2011-2769-Resolution No. 2011-031 Recorded 5/4/2011'REVIEW
LEGAL COUNSEL
DESCHUTES COUNTY OFFICIAL
NANCY BLANKENSHIP, COUNTY
COMMISSIONERS' JOURNAL
1111111 i
2031-7 0
II IIIIIII
RECORD
CLERKS CJ 1411.1169
05/04/201110:48:56 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. 2011-031
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 $4,540,176 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(cr�,co.deschutes.or us , as the county contact person for this grant application
DATED this `7 r day of 2011.
ATTEST:
Recording Secretary
PAGE 1 of 1— RESOLUTION NO. 2011-031
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
TAMMY BANEY, Chair
TONY DEBONE, Vice Chair
cuoll�
ALAN UNGER, Commissioner
OECP
R E G O N Form 1 2011-12
ARTMENT
��-OF REVENUE Grant Application Staffing
B. Valuation -Appraisal Staff
COLUMN 1
COLUMN 2
COLUMN 3
1.00
Approved FTE
Budgeted FTE
Change
0.00
Current Year
Coming Year
(Column 2
County Deschutes
(2010-11)
(2011-12)
less Column 1)
0.50
A. Assessment Administration
Manufactured Structure/Floating Structure Appraisers
0.80
0.80
Assessor, Deputy, etc ............................................
2.00
2.00
0.00
Assmt. Support Staff, Deed Clerks, & Data Entry Staff
8.50
8.25
(0.25)
Total Assessment Administration
10.50
10.25
(0.25)
B. Valuation -Appraisal Staff
1.00
1.00
Chief A raisers/A
Appraisers/Appraiser ppraiser Supervisor .................
1.00
1.00
Lead Appraisers....................................................
0.00
0.00
Residential Appraisers5.70
..........................................
4.00
6.20
Commercial/Industrial Appraisers .........................
2.00
2.00
Farm/Forest/Rural Appraisers ...............................
0.50
0.50
Manufactured Structure/Floating Structure Appraisers
0.80
0.80
Personal Property Appraisers ...................................
1.75
1.75
Personal Property Clerks ..........................................
0.00
0.00
Sales Data Analyst ...................................................
1.00
1.00
Data Gatherers & Appraisal Techs .............................
2.50
2.50
Total Valuation -Appraisal Staff ..................................
15.25
15.75
C. Clerk/BOPTA Staff
0.52
0.52
D. Tax Collection & Distribution Administration
Administration, Deputy, etc ................................... 3.70 3.70
Support & Collection Staff ..................................... 1.70 1.70
Tax Distribution...................................................... 0.20 0.20
Foreclosure & Garnishment ................................... 0.20 0.20
Total Tax Collection & Distribution Staff ................ 5.80 5.80
E. Cartography & GIS Administration
0.00
0.00
0.50
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.50
0.00
0.00
0.00
0.00
0.00
Cartographic/GIS Supervisor
1.00
1.00
0.00
Lead Cartographer
0.00
0.00
0.00
Cartographers
3.90
4.00
0.10
GIS Specialist
0.00
0.00
0.00
Total Cartographic & GIS Staff
4.90
5.00
0.10
F. A&T Data Processing Staff
3.75
3.75
0.00
G. Total A&T Staffing (the sum of A -F above)
40.72
41.07
0.35
O R E O N
DEPARTMG ENT
WOF REVENUE
County Deschutes
Form 2 2011-12
Explanation of Staffing Issues
In this section, explain any difference between approved staffing for the current year and staffing for
the budgeted year. Explain why any funded positions were unfilled for the current year. 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.
1.0 Appraiser FTE will be restored to the Assessor's FY11/12 budget. This position
is expected to be added in January 2012 and is reflected in this grant application as
an increase of 0.5 FTE at a budgeted expense representing half the full yearly costs
since this position will be vacant the first half of the fiscal year. This additional
appraisal position will be primarily assigned to appraisal maintenance activities. The
Assessment Technician FTE was reduced by 0.25 FTE to reflect one staff position
wanting to reduce their hours to so they could take college classes.
The Tax Office budgeted $10,000 in extra help for assistance during peak seasons
for tax collections activities.
The Assessor's Office budgeted $35,000 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 appeals.
OREGON Forma
DEPARTMENT General Comments
O F R E V E N U E
County Deschutes
2011-12
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 maping, etc. You may also use this form to document any
miscellaneous comments.
N/A
Form
2011-12
C__DE0F
REGON
A RTMENT
SOF REVENUE Valuation-Appraisal Resources
Number of Accounts
Number of FTE
County Deschutes
by Activity
by Activity
Actual
Estimated
Actual
Estimated
Activities
2010-11
2011-12 2010-11
2011-12
1. Real Property Exceptions, Special
Assessments, and Exemptions
New Construction..................................................
4986
2600
3.00
3.00
Zone Changes.........................................................
29
30
0.01
0.01
Subdivisions, Segregations, Consolidations .........
