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2008-555-Resolution No. 2008-048 Recorded 4/29/2008REVIWD LEGAL COUNSEL COUNTY OFFICIALNANCYUTES BLANKENSHIP, COUNTY CLERKDS �J 2008-JgJ COMMISSIONERS' JOURNAL 04/29/2008 04;16;47 PM I [111111111111111111111 11111 For Recording Stamp Only BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON A Resolution Approving a Grant Application with the Oregon Department of * RESOLUTION NO. 2008 — 048 Revenue. WHEREAS, Deschutes County is applying to the Department of Revenue in order to participate in the Assessment and Taxation Grant; and WHEREAS, this state grant provides funding for counties to help them come into compliance or remain in compliance with ORS 308-232, 308.234, Chapters 309, 310, 311, 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 that govern the Oregon property tax system. County is generally in compliance with ORS 308.232, 308.234, Chapters 309, 310, 311, 312, and other laws requiring equity and uniformity in the system of property taxation. NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, as follows: Section 1. County agrees to appropriate the budgeted dollars based on 100 percent of the expenditures certified in the grant application in the amount of $4,783,509, the total expenditure amount for consideration in the grant. If 100 percent is not appropriated, no grant shall be made to the county for the quarter in which the county is out of compliance. Section 2. County designates Scot Langton, County Assessor, phone number (541)388-6513, email address scotla-co.deschutes.or.us, as the county contact person for this grant application. DATED this 2_3- day of April, 200Q, BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON DENNIS NIS R. LUKE, -CHAIR- ATTEST: H IRATTEST: TAMMY EY MEO ICE CHAIR Recording Secretary I A M. DALly, POMMISSIONER Page 1 of 1 Resolution Approving a Grant Application with the O gon Department of Revenue No. 2008-048 ORE O N FORM 17 200 8-2009 DEPARTMM ENT �ftwOF REVENUE COUNTY Deschutes GRANT APPLICATION STAFFING FORM COLUMN 1 COLUMN 2 Approved FTE Budgeted FTE Current Year Coming Year A. ASSESSMENT ADMINISTRATION (2007-08) (2008-09) Assessor, Deputy, etc. ---------------------------------------------------- 2.00 2.00 Assmt. Support Staff, Deed Clerks & Data Entry Staff__- 10.50 10.50 Total Assessment Administration ----------- ________ 12.50 12.50 B. VALUATION -APPRAISAL STAFF Chief Appraisers/Appraiser Supervisor_______________________ 2.00 Lead Appraisers------------------------------------------------------------0.00 Residential Appraisers ------ .----------------------------------- ---__ 6.70 Commercial/Industrial Appraisers__________________________________ 2.00 Farm/Forest/Rural Appraisers ------------------------------------ 0.50 Manufactured Structure/Floating Structure Appraisers -__ 0.80 Personal Property Appraisers __________- Personal Property Clerk(s) ____________ Sales Data Analyst ----------------------- Data _______________Data Gatherers & Appraisal Techs Total Valuation -Appraisal Staff____ C. CLERK/BOPTA STAFF - 1.75 --------------------- ----- 0.00 - - 1.00 - 3.50 18.25 0.52 ------------------------------- D. TAX COLLECTION & DISTRIBUTION ADMIN. Administration, Deputy, etc. ------------------------------- _----------3.70 Support & Collection Staff ______-___________________________________ 1.70 Tax Distribution ----------------------------- - 0.20 Foreclosure & Garnishment Total Tax Collection & Distribution Staff E. CARTOGRAPHY & GIS ADMINISTRATION Cartographic/GIS Supervisor_____.______________ -_--_- Lead Cartographer --------------------------------------------- Cartographers----------------------------- - - GIS Specialist________.____ --------------------------------------- Total Cartographic & GIS Staff_____________ F. A&T DATA PROCESSING STAFF G. TOTAL A&T STAFFING (the sum of A -F above) 150-33R-001 (P-1 ,_AQ\ 15 0.20 5.80 1.00 0.00 3.00 2.00 6.00 3.75 46.82 1.00 0.00 6.70 2.00 0.50 0.80 1.75 0.00 1.00 3.50 17.25 0.52 3.70 1.70 0.20 0.20 5.80 1.00 0.00 3.00 2.00 6.00 3.75 45.82 COLUMN 3 Change (Column 2 less Column 1) 0.00 0.00 0.00 (1.00) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (1.00) 0.00 W, 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (1.00) 3/12/08 14:59:01 C--0– R EGON FORM_ 2 2008-2009 DEPARTMENT bio F REVENUE EXPLANATION OF STAFFING ISSUES COUNTY Deschutes In this section explain any difference between approved staffing for 2007-08 and budgeted staffing for 2008-09. Explain why any funded positions were unfilled for 2007-08. Use this form to describe the intended use of nonpermanent workers (temporary help, project temporaries, and contractors) by A&T function, along with their cost. Note any special or unique aspects regarding who accomplishes the work and how they accomplish it related to Forms 4, 5, and 6. For example, if you use staff to perform personal property functions, other than reported on Form I Section B, note that here and include the FTE. to a significant downturn in the real estate market and corresponding large decrease in new construction and new ivisions FY08/09 FTE's will be reduced by 1 appraisal FTE. The last two years have seen a large downward I in permits with 30% fewer building permits issued for 2007 compared to 2006. 