2009-1182-Resolution No. 2009-043 Recorded 4/30/2009REVIE��
LEGAL C011llll UNSEL
DESCHUTES COUNTY OFFICIAL
NANCY BLANKENSHIP, COUNTY
COMMISSIONERS' JOURNAL
21 ii182umiuiiiuin
RECORDS CJ 2009.1182
CLERK
04/30/2009 04:02:53 PM
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
A Resolution Approving a Grant Application with
the Oregon Department of Revenue * RESOLUTION NO. 2009-043
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 provide 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 308, 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 $4,414,697, 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 scotIL&.co.deschutes.or.us , as the county contact person for this grant application
DATED thisa day of , 2009.
ATTEST:
w
Recording Secre
PAGE 1 OF 1— RESOLUTION NO. 2009-043 (4/29/09)
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY—OREGON
TAMMY BANEY, Chaff
DENNIS R. LUKE, Vice Chair
6]44-L UWJ44--
ALAN UNGER, Commissioner
7DEOP
R E G 0 N Form 1 2009-10
ARTMENT
O F R E V E N U E Grant Application Staffing
B. Valuation -Appraisal Staff
Chief Appraisers/Appraiser Supervisor .................
COLUMN 1
COLUMN 2
COLUMN 3
Lead Appraisers....................................................
Approved FTE
Budgeted FTE
Change
County Deschutes
Current Year
Coming Year
(Column 2
Commercial/Industrial Appraisers .........................
(2008-09)
(2009-10)
less Column 1)
A. Assessment Administration
0.50
0.50
0.00
Assessor, Deputy, etc ............................................
2.00
2.00
0.00
Assmt. Support Staff, Deed Clerks, & Data Entry Staff
10.50
9.50
(1.00)
Total Assessment Administration .........................
12.50
11.50
(1.00),
B. Valuation -Appraisal Staff
Chief Appraisers/Appraiser Supervisor .................
1.00
1.00
0.00
Lead Appraisers....................................................
0.00
0.00
0.00
Residential Appraisers6.70
..............................
0.20
5.70
�1.00�
Commercial/Industrial Appraisers .........................
2.00
2.00
0.00
Farm/Forest/Rural Appraisers ...............................
0.50
0.50
0.00
Manufactured Structure/Floating Structure Appraisers
0.80
0.80
0.00
Personal Property Appraisers ...................................
1.75
1.75
0.00
Personal Property Clerks ..........................................
0.00
0.00
0.00
Sales Data Analyst ...................................................
1.00
1.00
0.00
Data Gatherers & Appraisal Techs .............................
3.50
2.50
(1.()o,
Total Valuation -Appraisal Staff ..................................
17.25
15.25
(2.00)
C. Clerk/BOPTA Staff
0.52
0.52
0.00
D. Tax Collection & Distribution Administration
Administration, Deputy, etc ...................................
3.70
3.70
0.00
Support & Collection Staff .....................................
1.70
1.70
0.00
Tax Distribution......................................................
0.20
0.20
0.00
Foreclosure & Garnishment ...................................
0.20
0.20
0.00
Total Tax Collection & Distribution Staff ................
5.80
5.80
0.00
E. Cartography & GIS Administration
Cartographic/GIS Supervisor1.00
...............................
1.00
0.00
Lead Cartographer ...............................................
0.00
0.00
0.00
Cartographers.......................................................
3.00
3.90
0.90
GIS Specialist.......................................................
2.00
0.00
(2.00;')
Total Cartographic & GIS Staff
6.00
4.90
0.1;;1
F. A&T Data Processing Staff
3.75
3.75
0.00
G. Total A&T Staffing (the sum of A -F above)
45.82
41.72
(4.10)
12
150-338-001 (Rev. 01-09)
O101
R E G O N Form 2 2009-10
ARTMENT
�I O F R E V E N U E Explanation of Staffing Issues
County Deschutes
In this section, explain any difference between approved staffing for 2008-09 and budgeted staffing
for 2009-10. Explain why any funded positions were unfilled for 2008-09. 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 1, Section B, note that here and
include the FTE.
Due to a significant downturn in the real estate market and corresponding large
decrease in new construction and new subdivisions FY09/10 FTE's in the Assessor's
Office will be reduced by 4.1 FTE's. The breakdowns of these positions are - 1.0
Appraiser FTE; 1.0 Assessment Technician FTE; 1.0 GIS Specialist FTE; 0.6 GIS Analyst
FTE; and 0.5 Customer Service Clerk FTE.
The last several years have seen a large downward trend in permits with 35% fewer
building permits issued for 2008 compared to 2007; and 2007 had 30% fewer permits
then 2006. These additional positions were added since 2003 based on the large
increases in permitted activity Deschutes County had been experiencing; now that this
trend has reversed these reductions will take this office back to slightly higher staffing
levels then we had in 2002; with permit levels well below 2002 amounts. Based on
detailed analysis we do not believe these reductions will have a negative impact on this
office's ability to maintain the same level and quality of service and product that we've
been providing.
