2006-1028-Order No. 2006-161 Recorded 11/28/2006REVIEWED
COUNTY OFFICIAL
r i
NANCYUBLANKENSHIP, COUNTY CLERKDS C 200661028
LEGAL COUNSEL COMMISSIONERS' JOURNAL
11/28/2046 43;44;28 PM
11111111111111111111111111 II III
2006-1028
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
An Order Initiating the Dissolution of Special
Road District No. 4 and Oregon Water * ORDER NO. 2006-161
Wonderland #1 Special Road District.
WHEREAS, ORS 198.345(2) requires a county board to initiate proceedings to dissolve special districts
for which the county board has received notice from the Oregon Secretary of State or Department of Revenue
that the district has failed to file the reports required by ORS 294.555 or 297.405 to 297.555, and
WHEREAS, the County Deputy Tax Collector contacted the Secretary of State's office and learned that
the required reports have not been filed for more than ten years for Special Road District No. 4 and Oregon
Water Wonderland #1 Special Road District ("Districts"), and
WHEREAS, the Secretary of State assumes that such notices were sent to the Board sometime in the
1990s because that is the Secretary of State's standard process, although no record can be found of such notices
sent to the Deschutes County Board of County Commissioners ("Board") because that time period is beyond the
required archival retention schedule, and
WHEREAS, County staff searched County records and could not find any record of appointment of any
district board member for any of the above listed districts for at least ten years nor could staff find the district
formation records, and
WHEREAS, with this order, County Legal Counsel filed the financial statement required by ORS
198.350, which is attached as Exhibit "A" and incorporated by reference herein; now, therefore,
BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES
COUNTY, OREGON, as follows:
Section 1. The Board shall hold a hearing on the dissolution of the Special Road District No. 4 and
Oregon Water Wonderland #1 Special Road District ("Districts") on January 31, 2007, at 10:00 a.m. at 1300
NW Wall Street, First Floor Hearing Room, Bend, Deschutes County, Oregon.
Section 2. Notice of Hearing shall be given in substantially the form set forth in Exhibit "D," attached
hereto and by this reference incorporated herein. County Legal Counsel shall cause the notice to be published in
The Bulletin on January 10, 17 and 24, 2007 and posted on or before January 10, 2007, in three public locations
within the county as follows: One notice shall be posted on or near the doors of the meeting room of the Board
of County Commissioners; and one notice shall be posted upon any official public bulletin board customarily
used for the purpose of posting public notices at the County courthouse. Notices posted shall be for not less than
five (5) consecutive days.
PAGE 1 OF2-ORDER NO. 2006-161 (11/20/06)
Section 3. The Board adopts as its findings in support of this decision the Financial Statement
attached as Exhibit "A" and incorporated by reference herein.
DATED this
77 day of jb&t_ /l, , 2006.
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTF4 COUNTY, OREGON
.-t
R. LUKE, Chair
ATTEST:
(1&1~ 4~~'
Recording Secretary
BEV eLARNO, Commissioner
C AEL M. DALY, Commissi er
PAGE 2 OF 2 - ORDER NO. 2006-161 (11/20/06)
FINANCIAL STATEMENT FOR DISSOLVING
SPECIAL ROAD DISTRICT NO. 4,
OREGON WATER WONDERLAND #1 SPECIAL ROAD DISTRICT
RIMROCK WEST SANITARY DISTRICT
The Deschutes County Deputy Tax Collector requested that County Legal Counsel investigate the
possiblity of dissolving the Special Road District No. 4 and Oregon Water Wonderland #1 Special
Road District (collectively, "the Districts"). The Deputy Tax Collector made this request because the
County has had on account collected taxes with accruing interests, the latest assessment for which
ended at least by the 1987-1988 tax year. No County documentation, however, can be found of the
dissolution of these districts.
ORS 198.345(1) requires that the Oregon Secretary of State or Oregon Department of Revenue
contact the county board of the county within which a special district's boundaries are locted if those
agencies have not received from the special district the documents required by that statute for three
consecutive years. The Deschutes County Legal Department staff contacted those agencies and
learned that, for at least ten years, neither agency has received those required documents from
Special Road District No. 4, Oregon Water Wonderland #1 Special Road District or the Rimrock West
Sanitary District.
Neither those state agencies nor Deschutes County has any record, however, of the dissolution of
those districts and the County still has past assessments on account that have been accruing interest
for several years. Additionally, although neither the state agencies nor the County have record of the
required notice having been sent or received because of the expiration of the State Archives required
retention period, the County assumes that such notice was sent by the State agencies and received
by the County because that is required by the statute and County Legal staff verified that it is the
standard procedure for the State Agencies.
County staff did find, however, that the dissolution of the Special Road District No. 4 was initiated in
1998 but was not completed. Because the County considers the County Staff contact with the State
agencies to be the required State agency notice to initiate the dissolution process, the Board is
initiating that process in order to complete the dissolution of the Districts.
Upon notice from the State agencies, ORS 198.350 requires the Board to prepare and submit to the
County Clerk a financial statement for the districts to be dissolved. The following is the information
relating to each of the required elements for the financial statement.
1. No records could be found regarding the formation date for Special Road District No.4
and Oregon Water Wonderland #1 Special Road District.
2. County records show that no district board members have been elected or appointed
nor any district taxes levied or collected for the Districts since at least 1980. County
staff also contacted the Oregon Secretary of State and Oregon Department of
Revenue. For at least ten years, neither agency has received the documents required
by ORS 198.345
3. County staff was unable to find any outstanding bond, coupon or other indebtedness of
the Districts.
4. County staff was unable to find any real property that the Districts owned or in which
they had any interest.
Page 1 of 2 - Exhibit A - Order 2006-161 - Financial Statement For Dissolving
Special Road District No. 4 and Oregon Water Wonderland #1 Special Road District
5. County staff was unable to find any uncollected charges, taxes or assessment of the
Districts.
6. County staff was unable to find any personal property of the Districts.
7. The estimated cost of the dissolution is estimated to be only that of County Legal, Tax
and Board staff and of Board time in researching, preparing and processing the
appropriate documents for the dissolution hearing and in conducting the dissolution
hearing.
The County does have on account collected taxes for each of the Districts that have been accruing
interests. As of November 1, 2006, those taxes and interests are: $10,978.19 in Special Road District
No. 4 funds and $3,769.69 in Oregon Water Wonderland #1 Special Road District funds.
Because the Districts failed to regularly elect district board members, provide services to the land
owners or electors within the Districts, or levy taxes for properties within the Districst, no public need
exists for the continuation of the Districts, no public need exists for the continuation of the Districts, it
is in the best interest of the inhabitants of the Districts and the people of the County that the Districts
be dissolved and liquidated, and
Pursuant to ORS 198.930(5), because there are no district board members, the Board must act as the
board for the Districts in initiating and finalizing the dissolution of the districts. In finalizing the
dissolution,ORS 198.925(2) requires that the Board plan for the distribution of the funds remaining
from the districts. ORS 198.365 requires that the funds of the Districts remaining must first go to pay
any debts and dispose of any property of the Districts. The remaining funds are to be credited to the
County's general fund.
Given that the Districts have no debts or property, the entire $14,474.88 shall be credited to the
County's general fund.
Page 2 of 2 - Exhibit A - Order 2006-161 - Financial Statement For Dissolving
Special Road District No. 4 and Oregon Water Wonderland #1 Special Road District