2010-2592-Resolution No. 2010-029 Recorded 4/30/2010REVIEV D
L GAL COUNSEL
DESCHUTES COUNTY OFFICIAL
NANCY BLANKENSHIP, COUNTY
COMMISSIONERS' JOURNAL
21110-2! 592
CLERKDS 4J 20100
2592
04/30/2010 10:02:24 AM
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
A Resolution Approving a Grant Application with
the Oregon Department of Revenue * RESOLUTION NO. 2010-029
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 $4,553,499 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 scotl(aco.deschutes or us , as the county contact person for this grant application
%_
DATED this A D day of 2010.
ATTEST:
Recording Secretary
PAGE 1 of 1— RESOLUTION NO. 2010-029
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
DE IS R. LUKE, Chair
i
ALAN UNGER, Vice Chair
TAMMY B Y, Cortffiissioner
ODE(P
R E G O N Form 1 2010_11
ARTMENT
O F R E V E N U E Grant Application Staffing
D. Tax Collection & Distribution Administration
Administration, Deputy, etc ...................................
COLUMN 1
COLUMN 2
COLUMN 3
Support & Collection Staff .....................................
Approved FTE
Budgeted FTE
Change
Tax Distribution......................................................
Current Year
Coming Year
(Column 2
County Deschutes
(2009-10)
(2010-11)
less Column 1)
A. Assessment Administration
5.80
5.80
0.00
Assessor, Deputy, etc ............................................
2.00
2.00
0.00
Assmt. Support Staff, Deed Clerks, & Data Entry Staff
9.50
8.50
(1.00)
Total Assessment Administration
11.50
10.50
(1.00)
B. Valuation -Appraisal Staff
Cartographers
3.90
3.90
Chief Appraisers/Appraiser Supervisor .................
1.00
1.00
0.00
Lead Appraisers....................................................
0.00
0.00
0.00
Residential Appraisers
5.70
5.70
0.00
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 .............................
2.50
2.50
0.00
Total Valuation -Appraisal Staff ..................................
15.25
15.25
0.00
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 Supervisor
1.00
1.00
0.00
Lead Cartographer
0.00
0.00
0.00
Cartographers
3.90
3.90
0.00
GIS Specialist
0.00
0.00
0.00
Total Cartographic & GIS Staff
4.90
4.90
0.00
F. A&T Data Processing Staff
3.75
3.75
0.00
G. Total A&T Staffing (the sum of A -IF above)
41.72
40.72
(1.00)
R E O N Form 2 2010-11DEPARTMM ENT
�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 2009-10 and budgeted staffing
for 2010-11. Explain why any funded positions were unfilled for 2009-10. 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 continued significant downturn in the real estate market and corresponding
large decrease in new construction and new subdivisions FY10/11 FTE's in the
Assessor's Office will be reduced by an additional 1.0 Assessment Technician FTE.
The last several years have seen a large downward trend in permits, in comparing to
each of the prior years Deschutes County has seen the following decrease in
permitted activity:
2009 - <42%>
2008 - <35%>
2007 - <30%>
The proposed position being eliminated from the FY10/11 budget was one of several
positions that were added in 2003 to address at that time a large increase in
permitted activity. Now that this trend has reversed this position, in addtion to the 4
positions removed from last year's budget, take this office back to around 2002 levels
of staffing. 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.
The Tax Office budgeted $8,000 in extra help for assistance during peak seasons for
tax collection activities.
The Assessor's Office budgeted $46,200 in extra help which is used to assist in
special projects through the use of contract employees, outside appraisal work, 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
appraisal projects; and contracting private independent appraisers to provide
appraisal expert witness services for court appeals.
OECr
RE G O N Form 3 2010-11
ARTMENT
�IOF 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
Form 4
2010-11
R E G O N
ODECF
ARTMENT
�011t-WOF REVENUE Valuation -Appraisal Resources
Number of Accounts
Number of FTE
County Deschutes
by Activity
by Activity
Actual Estimated
Actual
Estimated
Activities
2009-10 2010-11 2009-10
2010-11
1. Real Property Exceptions, Special
Assessments, and Exemptions
New Construction..................................................
6850 4986
6.14
5.00
Zone Changes.........................................................
50 29
0.01
0.01
Subdivisions, Segregations, Consolidations .........
3492 950
0.50
0.25
Omitted Properties ................................................
18 15
0.01
0.01
Special Assessment Qualification and Disqualification
250 250
0.40
0.40
Exemptions.............................................................
358 350
0.20
0.20
Subtotal.............................................................
11.018 6,580
7.26
5.87
2. Appeals and Assessor Review
Assessor Review and Stipulations ........................
250 zso
0.25
o.z5
BOPTA...................................................................
2360 2000
1.75
1.75
........................................
Department of Revenue3
2
0.01
0.01
Magistrate Division -Tax Court
100 100
0.25
0.25
Regular Division -Tax Court .................................