2006 had 22% fewer permits 2005. This additional appraisal FTE was added in 2005 based on previous years large increases in permitted ity; now that this trend has reversed it has been determined to not refill this position which retired in the Spring o' or FY07/08 two retired appraisers were contracted back for a portion of the year which offset the portion of the year zy vacancies occurred. Tax Office budgeted $12,000 in extra help for assistances during peak seasons for tax collection activities. ie Assessor's Office budgeted $25,000 in extra help which is used to assist in special projects through the use of ntract employees and retired staff. Some projects include contracting retired staff to review and insure the accuracy the tax calculation process; contracting temporary help to assist in the scanning of appraisal information; and widing extra assistances in setting up and organizing the appraisal workload such as pulling permit and blueprint on -nation in the peak season just prior to the majority of the appraisal field work. pally, the two GIS Specialist FTE's in Cartography are for our remapping project to eliminate the remaining maps. This project is anticipated to take five years to complete. —w -»o -V,,, knev. i -vat 16 3/12/08 14:59:01 0 R E G 0 N FORM 3 2008-2009 EPARTMENT C--��D `OF REVENUE GENERAL COMMENTS COUNTY Deschutes Use this form to describe any issue in your budget that needs further clarification. Examples would be significant changes on Form 7, purchase of a new data processing system, salary increases, new car purchases, personal services costs for mapping. You may also use this form to document any miscellaneous comments. /A .....-✓.io-vVl �AGV. L -V8) 17 3/12/08 14:59:01 O R E G O N FORM 4 2008-2009 DEPARTMENT W -OF REVENUE VALUATION -APPRAISAL RESOURCE FORM COUNTY Deschutes Activities 1. Real Property Exceptions, Special Assessments, and Exemptions New Construction - - ZoneChanges _-------------------- --------------------------------------- Subdivisions, Segregations, Consolidations ---_______.___ Omitted Properties ---------------------------------------- - - Special Assessment Qualification and Disqualificatio Exemptions-------------------------------------------------------- Subtotal ------- - - 2. Appeals and Assessor Review Assessor Review and Stipulations -------------------- -------- BOPTA - - - Department of Revenue --------------------------------------- Magistrate Division -- Tax Court ___________________-__-______ Regular Division -- Tax Court Subtotal - - - - 3. Real Property Valuation Number of Accounts Number of FTEs by Activity _ by Activity Actual Estimated Actual Estimated 2007-08 2008-09 2007-08 2008-09 6,645.00 n 4,652 10.50 9.70 75 50 0.01 0.01 3,812 2,668 1.13 0.93 15 15 0.01 0.01 310 217 0.40 0.40 200 200 0.02 0.02 11,057 7,802 12.07 11.07 0.40 0.40 __- 76 100 0.10 0.10 326 400 0.20 0.20 1 0 0.01 0.01 26 40 0.14 0.14 0 1 0.05 0.05 429 541 0.50 0.50 Physical Reappraisal 4,500 7,000 1.23 1.23 Recalculation only -- no appraisal review --------------------- 8,234 10,000 1.00 1.00 Subtotal------------------------------------------------------------------ 12,734 17,000 2.23 2.23 4. Business Personal Property (returns mailed) ------------------- 5,796 6,444 1.75 1.75 5. Ratio------------------------------------------------------------------------------------------------------------- 1.30 1.30 6. Continuing Education-------------------------------------------------- -------------------------------- 0.40 0.40 7. Other Valuation -- Appraisal Activity ____________________-___.__---__ _-___ _ ____ 8. Total Valuation -Appraisal Staff (FTE)------------------------------------------------------------ 18.25 17.25 ...,, .,.,. ,.--Vo) 18 3/12/08 14:59:01 C�_�R E O N FORM 5 2008-2009 aEPARTMM ENT �ft_OF REVENUE TAX COLLECTION/DISTRIBUTION WORK ACTIVITY FORM COUNTY Deschutes 1. Number of accounts requiring roll corrections Business Personal Property ----- ------------------------ ._______ Personal Property Manufactured Structures -_____________ RealProperty ----------------------------------------------------- 2. Number of accounts requiring a refund Business Personal Property - ------------------- . Personal Property Manufactured Structures _____________ RealProperty ------------------------------------------------------------- 3. __3. Number of delinquent tax notices sent Business Personal Property __________________________________ Personal Property Manufactured Structures _______________ Real Properly -------------------------------------------------- 4. Number of foreclosure accounts processed Real Property only ------ ------------------------------ 5. Number of accounts issued redemption notices Real Property only ------------------------------------ -------------- 6. Number of warrants ------------------------------__ 7. Number of garnishments ___________________________________________ 8. Number of seizures ----------------------------- 9. Number of bankruptcies _____-__________-______-_____________- 10. Number of accounts with an address change processed Number of Accounts by Activi Actual Estimated 2007-08 2008-09 153 160 81 90 435 500 87 90 58 75 1,394 1,500 180 200 __ 373 400 _ 5,545 6,000 19 50 22 40 484 500 - 1 2 2 2 32 40 ___ 7,187 7,500 11. How many second trimester statements do you mail? 12,381 12. How many third trimester statements do you mail? 10,742 13. Does the county contract for lock box service? Yes ® No ❑ 14. Does the county use in-house remittance processing? Yes ® No ❑ 15. If tax collector is combined with another county function, please describe that function. Tax Collector is part of, but not combined with, the Finance Department 150-338-001 (Rev. 1-08) 19 3/12/08 14:59:01 OREoN FORM_6 2008-2009 DEPARTMMENT '_OF REVENUE COUNTY Deschutes ASSESSMENT AND ADMINISTRATIVE SUPPORT Work Activity Form Numbers by Activity Actual Estimated 2007-08 2008-09 1. Number of Deeds Worked --------------------- 14,568 14,500 CARTOGRAPHY WORK ACTIVITY FORM Numbers by Activity Actual Estimated 2007-08 2008-09 1. Number of new tax lots -------------------------- 3,570 2,712 2. Number of lot line adjustments -------------- 878 828 3. Number of consolidations ----------------------- 242 144 4. Number of new maps ----------- ------------------ 188 120 5. 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