2013-923-Resolution No. 2013-035 Recorded 5/2/2013REViEI►�ED -
LEGAL COUNSEL
COUNTY
NANCYUTES BLANKENSHIP,PFICIAL COUNTY CLERKOS CJ x01393
COMMISSIONERS' JOURNAL ,
v 23
iii imuii�mi
05/OZ/014 08 , 4& , 4V Nn
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESC1 UTES COUNTY, OREGON
A Resolution Approving a Grant Application with
the Oregon Department of Revenue * RESOLUTION NO. 2013-035
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 $4,942,045, 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 scotl@co.deschutes.or.us , as the county contact person for this grant application
DATED this day of 12013.
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
ATTEST:
Recording Secretary
PAGE 1 OF 1 RESOLUTION NO. 2013-035
ALAN UNGER, Chair
TAMMY BANEY, Vice Chair
ANTHONY DEBONE, Commissioner
Form 1
2013-14
C-��D
R E C O N
EPARTMENTGrant Application Staffing
`OF REVENUE
COLUMN 1
COLUMN 2
COLUMN 3
Approved FTE
Budgeted FTE
Change
Current Year
Coming Year
(Column 2
County Deschutes
(2012-13)
(2013-14)
less Column 1)
A. Assessment Administration
Assessor, Deputy, etc. ••,••,.......
2.00
2.00
0.00
Assmt. Support Staff, Deed Clerks, & Data Entry Staff
8.25
8.25
0.00
Total Assessment Administration .........................
10.25
1o.z5
0.00
B. Valuation -Appraisal Staff
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 Appraisers0.50
...............................
0.50
0.00
Manufactured Structure/Floating Structure Appraisers
0.80
0.80
0.00
Personal Property Appraisers ...................................
1.75
2.00
0.25
Clerks..........................................
Personal Property Clerks•--•--•
0.00
0.00
0.00
Sales Data Analyst1.00
...................................................
1.00
0.00
Data Gatherers & Appraisal Techs .............................
2.50
7.50
0.00
Total Valuation -Appraisal Staff ..................................
15.75
16.00
0.25
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•......-•
1.20
0.70
(0.50)
Tax Distribution
o.zo
o.z0
0.00
Foreclosure & Garnishment ...................................
o.20
o.zo
o.00
Total Tax Collection & Distribution Staff
5.30
4.80
0.50)
E. Cartography & GIS Administration
Cartographic/GIS Supervisor ..............................
1.00
1.00
0.00
...................................
Lead Cartographer•••••••••...
0.00
0.00
0.00
Cartographers••.•.•.
................................................
4.00
3.00
(1.00)
GIS Specialist ...........................................
0.00
0.00
0.00
Total Cartographic & GIS Staff .............................
5.00
4.00
11.00)
F. A&T Data Processing Staff
3.75
3.75
0.00
G. Total AU Staffing (the sum of A -F above)
40.57
39.32
(1.25)
O R E G O N
DEPARTMENT
�"`OF REVENUE
County Deschutes
Form 2 2013-14
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.
The Tax Office budgeted $10,000 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, outside appraisal work, and
retired staff. Some project include contracting retired staff to review and insure the
accuracy of the tax calculation process, and for additional resources at BoPTA
appeals; contracting temporary help to assist in appraisal projects; and contacting
private independent appraisers to provide appraisal expert witness service for
appeals.
REGON Forma
f oECP
SOF REVENUE ARTMENT General Comments
County Deschutes
2013-14
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.
The total FTE's for the Tax Department has been reduced by .5. When one of our
1.0 FTE Customer Service Clerks let due to a medical emergency, we created a .5
position as a replacement on a trial basis. When we found that we could function
with that .5 position, we submitted the FY 2014 budget to reflect the FTE reduction.
The Assessor's Office increased the Business Personal Property section by .25 FTE
to better accommodate the new ME legislation, and to help administer the greatly
expanded Enterprise Zones in Deschutes County which just occurred this year. The
Cartography section was reduced by 1.0 GIS Analyst due to reduced funding from
the GIS Dedicated funds which was supporting the County's remapping project.