1 5
0.05
0.05
Subtotal.............................................................
2,714 2,357
2.31
2.31
3. Real Property Valuation
Physical Reappraisal .............................................
10000 0
1.23
2.12
Recalculation only -no appraisal review ...............
20000 0
1.00
1.50
Subtotal.............................................................
30,000 0
2.23
3.62
4. Business Personal Property (returns mailed) ......
6623 0
1.75
1.75
5. Ratio
1.30
1.30
6. Continuing Education....................................................................................
0.40
0.40
7. Other Valuation -Appraisal Activit
0.00
0.00
8. Total Valuation -A raisal Staff FTE
PP (FTE) .........................................................
15.25
15.25
O R E G O N Form 5 2010-11
DEPARTMENT Tax Collection/Distribution
"WOF REVENUE
Work Activity
Number of Accounts
County Deschutes by Activity
Actual Estimated
2009-10 2010-11
1. Number of accounts requiring roll corrections
Business Personal Property.........................................................................
207
150
Personal Property Manufactured Structures ...............................................
29
50
RealProperty................................................................................................
1304
750
2. Number of accounts requiring a refund
Business Personal Property.........................................................................
9
10
Personal Property Manufactured Structures ...............................................
4
10
RealProperty................................................................................................
599
750
3. Number of delinquent tax notices sent
Business Personal Property.........................................................................
254
300
Personal Property Manufactured Structures ...............................................
472
500
RealProperty................................................................................................
10457
12000
4. Number of foreclosure accounts processed
Real Property only
47
50
5. Number of accounts issued redemption notices
RealProperty only........................................................................................
14
20
6. Number of warrants
420
500
7. Number of garnishments
22
25
8. Number of seizures
0
3
9. Number of bankruptcies...........................................................................
787
500
10. Number of accounts with an address change processed
7286
7500
11. How many second trimester statements do you mail? 21000
12.How many third trimester statements do you mail? ............................. 13000
13. Does the county contract for lock box service? .................................... Yes F7No
14.Does the county use in-house remittance processing? ....................... OYes F7No
15. If tax collector is combined with another county function, please describe that function.
Tax Dept. is part of the Finance Department
O R E G O N Form 6 2010-11
DEPARTMENT Assessment and Administrative
�IOF REVENUE
Support and Cartography
Work Activity
County Deschutes
Assessment and Administrative Support
Work Activity
Numbers by Activity
Actual Estimated
2009-10 2010-11
1. Number of Deeds Worked 10000 12712
Cartography Work Activity
Numbers by Activity
Actual
Estimated
2009-10
2010-11
1.
Number of new tax lots.....................................................................
lass
207
2.
Number of lot line adjustments.......................................................
635
281
3.
Number of consolidations................................................................
98
158
4.
Number of new maps........................................................................
112
91
5.
Number of tax code boundary changes .........................................
14
5
Z V-- w
U Z = N
W N
W f
0 CC fn
w
0
1 �
0
0
U
C .0 0 O 0 O p
o (, o o 0
o
M t2 O N O ry
m
0
a
a
x
O
a)
Y
U
i
U a)
m U
Nc L
O
CL
°
Y
U L
Y
a�
O c p
O
"•' T U
L ro o
o � �
L U �
C U U
N O d
T
C O
a) N Y
CL M
N 0) O
CE
C)cri
L
co N
U,
co
L D_
° x
0
YO- U
Co ()
CU
L
' T
OX 0 X
U') Q Ox (DD
o m ro -0 a)
V N c U ,c
c E H O
O N N
U N C C
c o a E R a a
CL °x 0 W ate) W W
d w a) U Q L .. 0
Or U "J cu o_
0 N N
x O c C C
W :3
V 0 0 a)
i° F°
5 ori cfl (DD
(6 =
Cl)
U
N
U
M
0
Q
Qa
M
O
T
O
H
N
O
N
v
O
N
m
N
M
0
O
Cl)
613.
QO
D_
O
O
t
=N
NO
N
O
O
N
LO
W
Q
(�
c
O
ONi
(D
W
O
U N
L
N
U
x D
C
O
Cl)
v
CD
N
co
O
Cl)
a)
v
ry
m
n
0 0
64
U
O
r
O
m
Ct)
cxa
C
—
f¢-
f`�')
v
r
Cl)N
Cl)
O
N
Cl)
C) C
O
m
C
p
c07
v
m
p
N
rpi
++
N
co
N
Cd 7»
,2
C
cn+
U
T
r o
C .0
0
O
O
N
C�
C (�
Y
^
(D
p
co
N
Q
C
U) N
yc5
0O
T
c Xp
Q,o_a
.
og
aa)
°Q
m
Q
o U U
a E
ax)
o
Q
D U
a) a) h
'0
N
D -cri
N
Um
C -0
.0
0 m
U
a)
_al
U a
(D O N
3 Y O2
o
U
c
N
C
(D
m t=
m a
�a '=
a)
O_
x
d
Q.