417
425
0.25
0.25
Omitted Properties................................................
15
15
0.01
0.01
Special Assessment Qualification and Disqualification
245
250
0.40
0.40
Exemptions.............................................................
385
375
0.20
0.20
Subtotal.............................................................
6,077
3,995
3.87
3.87
2. Appeals and Assessor Review
Assessor Review and Stipulations ........................
355
400
0.25
0.25
BOPTA...................................................................
2632
3000
4.00
4.00
Department of Revenue
324
100
0.01
0.01
Magistrate Division-Tax Court ............................
97
100
1.00
1.00
Regular Division-Tax Court60
.................................
10
0.05
0.05
Subtotal.............................................................
3,468
3,610
5.31
5.31
3. Real Property Valuation
Physical Reappraisal.............................................
1300
6500
1.12
1.37
Recalculation only-no appraisal review ...............
17758
20000
1.50
1.75
Subtotal.............................................................
19,058
26.500
2.62
3.12
4. Business Personal Property (returns mailed) ......
6704
6939
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).........................................................
15.25
15.75
OREGON Forms 2011-12
DEPARTMENT Tax Collection/Distribution
;01WOF REVENUE
Work Activity
County Deschutes Number of Accounts
by Activity
Actual Estimated
2010-11 2011-12
1. Number of accounts requiring roll corrections
Business Personal Property.........................................................................
41
50
Personal Property Manufactured Structures ...............................................
23
30
RealProperty................................................................................................
599
600
2. Number of accounts requiring a refund
Business Personal Property.........................................................................
18
20
Personal Property Manufactured Structures ...............................................
5
10
RealProperty................................................................................................
1251
1200
3. Number of delinquent tax notices sent
Business Personal Property.........................................................................
377
400
Personal Property Manufactured Structures ...............................................
459
500
RealProperty................................................................................................
6641
9000
4. Number of foreclosure accounts processed
RealProperty only.........................................................................................
74
75
5. Number of accounts issued redemption notices
RealProperty only........................................................................................
29
30
6. Number of warrants
315
300
7. Number of garnishments
10
10
8. Number of seizures
o
0
9. Number of bankruptcies
596
600
10. Number of accounts with an address change processed
5740
5000
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 nNo
14.Does the county use in-house remittance processing? ....................... ■ Yes nNo
15. If tax collector is combined with another county function, please describe that function.
The Tax Department is part of the Finance Department
0DEOP
R E G 0 N Form 6 2011-12
ARTMENT Assessment and Administrative
�IOF REVENUE
Support and Cartography
Work Activity
County Deschutes
Assessment and Administrative Support
Work Activity
Numbers by Activity
Actual Estimated
2010-11 2011-12
1. Number of Deeds Worked 12712 13000
Cartography Work Activity
1. Number of new tax lots.....................................................................
2. Number of lot line adjustments.......................................................
3. Number of consolidations................................................................
4. Number of new maps........................................................................
5. Number of tax code boundary changes .........................................
Numbers by Activity
Actual Estimated
2010-11 2011-12
342 348
357 365
45 47
30 34
5 6
K
U)
U
N C
: C N
Q M
C
co
C
' � U
0 -o
N
: cz
U (0 C2
O
N
O
O
m
N
p
J
N
co
cq
Cl)
N
N
Q
N
O
Rq
<h
O
N
N
N
N
O
(O
.^-
i -
<n
O
♦�..
61%2 613
C7
O
C
p
C
(TS (n
C)
C)=
N
W Y 'O 'a.
N c
LL: Q
N
N
y
0
U
a) a)
X
o—
tm
d
C
Q 0
N
00
.L.. h
z
r
>
L
No
rn
01
o
o -`
o
c+i
O
m
rn
E
M
N
mfl-
N u
Fo
O
0
LLI
°U'
m
Q
09.
0
N
Q
16 0)
O
�'
U
o
C
N
C O O
o
N
o
00
as rn
N
CZ x
O
—_ Q
Cl)
co
O yi
—
u -
W
N VQ
i U
Q
U
O
6
fE 'C3
x�
N
`t a.
N
N
F
_M
V
M
N
_m .0
U O
O
O
n
6q
U CL
O
CL
0
=
7
CO
�
o
O
Ocu
C
O
In
o
a0
Cl)
roN
v
•0)O
-
LO
m
N
m �
3
to
N
N
am
«5
C
C O
co
�to
coco
o
N
N
N
v
Q cS7
�
�
.-.
n
day
N .�
Q
Q
Q
Q
L6(-6
U
N
o
y0,
0
U 7
_
T
r r
O
y
N
O_
x
W
C
O) ,53,
y
Q
X
N
C N
N
�
U
=
�
C
U
>
i
a>
c
O O
O
cc
L
iy
i
N
co
0
•r_
cz
C U
N
4%U)
O
c
c
a
p
U
O
U
00
N
cu
ca
O
o
i
N C
: C N
Q M
C
co
C
' � U
0 -o
N
: cz
U (0 C2
O
O
U .-
O
>i
O
O
tD
C
p
p
O
N
a+
f0 p
C
+..0
O
N
N
N
N
O
(O
.^-
O
<n
O
♦�..