Though this will have a direct impact on the time frame for completing our remapping,
this reduction will not have an impact on the statutory required Assessor cartography
mapping functions.
Form 4
2013-14
R EG O N
OCCP
�ARTMENT Valuation -Appraisal Resources
_OF PP
REVENUE
Number of Accounts
Number of FTE
County Deschutes
by Activity
by Activity
Actual
Estimated
Actual
Estimated
Activities
2012-13
2013-14 2012-13
2013-14
1. Real Property Exceptions, Special
Assessments, and Exemptions
New Construction2,224
..................................................
2,890
3.00
3.50
Zone Changes ..................
0
10
0.01
0.01
Subdivisions, Segregations, Consolidations .........
266
Soo
0.05
0.10
Omitted Properties.........
.......................................
13
10
0.01
0.01
Special Assessment Qualification and Disqualification
258
250
0.40
0,40-
Exemptions..__........
.................................................
523
500
0.20
0.20
Subtotal _____________
3,284
4,160
3.67
4.22
2. Appeals and Assessor Review
Assessor Review and Stipulations ........................
520
600
0.25
0.25
BOPTA..__.__._
..........................................................
777
2,500
3.50
2.50
Department of Revenue........................................
4
5
0.01
0.01
Magistrate Division --Tax Court
300
150
1.00
1.00
Regular Division -Tax Court.................................
219
25
0.05
0.05
Subtotal _______________
1,820
3,280
4.81
3.81
3. Real Property Valuation
Physical Reappraisal............................................
1,705
250
2.07
2.52.
Recalculation only -no appraisal review ...............
25,000
30,000
1.75
1.75
Subtotal ..
26,705
30,250
3.82
4.27
4. Business Personal Property (returns mailed) ......
6,594
6,700
1.75
2.00
S. 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
16.00
Form 5
2013-14
OPR E G O N
bEARTMENT Tax Collection/Distribution
4�OF REVENUE
Work Activity
Number of Accounts
County Deschutes
by Activity
Actual
Estimated
2012-13
2013-14
1. Number of accounts requiring roll corrections
Business Personal Property ..............
131
1a0
Personal Property Manufactured Structures ................
66
5o
Real Property .................... ............... ............................
1,895
1,500
2. Number of accounts requiring a refund
Business Personal Property
21
20
Personal Property Manufactured Structures
4
5
Real Property .................
1,131
1,000
3. Number of delinquent tax notices sent
Business Personal Property .__....._...
297
300
Personal Property Manufactured Structures ....................... ........................
422
450
Real Property .......
6,068
6,200
4. Number of foreclosure accounts processed
Real Property only ................. ........
82
80
5. Number of accounts issued redemption notices
Real Property only ..._...
62
50
6. Number of warrants ...................
290
300
7. Number of garnishments ................... ................
13
10
8. Number of seizures ........•...................
0
0
9. Number of bankruptcies .................................
310
300
10. Number of accounts with an address change processed
5,414
5,000
11. How many second trimester statements do you mail? 16,300
12.How many third trimester statements do you mail? 14,600
13. Does the county contract for lock box service? .................................... E]Yes [:]No
14.Does the county use in-house remittance processing? ....................... [3Yes []No
15. If tax collector is combined with another county function, please describe that function.
The Tax Dept. is part of the Finance Dept.
OREGON Form 2613-14
DEPARTMENT Assessment and Administrative
SOF REVENUE
Support and Cartography
Work Activity
county Deschutes
Assessment and Administrative Support
Work Activity
Numbers by Activity
Actual Estimated
2012-13 2013-14
1. Number of Deeds Worked .............................................................. 13,900 14,000
Cartography Work Activity
Numbers by Activity
Actual Estimated
2012-13 2013-14
1. Number of new tax lots.....................................................................
2. Number of lot line adjustments ...................... 410 425
3. Number of consolidations ........................... 60 65
4. Number of new maps ........ 77 a5
20 2°
5. Number of tax code boundary changes .........................................
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