2014-227-Resolution No. 2014-044 Recorded 5/1/2014 i
REVIE D DESCHUTES COUNTY OFFICIAL RECORDS CJ 1014.217
NANCY BLANKENSHIP, COUNTY CLERK
4- . COMMISSIONERS' JOURNAL
LEGAL COUNSEL 05/01/2014 a9�,
38,04 AM
1IIIII!JIIIIIuIIIII III III
34-22
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BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
A Resolution Approving a Grant Application with *
the Oregon Department of Revenue * RESOLUTION NO. 2014-044
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$4,944,600, 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 this2,3 day of ,2014.
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY,pREGON
/ r
TAMM A Y, Chair S/
ANTHONY(TONY) DeBONE, Vice Chair
ATTEST:
(577/MAA .— (1A1A-----
Recording Secretary ALAN UNGER, Commissioner
PAGE 1 OF 1 -RESOLUTION NO.2014-044
( REG0N Form 1 2014-15
DEPAF REVERTMNUENT E
Grant Application Staffing
i�0
COLUMN 1 COLUMN 2 COLUMN 3
Approved FTE Budgeted FTE Change
County Deschutes Current Year Coming Year (Column 2
(2013-14) (2014-15) 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 8.50 0.25
Total Assessment Administration 10.25 10.50 0.25
B. Valuation-Appraisal Staff
Chief Appraisers/Appraiser Supervisor 100 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 2.00 2.00 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 16.00 16.00 0.00
C. Clerk/BOPTA Staff 0.52 0.52 0.00
D. Tax Collection&Distribution Administration
Administration, Deputy, etc. 3.70 3.40 o<>{;,
Support&Collection Staff 0.70 0.70 0.00
Tax Distribution 0.20 0.20 0.00
Foreclosure&Garnishment 0.20 0.20 0.00
Total Tax Collection&Distribution Staff 4.80 4.50 i,• ,,
E. Cartography&GIS Administration
Cartographic/GIS Supervisor 1.00 1.00 0.00
Lead Cartographer 0.00 0.00 0.00
Cartographers 3.00 3.00 0.00
GIS Specialist 0.00 0.00 0.00
Total Cartographic&GIS Staff 4.00 4.00 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) 39.32 39.27 (0 ON
OREGON Form 2 2014-15
DEPARTMENT
fAP'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 FIE.
The Tax Office budgeted $10,000 in extra help for assistance during peak. seasons
for tax collection.
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 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 contacting private independent appraisers to provide
appraisal expert witness service for appeals.
( REGON Form 3 2014-15
DEPARTMENT General Comments
t�OF 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.
There was a change in methodology as to how the tax collector and revenue
supervisor are allocated to the tax department, which accounts for most of the
variance year over year between personnel and material and services.
The Assessor's Office increased the Assessment Support section by 0.25 FTE from
a 0.75 Assessment Tech II vacancy that was refilled with a full 1.0 FTE due to
additional workload from the rebounding economy.
IT cost are reduced from FY13/14 due to the completion of the new assessment and
tax web application.
( REG0N Form 4 2014-15
t DEPARTMENT Valuation-Appraisal Resources
`pE REVENUE M
Number of Accounts Number of FTE
County Deschutes by Activity by Activity
Actual Estimated Actual Estimated
Activities 2013-14 2014-15 2013-14 2014-15
1. Real Property Exceptions,Special
Assessments,and Exemptions
New Construction 2,890 3,500 3.50 4.01
Zone Changes 12 10 0.01 0.01
Subdivisions,Segregations,Consolidations 510 600 0.10 0.15
Omitted Properties 30 30 0.01 0.01
Special Assessment Qualification and Disqualification 264 250 0.40 0.40
Exemptions 535 600 0.20 0.20
Subtotal 4,241 4,990 4.22 4.78
2. Appeals and Assessor Review
Assessor Review and Stipulations 223 300 0.50 0.25
BOPTA 229 500 1.54 1.00
Department of Revenue 3 5 0.01 0.01
Magistrate Division-Tax Court 51 25 0.75 0.50
Regular Division-Tax Court 0 2 0.01 0.01
Subtotal 506 832 2.81 1.77
3. Real Property Valuation
Physical Reappraisal 1,618 6,300 3.52 4.00
Recalculation only-no appraisal review 25,800 28,000 1.75 1.75
Subtotal 27,418 34,300 5.27 5.75
4. Business Personal Property(returns mailed) 6,594 7,127 2.00 2.00
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) 16.00 16.00
Form 5 2014-15
O R E G O N
DEPARTMENT Tax Collection/Distribution
Ater OF REVENUE
Work Activity
County Deschutes Number of Accounts
Y by Activity
Actual Estimated
2013-14 2014-15
1. Number of accounts requiring roll corrections
Business Personal Property 79 70
Personal Property Manufactured Structures 16 10
Real Property 716 650
2. Number of accounts requiring a refund
Business Personal Property 5 6
Personal Property Manufactured Structures 1 1
Real Property 555 500
3. Number of delinquent tax notices sent
Business Personal Property 274 275
Personal Property Manufactured Structures 391 400
Real Property 4,914 5,000
4. Number of foreclosure accounts processed
Real Property only 66 60
5. Number of accounts issued redemption notices
Real Property only 33 30
6. Number of warrants 275 260
7. Number of garnishments 10 8
8. Number of seizures 1 2
9. Number of bankruptcies 171 150
10.Number of accounts with an address change processed 5,828 5,800
11.How many second trimester statements do you mail? 14,500
12.How many third trimester statements do you mail? 13,500
13.Does the county contract for lock box service? i 1Yes EINlo
14.Does the county use in-house remittance processing? 0 Yes No
15.If tax collector is combined with another county function,please describe that function.
The Tax Department is part of the Finance Department
OREGON Forms 2014-15
DEPARTMENT Assessment and Administrative
REVENUE
Support and Cartography
Work Activity
County Deschutes
Assessment and Administrative Support
Work Activity
Numbers by Activity
Actual Estimated
2013-14 2014-15
1. Number of Deeds Worked 14,727 15,000
Cartography Work Activity
Numbers by Activity
Actual Estimated
2013-14 2014-15
1. Number of new tax lots ass 425
2. Number of lot line adjustments 390 400
3. Number of consolidations 60 60
4. Number of new maps 24 30
5. Number of tax code boundary changes 18 20
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