................................................... 0.00 SalesData Analyst............................................................................................................ 1.00 Data Gatherers & Appraisal Techs ............................................................ 2.50 Total Valuation -Appraisal Staff........................................................................ 16.25 C. CLERK/BOPTA STAFF ........................................................................ 0.52 D. TAX COLLECTION & DISTRIBUTION ADMIN. Administration, Deputy, etc. 3.70 Support & Collection Staff.............................................................. 1.20 TaxDistribution.................................................................................................................. 0.20 Foreclosure & Garnishment.............................................................................. 0.20 Total Tax Collection & Distribution Staff .............................. I........... 5.30 E. CARTOGRAPHY & GIS ADMINISTRATION Cartographic/GIS Supervisor 1.00 LeadCartographer............................................................................................................ 0.00 Cartographers................................................................................................................. 3.00 GIS Specialist 2.00 Total Cartographic & GIS Staff.................................................................. 6.00 F. A&T DATA PROCESSING STAFF 3.75 G. TOTAL A&T STAFFING (the sum of A -F above)...... 42.32 150-338-001 (Rev. 01-04) 2.00 8.50 10.50 2.00 0.00 5.70 2.00 0.50 0.80 1.75 0.00 1.00 2.50 16.25 0.52 Change (Column 2 less Column 1) 3.70 1.70 0.50 0.20 0.20 5.80 0.50 1.00 0.00 3.00 2.00 6.00 3.75 42.82 0.50 PRINT THIS PAGE BEFORE PRESSING THE "SUBMIT" BUTTON. https://www.eomnifonn.com/servlet/FillFon-n/rosemarylove/Fonn-1 4/19/2004 FORM 3 NARRATIVE OF ALL STAFFING CHANGES 2004-05 Box 2. Please explain in this section any difference between approved staffing for 2003-2004 and budgeted staffing for 2004-2005. Also use this box to describe the intended use of nonpermanent workers (temporary help, project temporaries, and contractors) by A&T function, along with their cost. Deschutes County Tax Office increase of 0.50 FTE from FY03-04 to FY04-05. The tax department has not added incremental human resources for over ten years. In that time there has been an approximate 50% increase in workload. The 1/2 FTE primary function will be to handle phone activity to improve telephone traffic and service. Secondary responsibilities will be to support various collection and administrative duties such as posting, address changes, filing, and Pers. Prop. collection support. Both the Tax the Assessor Offices utilize temporary help for special projects throughout the year as well as additional staffing during tax time. These amounts are included under personnel services for FY04-05 as follows: Tax = $22,000 Assessor = $30,000 Though Deschutes County tracts many measurements for the amount of work processed some of the new reports requested in this year's grant application the figures for actual work completed for FY03-04 had to be estimated. Those estimated fields are: Form 4 Valuation -Appraisal Staffing Form — • Line #1 Omitted Properties — numbers are estimates for FY03-04, these figures are also higher then in prior years and for the estimated number for FY04-05 primarily due to the recent software conversion that helped identify problem accounts. • Line #4 — Personal Property numbers are estimated for FY03-04 • Line #9 — number of deeds worked are estimated for FY04-05 • Line #10 — number of address changes are estimated for FY04-05 and represent address changes that occurred in the Tax Office. The number of name changes that the Assessor's Office processed is listed on the Tax Collection/Distribution Work Activity Form. The reason for this is that the Assessor, using recorded deeds and other information, makes any changes in ownership to the roll; the Tax Office only changes mailing addresses for tax statement purposes. Form 5 Tax Collection/Distribution Work Activity Form - • Line #3, Actual 2003-2004 Real Property number of accounts requiring a refund are estimated for FY03- 04. • Line #8 represents name changes that occurred in the Assessor's Office deed processing section. The number of address changes that the Tax Office processed is listed on the Valuation -Appraisal Staffing Form. The reason for this is that the Assessor, using recorded deeds and other information, makes any changes in ownership to the roll; the Tax Office only changes mailing addresses for tax statement purposes. • Line #9 — number of second trimester statements mailed are estimated for FY03-04 • Line #10 — number of third trimester statements mailed are estimated for FY03-04 Form 6 Cartography Work Activity Form — • Line #1 - number of new tax lots are estimated for FY03-04 • Line #2 - number of lot line adjustments are estimated for FY03-04. Form 4 REON DEPARTMMENT :44�AWOF REVENUE FORM 4 VALUATION -APPRAISAL STAFFING FORM COUNTY Deschutes .� Activities 1. Real Property Exceptions New Construction ....................................................................... ZoneChanges ..................................................... ............................... Subdivisions, Segregations, Consolidations Omitted Properties ................................. . Special Assessment Qualification and Disqualification Exemptions .......................................................................................................................... Subtotal 2. Appeals BOPTA............................................................................................. Department of Revenue ......................... Magistrate Division -- Tax Court ......................... Regular Division -- Tax Court ............................... Subtotal .................................................................................. 