61%2 613
n
N
N
M
O
O
C)
C)=
N U
W Y 'O 'a.
N
N
N
y
cli
a) a)
X
o—
tm
d
C
N
00
.L.. h
�.
_O
C
EO
Q
CO
C N
U C
E
M
0 C
fA
N u
Fo
O
0
U
a)
°U'
m
Q
C
CM N
Q
N
Q
16 0)
O
�'
CD
o
C
N
C
as rn
N
CZ x
LnWCD
U
—
d
_
W
N VQ
i U
Q
U
O
6
fE 'C3
d
N
`t a.
N
N
R
O c
_m .0
U O
O
N
CL
0
=
7
C
�
o
O
Ocu
O Q
cu
L
c
3
7
LN
N
am
«5
a
ID
Q cS7
i
�
(�
U
=p
Q
Q
L6(-6
= C
O O
o
y0,
0
U 7
co
T
r r
cu
N
O ai,
�
U N
o
� �
rn
U
o
i
o
�
a
O
m
U
i
O
4-
o
r
O
N
�
�
C
O
+
O
U
In
O
C
-
C
O
o
N
+
: Q
N
C
ti
: V
C
U
y .0
N
C
=
O
�n
+
_
T O
W
aQ
c ;u
L
- O
U .-
O
>i
O
. —
X
C
p
_
a
O
X
OOL
In
x
O
0
<n
O
L N
a
cu
.o O
0
= X
C)
C)=
N U
N c
E
Q
C
- 'C
y
cli
a) a)
X
o—
US
LL
C
N
00
.L.. h
_O
C
EO
Q
CO
C N
U C
E
M
0 C
fA
N u
U Q
0
U
a)
°U'
m
Q
C
CM N
Q
N
Q
a
�'
CD
o
C
N
y
CZ x
LnWCD
U
—
d
_
W
N VQ
i U
Q
U
O
6
fE 'C3
d
N
+L. i
O
N
N
R
O c
_m .0
U O
O
N
CL
0
=
7
C
C
++
Ocu
O Q
3
7
LN
N
ID
Q cS7
=p
Q
Q
L6(-6
co
n
0
co
of o
T
r r
W W
LU LU
U. LL
LL U. O n
0 0 r O
N
r
i
r'
_ T T
m ca
N y
O y Q Q
C.
E
(0
r
Q
U
na a
Q Q
a s o, n
p p
w
a. a`
20
O`
0 0
w w w
~ F-
(' d
N N
a) N
a a
N
r
i
r'
W
w
w
w
w
w
w
w
w w w
~ F-
LL
0
LL
0
LL
0
LL
0
0
LL
0
w
LL
LL
L~L LL 0
`
LL
Y
O
0 0 0
LL
=
01
•�
C
o 0
0
e+
O
7
O
U
CL
o
y
C. LL
N
y
`
N
y
N
N
co
N
N
1
w
-0
Up
a
U U U
O
N T
LL
to
CL
a
a
n
a
a
a
a
m
r
CL
a
0
m
t
m
a¢
Q
aa
Q
t
a
a
a
o
U
Q y
W
N
U
T
T
C
T
T
v
T
v
T
-t
N
7
C
E
N
E E
N N N
LL
N
a
O
o
O
a
O
ma
O
a
a
a
O
Co
Q
R
aa)
aa) to m 00)
r-
a
a`
a
4
a`
p
a
O
s
a`
N
Q
N N N
Q Q Q
O
N
N
0)
N
Q
W
W
WW
W
W L~L
W
LL
LLC)
LL
LL
LL O
O
O
O
d
m
O
O
O
n
Lo
tm
—
—
_
C
01
t'
—
O
— N
w
LL
N
N
O
U
C
U
N
N
E
'.3
r
H
Yyl
m=
N
F-
N
0 °s
y
m
aa)
ami
10
a
N
m
aci ani
aZi
N
E
E
E
E
E u)
u)
Q
N
of
U)
N
y
N
N
N
( E
0)
E
(A
W
c
<
U
U
N
r
i
r'
W
W W
W
Wi
LL
W
LLLLLLL
LL
=
C
o 0
0
O
7
`
o) W
CL
o
y
L
O
ci
0 LL
V
w
f6 r
O
N T
T
d
a)
C7 N
U
m
m m
m~
m
U
Q
Q
t
U
U D
U
N
N
N
C7
4%
N
Q
Deschutes Count Tax Office Organization Chart
Marty Wynne,
Finance Director,
Treasurer and Tax
Collector
Tax Collector
Customer Service Customer Service
Clerk If Clerk II Personal Property P.T. Customer
H-� Property Tax Analyst Collections
Service Clerk II