2015-468-Order No. 2015-045 Recorded 10/27/2015 rf �"
COUNTY
REVIEWED NANCY DESCHUTES CLERK
1�d 2015"4il8
y COMMISSIONERS' JOURNAL 10/27/2015 12:39:30 PM
LEGAL COUNSEL liII I III I II I I II I II I II I liii
21 -
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
An Order Authorizing the ORS 311.392 Advance
of Taxes,Assessments and Charges to Small Tax * ORDER NO. 2015-045
Districts
WHEREAS, Wayne Lowry, Deschutes County Tax Collector, requested that the Board of County
Commissioners authorize the advance from the General Fund the taxes, assessments and other charges levied
by taxing districts, and
WHEREAS,the advance of these funds is consistent with the treatment of these taxing districts levies
in prior years,and
WHEREAS, the advance of these taxes, assessments and other charges as provided for by ORS
311.392 is economically justifiable and enhances administrative efficiency,now,therefore,
YJ Y
THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON,
HEREBY ORDERS as follows:
Section I. Pursuant to ORS 311.392, the Deschutes County Treasurer is hereby authorized to
advance prior to December 1st, 2015, the discounted (97%) taxes, assessments, and other charges of the
following tax districts:
ID DISTRICT NAME Dist% Levy
580 MANUFACTURED DWELLING ASSESSMENT 0.004720% $15,001.73
702 DRRH SPECIAL RD DISTRICT UNIT#6 0.008099% $25,743.38
703 LAZY RIVER ROAD DISTRICT 0.008058% $25,611.77
705 RIVER FOREST ROAD DISTRICT 0.010514% $33,416.95
706 PINEWOOD COUNTRY ESTATES SRD 0.005435% $17,274.73
710 SPRING RIVER ROAD DISTRICT 0.006677% $21,222.52
735 RIVER BEND ESTATES ROAD DISTRICT 0.007866% $24,999.94
740 VANDEVERT ACRES ROAD DISTRICT 0.006444% $20,480.30
745 HOWELL HILLTOP ACRES ROAD DIST 0.004571% $14,528.32
747 CROOKED RIVER RANCH ROAD DIST 0.006758% $21,481.16
749 PANORAMIC ACCESS ROAD DISTRICT 0.009188% $29,203.08
775 NEWBERRY ESTATES ROAD DISTRICT 0.005942% $18,886.86
776 NEWBERRY E PATES ROAD DISTRICT Local Option 0.003035% $9,647.07
785 FALL RIVER ESTATES ROAD DISTRICT 0.005616% $17,850.45
790 FOREST VIEW ROAD DISTRICT 0.008005% $25,442.32
795 BEAVER ROAD DISTRICT 0.003677% $11,686.84
797 PONDEROSA PINES EAST ROAD DIST 0.002287% $7,269.97
905 STARWOOD SANITARY DISTRICT 0.000323% $1,026.03
PAGE 1 OF 2-ORDER No.2015-45 (10/28/15)
Subtotals 0.107216% $340,773.42
Buyout Percentage 97%
Total payments to Small Districts $330,550.22
Dated this -2 4e of Dabhw' , 2015 BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES CO Y,OREGON
TA Y WNEY, Co issioner
af0261-11--
TONY DEBONE,Chair
ATTEST:
aZ244
Recording Secretary ALAN UNGER, Vice air
PAGE 2 OF 2-ORDER No.2015-45 (10/28/15)
L { Deschutes County Board of Commissioners
1300 NW Wall St., Suite 200, Bend, OR 97701-1960
(541) 388-6570 - Fax(541) 385-3202 - www.deschutes.org
AGENDA REQUEST & STAFF REPORT
For Board Business Meeting of October 28, 2015
Please see directions for completing this document on the next page.
DATE: October 16, 2015
FROM: Andrea Perkins/Wayne Lowry� < Finance/Tax X6538
TITLE OF AGENDA ITEM:
of Order# 2 15-045 An Order Authorizing the ORS 311.392
Consideration of Board Approval 0 g
Advance of Taxes, Assessments and Charges to Small Tax Districts
PUBLIC HEARING ON THIS DATE? No.
BACKGROUND AND POLICY IMPLICATIONS:
As you know, the County Tax Collector bills and collects property taxes on behalf of all taxing
jurisdictions in the County. Being that some taxing jurisdictions are very small,the statutes allow the
County to buy-out certain small district levies by making a one-time payment to them of 97%of their
current levies prior to December 1. The County has used this buy-out process each year in the past for
levies under$30,000 and proposes to buy out such taxes again for FY 2016. This process allows the
County to avoid making extremely small payments to small taxing jurisdictions throughout the year and
allows the small districts to receive their likely collections in a single payment at the beginning of the
collection process.
FISCAL IMPLICATIONS:
The County generally is enerall made whole as taxes are collected over time. The amounts collected from the
bought out districts throughout the year are deposited in the County's general fund. The total amount
requested to buy out is $330,550.22. In the past,the County has collected slightly more than the
amount bought out but if the collection were to be less that the buy-out, the County is precluded by the
statute from billing the districts for the difference. We believe any exposure to the County of collecting
less than the amount paid to the small districts is immaterial.
RECOMMENDATION & ACTION REQUESTED:
We request that the Board approve and sign Board Order 2015-045.
ATTENDANCE: Wayne Lowry and/or Andrea Perkins if requested.
DISTRIBUTION OF DOCUMENTS:
Copy to Andrea Perkins, Chief Deputy Tax Collector, Tax Department