2012-1565-Resolution No. 2012-037 Recorded 4/26/2012REVI ED
DESCHUTES COUNTY OFFICIAL RECORDS }
NANCY BLANKENSHIP, COUNTY CLERK �J �O�Z-i566
LEGAL oUNSEL COMMISSIONERS' JOURNAL
04/26/2012 03:11:30 PM
11111111111111311111111111
2012-1565
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
A Resolution Approving a Grant Application with
the Oregon Department of Revenue * RESOLUTION NO. 2012-037
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, ORS 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, ORS 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 $4,731,861, the total expenditure amount for consideration in
the grant. If 100 percent of the expenditures is not appropriated or the county is out of compliance with the laws
referred to in the recitals, 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 scotlgco.deschutes.or us , as the county contact person for this grant application.
DATED this Z� --day of , 2012.
ATTEST:
Recording Secretary
PAGE 1 of 1— RESOLUTION NO. 2012-037
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
ANTHONY DeBONE, Chair
4r -
ALAN UNGER, Vice Chair
TAM EY, Comm ss'oner
R E O N
DEPARTMM ENT
:�ftAWOF REVENUE
County Deschutes
Form 1 2012-13
Grant Application Staffing
COLUMN 1
COLUMN 2
COLUMN 3
Approved FTE
Budgeted FTE
Change
Current Year
Coming Year
(Column 2
(2011-12)
(2012-13)
less Column 1)
A. Assessment Administration
Assessor, Deputy, etc ............................................ 2.00
Assmt. Support Staff, Deed Clerks, & Data Entry Staff 8.25
Total Assessment Administration ......................... 10.25
0.00
0.00
0.00
B. Valuation -Appraisal Staff
1.00
1.00
0.00
Chief Appraisers/Appraiser Supervisor .................
1.00
1.00
0.00
Lead Appraisers....................................................
0.00
0.00
0.00
Residential Appraisers ..........................................
6.20
6.20
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 ..................................
15.75
15.75
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 0.20 000
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.......................................................
4.00
4.00
0.00
GIS Specialist.......................................................
0.00
0.00
0.00
Total Cartographic & GIS Staff
5.00
5.00
0.00
F. A&T Data Processing Staff
3.75
3.75
0.00
G. Total A&T Staffing (the sum of A -F above)
41.07
41.07
0.00
R E G O N DEPARTMENT Form 2 2012-13
;'i o F REVENUE Explanation of Staffing Issues
County Deschutes
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.
The 1.0 Appraiser FTE that was restored in the FY11/12 budget had been targeted to
be recruited in January 2012, therefore was included in the FY11/12 CAFFA grant at
1/2 the full yearly cost. Due to economic conditions and budget uncertainties this
position, as of the date of this grant application, has not been filled. It is anticipated
that we will start the recruitment process to fill this vacancy sometime within the next
several months.
The Tax Office budgeted $10,000 in extra help for assistance during peak seasons
for tax collection 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 service for appeals.
OFOP
R E G O N Form 3 2012-13
ARTMENT General Comments
WS'4 REVENUE
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
O R E G O N Form 4 2012-13
DEPARTMENT
�-OF REVENUE Valuation -Appraisal Resources
County Deschutes
Number of Accounts
Number of FTE
Recalculation only -no appraisal review ............... 23257 25000
by Activity
1.75
by Activity
3.12
Activities
Actual
Estimated
Actual
Estimated
1.30
2011-12
2012-13
2011-12
2012-13
1. Real Property Exceptions, Special
0.00
0.00
8. Total Valuation -Appraisal Staff (FTE)
15.75
Assessments, and Exemptions
New Construction..................................................
1512
1750
3.00
3.00
Zone Changes.........................................................
30
30
0.01
0.01
Subdivisions, Segregations, Consolidations .........
1167
1200
0.25
0.25
Omitted Properties ................................................
6
10
0.01
0.01
Special Assessment Qualification and Disqualification
250
250
0.40
0.40
Exemptions.............................................................
479
490
0.20
0.20
Subtotal.............................................................
3.444
3,730
3.87
3.87
2. Appeals and Assessor Review
Assessor Review and Stipulations ........................
410
400
0.25
0.25
BOPTA...................................................................
1396
2000
4.00
4.00
Department of Revenue4
..........................
3
0.01
0.01
Magistrate Division -Tax Court...........................485
500
1.00
1.00
Regular Division -Tax Court66
.........................
75
0.05
0.05
Subtotal.............................................................
2.361
2.978
5.31
5.31
I Real Property Valuation
Physical Reappraisal ............................................. 2317 4500
1.37
1.37
Recalculation only -no appraisal review ............... 23257 25000
1.75
1.75
Subtotal............................................................. 25,574 29,500
3.12
3.12
4. Business Personal Property (returns mailed) ...... 6939 6911
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)
15.75
15.75
OREGON Forms 2012-13
DEPARTMENT WOf REVENUE Tax Collection/Distribution
Work Activity
County Deschutes
Number of Accounts
by Activity
Actual Estimated
2011-12 2012-13
1. Number of accounts requiring roll corrections
Business Personal Property.........................................................................
76
50
Personal Property Manufactured Structures
29
...............................................
RealProperty................................................................................................
1740
20
1200
2. Number of accounts requiring a refund
Business Personal Property.........................................................................
21
Personal Property Manufactured Structures
7
20
...............................................
RealProperty................................................................................................
991
5
1000
3. Number of delinquent tax notices sent
Business Personal Property.........................................................................
352
350
Personal Property Manufactured Structures ...............................................
413
400
RealProperty................................................................................................
7108
7200-
4. Number of foreclosure accounts processed
RealProperty only.........................................................................................
98
80
5. Number of accounts issued redemption notices
RealProperty only........................................................................................
46
40
6. Number of warrants..................................................................................
313
300
7. Number of garnishments..........................................................................
6
10
8. Number of seizures...................................................................................
0
0
9. Number of bankruptcies...........................................................................
399
350
10. Number of accounts with an address change processed...................
11. How many second trimester statements do you mail? ........................
18000
12.How many third trimester statements do you mail? .............................
16000
13. Does the county contract for lock box service? .................................... Yes ®No
14.Does the county use in-house remittance processing? ....................... [DYes No
15. If tax collector is combined with another county function, please describe that function.
The Tax Department is part of the Finance Department
0,0,
REGON Form6 2012-13
-ARTMENT Assessment and Administrative L
IOF REVENUE
Support and Cartography
Work Activity
County Deschutes
Assessment and Administrative Support
Work Activity
Numbers by Activity
Actual Estimated
2011-12 2012-13
I. Number of Deeds Worked 12959 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
2011-12 2012-13
375
380
448
420
65
70
72
75
20
20
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Deschutes County Tax Office Organization Chart
Marty Wynne,
Finance Director,
Treasurer and Tax
Collector
Tax Collector
Customer Service Customer Service�j Personal Property P.T. Customer
Clerk II Clerk II Property Tax Analyst Collections Service Clerk II