LU
a)
,= r
c
x
LU
4
43)
U
�,
N
N
U
>
(D
a a
c
>
L
m
O LU
i
C/)
m
a)
O
c
o°-
U
V
C.
ri
v
C .0 0 O 0 O p
o (, o o 0
o
M t2 O N O ry
m
0
a
a
x
O
a)
Y
U
i
U a)
m U
Nc L
O
CL
°
Y
U L
Y
a�
O c p
O
"•' T U
L ro o
o � �
L U �
C U U
N O d
T
C O
a) N Y
CL M
N 0) O
CE
C)cri
L
co N
U,
co
L D_
° x
0
YO- U
Co ()
CU
L
' T
OX 0 X
U') Q Ox (DD
o m ro -0 a)
V N c U ,c
c E H O
O N N
U N C C
c o a E R a a
CL °x 0 W ate) W W
d w a) U Q L .. 0
Or U "J cu o_
0 N N
x O c C C
W :3
V 0 0 a)
i° F°
5 ori cfl (DD
(6 =
Cl)
U
U
Qa
T
O
i
Rf
L
O
co
O
O
O
N
U N
x D
otS
O
CL
m
O
r
O
m
Ct)
C
—
O
+
E
U
C
N
U y
C
C
cn+
U
T
r o
Q
a)
C
c
(D
p
L
O cn
yc5
0O
T
c Xp
Q,o_a
a) 0
og
aa)
°Q
m
U o
o U U
a E
ax)
o
U O
D U
a) a) h
'0
N
D -cri
N
Um
C -0
.0
0 m
a) Q)
_al
U a
(D O N
3 Y O2
o
ca o a
(Q N
O
a) =
C
(D
m t=
m a
�a '=
YO
o
cuLu o
Q.
ca
U ao
ai
,= r
W
I-
LL
r
0
U)
y
d
to
N
Q
H
W W
H
Fw-
H
LLLL LL
LU
W
W
LL
LL
w
O n
y
t
LL
LL
LL
LL
L
p
O
�-
O
l6
O O
'
O
y
—
_
LL
C c
d1N
N
N
0
N Q Q
E
0
p
c,
o
0
a
UQ
n
CL
Fi
a` ami ami
LL
1~L
¢
21
Q
0 0
f0
f0
w
V
++ �...
L
L
O
O
y
=
L
uJ D
fn cn
�,
�
0
0
0 0
E
H
►
a� a�
`wCL
r+
y
(I a
H
H
H
Fw-
H
F-
LU
W
W
w
w
w
IW-
li LL
y
t
LL
LL
LL
LL
L
LL
LL
�-
o Co
C)
O O
LL
O
O O
LL
O O
m
p
o
o
Q
p
p
o
0
p
c,
o
0
W
`
o
O
LL
o
LL
1~L
`
d
21
F -
U
f0
f0
w
V
++ �...
L
L
O
O
y
=
L
uJ D
fn cn
�,
�
CL
LL
E
H
►
H
`wCL
r+
y
w
D
C
c
c
a)
N
U ,
G LLL
Q
•�
fn
N
to
N
V)
ami
v)
E
to
d
'
13
U
f0
G
U
L
L
y
N
N
N
y
N
N
y
N
N
>.
N
Q
Q'
U
N
N
w
d
S!
N
y
O.
Q
d
d
d
p,
Ui
N
p,
�.
m
.�+
G
7
�"'
F..
-
F-
U U
E
E
N
N
N
@
C
16
N
N
)n
N
(n
y
u)
w
CL
O`
CL
O`
Cl
O`
O
CL
QCL
O
O`
N
N
y
(n
aEn
a(Laaa,a
2O
Q
Q
in
W
W
LU
W
W
w
W
IW-
li LL
y
t
LL
FW- Fw-
LL LL
H F-
LL LL
o
LL
�-
o Co
C)
O O
O
O O
LL
O O
m
I�
O
e
00
O
0
O21
ii
21
F -
U
f0
f0
++ �...
L
L
t
E
O
=
L
uJ D
fn cn
�,
¢`
CL
E
H
►
H
4))
=
ami
w
D
C
c
c
a)
N
U ,
E
Q
ami
E
E
N
c°n' fn
rn
Q
rn
y
N
E
y
N
N
N
N
yO
Q
Q
Q
OU
Q
Q
7
U U
W
W
LL
y
t
FW- Fw-
LL LL
H F-
LL LL
o
H
LL
C
L
p O
O O
O
O O
O N
I�
0
_—
O21
ii
21
F -
U
f0
f0
t
Q Q
Q Q
U
uJ D
fn cn
�,
¢`
U
N
Q
Deschutes County Tax Office Organization Chart
Marty Wynne,
Finance Director,
Treasurer and Tax
Collector
uty Tax Collector
Customer Service Customer Sial vicePersonal Property P.T. Customer
Clerk II Clerk II Property Tax Analyst Collections Service Clerk II