2005-1274-Order No. 2005-133 Recorded 11/9/2005VIE D
L GAL COUNSEL
RECOR
CLERK" Q 2005.1274
11/09/2005 02;55;47 PM
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BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
An Order Canceling Uncollectible Personal
Property Taxes of $26,537.04
ORDER NO. 2005-133
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 Exhibit "A" attached hereto and, by this reference,
incorporated herein, in the principal amount of $26,537.04.
DATED this of 2005.
:!day
ATTEST:
Recording Secretary
DESCHUTES COUNTY OFFICIAL
NANCY BLANKENSHIP, COUNTY
COMMISSIONERS' JOURNAL
II il)[1 IIIIVIII(I 111111 III
214
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
PAGE 1 OF 1- ORDER NO.2005-133 (11/7/2005)
TOM DEWOLF, Chair
MEMORANDUM
Date: October 31, 2005
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 $26,537.04 in personal property taxes. On a
percentage basis, this $26,537.04 represents 0.4% of the personal and manufactured
taxes levied ($6,126,769) in tax year 2005-06.
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
2003-04
29,291
The $26,537.04 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 - $ 4,658.84
2. Bankruptcies - 12,597.66
3. Dissolved Corporations - no County assets - 1,163.40
4. Other (6 business personal and
5 manufactured structure accounts) - 8,117.14
TOTAL - $ 26,537.04
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
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