2008-909-Resolution No. 2008-137 Recorded 10/21/2008REVIEWED n
LEGAL COUNSEL
COUNTY OFFICIAL RECO
NANCYUTES BLANKENSHIP, COUNTY CLERKS Q 1008.909
COMMISSIONERS' JOURNAL 10/21/2008 03;34;57 PM
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208
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
A Resolution Establishing an Imprest Checking
Account in the amount of $300 to facilitate
Personal Property Tax Transactions * RESOLUTION NO. 2008-137
*
WHEREAS, Deschutes County Tax Department has a need for an Imprest checking account to
facilitate Personal Property Tax Garnishments; and,
WHEREAS, ORS 294.465 provides that such accounts for handling disbursements must be
established by resolution of the Board of County Commissioners; now, therefore,
BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES
COUNTY, OREGON, as follows:
Section 1. That an Imprest checking account shall be established for the handling of
personal property tax garnishments.
Section 2. That the amount deposited into such account will be sufficient for such
transactions.
Section 3. Disbursements from this Imprest checking account shall be supported by
documentation for such disbursement and an accounting of all such expenditures shall be maintained
with the account records.
Section 4. The Tax Department shall be responsible for the reconciliation of the account in
accordance with its policies and procedures.
DATED this xrd day of October, 2008.
BOARD OF COUNTY COMMISSIONERS OF
DESCHUTE�OUNTY, OREGON
LUKE, Chair
ATTEST: TAMMY (PAN ) E;N, Vice -Chair
Recording Secretary AEL M. DAL , C mmissioner
PAGE 1 OF 1 -RESOLUTION NO. 2008-137 (10/22/08)
Page 1 of 1
Lacy Nichols
From: David Lilley
Sent: Friday, October 10, 2008 3:11 PM
To: Lacy Nichols
Cc: Marty Wynne; Connie Heim
Subject: Regarding: Imprest checking account for Garnishment Processing Fees
Lacy,
Due to staffing issues, Legal Counsel recently transferred the administrative processes related to personal
property garnishments to the tax department. We discussed these processes in some detail with Marty last
week. Part of those procedures require that we advance a $10 search fee to financial institutions (ORS 18.790
(1)) when attempting to garnish a bank account. When legal was preparing the garnishments for us, they
included a $10 check from Legal Counsel's imprest checking account. The advantage to this is that time is very
much of the essence when it comes to garnishments. If we don't act promptly upon obtaining bank account
information, the money is frequently gone.
As a result, we are requesting the creation of a imprest checking account for the sole purpose of advancing the
required financial institution search fees un ORS 18.790 (1). We had originally discussed a fund of $500, but after
considering it further, I believe that $250 to $300 would be plenty. That amount would easily cover several
months of very active collection activity. Thank you.
10/10/2008