Additionally, there is an on going multi-year project using GIS dedicated funds for a
remapping project to eliminate the remaining manual maps. Prior years there were two
GIS Specialist FTE's in Cartography for this project Due to forecasted reductions in
revenue in the GIS Department this project has been reduced by 1.0 FTE; which will
cause the timeframe for the completion of this project to extend.
In FY08/09 a retired appraiser was contracted back for a portion of the year which offset
some of the loss due to vacancies that occurred.
The Tax Office budgeted $12,000 in extra help for assistance during peak seasons for tax
collection activities.
The Assessor's Office budgeted $25,000 in extra help which is used to assist in special
projects through the use of contract employees and retired staff. Some projects include
contracting retired staff to review and insure the accuracy of the tax calculation process;
contracting temporary help to assist in the scanning of appraisal information; and
providing extra assistance in setting up and organizing the appraisal workload such as
pulling permit and blueprint information in the peak season just prior to the majority of the
appraisal field work.
150-338-001 (Rev. 01-09)
13
C-7D'C"
REG0N Form 3 2009-10
ARTMENT
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, etc. You may also use this form to document any
miscellaneous comments.
N/A
14
150-338-001 (Rev. 01-09)
OECP
R E G O N Form 4 2009-10
ARTMENT
�IOF REVENUE Valuation -Appraisal Resources
Number of Accounts Number of FTE
County Deschutes by Activity by Activity
Actual Estimated Actual Estimated
Activities 2008-09 2009-10 2008-09 2009-10
1. Real Property Exceptions, Special
9,555
10,000
1.23
1.23
Assessments, and Exemptions
13,460
20,000
1.00
1.00
New Construction..................................................
6.339
4,120
9.70
8.88
Zone Changes.........................................................
50
30
0.01
0.01
Subdivisions, Segregations, Consolidations .........
3,493
2,100
0.93
0.75
Omitted Properties ................................................
15
15
0.01
0.01
Special Assessment Qualification and Disqualification
217
250
0.40
0.40
Exemptions.............................................................
185
200
0.02
0.02
Subtotal.............................................................
10.299
6,715
11.07
10.07
2. Appeals and Assessor Review
Assessor Review and Stipulations ........................
36
100
0.10
0.10
BOPTA...................................................................
1,010
1,500
0.20
0.20
Department of Revenue9
..............
3
0.01
0.01
Magistrate Division -Tax Court ............................
30
60
0.14
0.14
Regular Division -Tax Court0
............
1
0.05
0.05
Subtotal.............................................................
1,085
1664
0.50
0.50
3. Real Property Valuation
Physical Reappraisal .............................................
9,555
10,000
1.23
1.23
Recalculation only -no appraisal review ...............
13,460
20,000
1.00
1.00
Subtotal.............................................................
23.015
30,000
2.23
2.23
4. Business Personal Property (returns mailed) ......
6,444
6,623
1.75
1.75
5. Ratio.................................................................................................................
1.30
1.30
6. Continuing Education....................................................................................
0.40
0.40
7. Other Valuation -Appraisal Activity.............................................................
0.00
0.00
8. Total Valuation -Appraisal Staff (FTE) ................................... 17.25 16.25
Not equal to Total Valualion appraisal on form 1.
150-338-001 (Rev. 02-09) 15
0 R E G 0 N Form 5 2009-10
DEPARTMENT Tax Collection/Distribution
—WOF REVENUE
Work Activity
County Deschutes
Number of Accounts
by Activity
Actual
Estimated
2008-09
2009-10
1.
Number of accounts requiring roll corrections
Business Personal Property.........................................................................
543
150
Personal Property Manufactured Structures...............................................69
100
RealProperty................................................................................................
1,452
2,000
2.
Number of accounts requiring a refund
Business Personal Property.........................................................................
32
40
Personal Property Manufactured Structures ...............................................
40
50
RealProperty................................................................................................
1,224
1,500
3.
Number of delinquent tax notices sent
Business Personal Property.........................................................................
253
275
Personal Property Manufactured Structures ...............................................
392
400
RealProperty................................................................................................
7,935
8,000
4.
Number of foreclosure accounts processed
Real Property only.........................................................................................
34
40
5.
Number of accounts issued redemption notices
Real Property only........................................................................................
16
20
6.
Number of warrants..................................................................................
680
750
7.
Number of garnishments..........................................................................
9
20
8.
Number of seizures...................................................................................
0
5
9.
Number of bankruptcies...........................................................................
326
350
10.
Number of accounts with an address change processed
6,533
7,000
11. How many second trimester statements do you mail? ........................ 18,000
12.How many third trimester statements do you mail? ............................. 15,000
13. Does the county contract for lock box service? .................................... MYes r1No
14.Does the county use in-house remittance processing? ....................... MYes No
15. If tax collector is combined with another county function, please describe that function.
The Tax Collector is part of, but not combined with the Finance Department. Marty
Wynne is the Tax Collector, Treasurer, and Finance Director
16
150-338-001 (Rev. 01-09)
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Deschutes County Tax Office Organization Chart
Marty Wynne,
Finance Director,
Treasurer and Tax
Collector
De
Tax Collector
Customer Service Customer Service H Personal Property P.T. Customer
Clerk II Clerk II Property Tax Analyst I ' Collections Service Clerk II