3. Real Property Valuation Physical Reappraisal ........................ Recalculation only -- no appraisal review Subtotal 4. Personal Property.................................................................................. 5. Ratio .................................................................................................................... 6. Continuing Education .................................................................... 7. Other Valuation -- Appraisal Activity ...... 8. Total.................................... ................................................................................ 9. Number of Deeds Worked 16,200 10. Number of Address Changes 10,000 Number of Accounts by Activity Actual Estimated 2003 2004 9,006 10,807 13 16 2,694 3,233 74 25 150 150 1,799 1,865 13,736 16,096 392 400 1 1 Page 1 of 1 2004-2005 Number of FTEs by Activity Actual Estimated 2003 2004 9.50 9.50 0.01 0.01 1.13 1.13 0.01 0.01 0.40 0.25 11.30 0.40 0.25 11.30 0.25 0.25 0.01 0.01 40 50 0.14 0.14 1 5 0.10 0.10 434 456 0.50 0.50 6,700 900 1.30 1.30 1.30 6,700 900 1.30 6,000 6,030 1.75 1.75 .................................................... - 1.00 1.00 0.40 0.40 16.25 16.25 150-338-001 (Rev. 01-04) 04/19/0 13:C PRINT THIS PAGE BEFORE PRESSING THE "SUBMIT" BUTTON. o https://www.eomniform.com/servlet/FillForm/rosemarvlove/Form 4 A/1n/►AAA Form -5 0 R E G 0 N FORM 5 2004-2005 DEPARTMENT 'SOF REVENUE TAX COLLECTION/DISTRIBUTION WORK ACTIVITY FORM COUNTY Deschutes 1' Number of Accounts by Activity Actual Estimated 2003-2004 2004-2005 1. Number of accounts requiring roll corrections PersonalProperty...................................................................................................... 45 50 RealProperty .................................................................................................................. 1,198 1,200 2. Number of accounts requiring a refund PersonalProperty ...................................................................................................... 24 25 RealProperty .................................................................................................................. 341 iso 3. Number of delinquent tax notices sent PersonalProperty...................................................................................................... 841 1,200 RealProperty .................................................................... ............ 5,000 5,000 4. Number of foreclosure accounts processed RealProperty Only................................................................................................ 63 65 5. Number of accounts issued redemption notices RealProperty Only................................................................................................ 32 35 6a. Number of warrants................................................................... 373 1,100 6b. Number of garnishments.............................................................................. 0 10 6c. Number of seizures ................................................................................................ o 0 7. Number of bankruptcies.............................................................................. 80 85 8. Number of accounts with name change processed 15,739 .,.......... 16,567 9. How many second trimester statements do you mail? 14,000 10. How many third trimester statements do you mail? 14,000 11. Does the county contract for lock box service? Yes C No R1 12. Does the county use in-house remittance processing? . Yes 0 No 0 13. If tax collector is combined with another county function, please describe that function. Tax Collector is also the Finance Director and Treasurer. Functions operate seperately 150-338-001 (Rev. 1-04) oanvro F PRINT THIS PAGE BEFORE PRESSING THE "SUBMIT" BUTTON. Page I of 1 https://www.eomniform.com/servlet/FillForm/rosemarvlove/Form S A A OREGON FORM 6 DEPARTMENT 2004-2005 '""'WOF REVENUE CARTOGRAPHY WORK ACTIVITY FORM COUNTY Deschutes 1. Number of new tax lots 2. Number of lot line adjustments I Number of consolidations 4. Number of new maps 5. Number of tax code boundary changes Number of Accounts by Activity Actual Estimated 2003-2004 2004-2005 2,930 506 94 191 21 3,084 539 114 187 23 Page 1 of 1 150-338-001 (Rev. 01-04) EE3 C PRINT THIS PAGE BEFORE PRESSING THE "SUBMIT" BUTTON. https://www.eomnifonn.com/servlet/FillFonn/rosemarylove/Form-6 4/19/2004 fS•i M v1 00 �L Ocli O N GS N O U O 4F., O o a� z _. ON o N Cd 0 o co� t � Qqmac E M U:A oc OO cd604 da v�� ,41 .0 t. 03 U 'S O + ' . OA •� N O N O N U -- o �' �' W O 00 O O y It A G N 5 S2 N o 41 N 4 I Oi cdU U O h VJ O N Q &0""'� � U = wl 1� V z M a .� N °° N E �o �.. 0 �-+ it O g O4 O•- bo rl b O �tss LLcl O a' O U Nco b w/ a �, M oCli en 0 a. O C U G W p p C �-4>,rn z - O U. O H U O M 06 69 b9 � Q a w LL DCli'�/) N ^ y�j U r•�i i.i i 69 69 .�/ QQ l/') 'V Oro 00 2 M N id o t y W W)oo U t� 00 tA fioq y � 6N9 69 6�9 iycyy iO+ 00 Ri W LLA o o o ; Form Page 1 of 2 OREGON FORM 2 2004-2005 DEPARTMENT 'SOF REVENUE NARRATIVE OF ALL STAFFING CHANGES COUNTY Deschutes Box 1. Please explain in this section any difference between actual staffing and the department approved staffing level for 2003-2004. Also explain why any funded positions were unfilled fnr ')nn'A-')nnd 150-338-001 (Rev. 1-04) - 04/19/ 10:27:51 PRINT THIS PAGE BEFORE PRESSING THE "SUBMIT" BUTTON. https://www.eonmifonn.com/servlet/FillFomi/rosemarylove/Form-2 4/19/2004