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2017-103-Minutes for Meeting February 14,2017 Recorded 3/9/2017DESCHUTES NANCY BLANKENSHIP, COUNTY CLERKRECORDS 1�d � �I'�Vr1 COMMISSIONERS' JOURNAL 03/09/2017 09:38:14 AM R1M 1111111111111111 Do not remove this page from original document. Deschutes County Clerk Certificate Page Board Of Property Tax Appeals Opening Meeting For 2016-2017 Session February 14, 2017 At 8:30 A.M. 1. Nancy Blankenship convened the session at 8:30 am in the Clerk's Vote by Mail Room. 2. Those present were (sign in sheet attached) Nancy Blankenship, Deschutes County Clerk Vicki Schuetze, Board Member Chase Osborne, Board Member Dennis Luke, Board Member John Laherty, Deschutes County Assistant Legal Counsel Adam Smith, Deschutes County Assistant Legal Counsel Scot Langton, Deschutes County Assessor Todd Straughan, Deschutes County Senior Appraiser Beckey Nelson, Deschutes County BOPTA Clerk 3. Nancy Blankenship, Deschutes County Clerk administered the oath of office to all Board members present. (Originals attached) 4. The Board Members read and signed the Secrecy Laws Certificates. (Originals attached) 5. For the record, delegation of Legal Counsel to Deschutes County Legal Counsel for the 2016-17 session was made by Nancy Blankenship, County Clerk. The letter of delegation is recorded in the Deschutes County Commissioners' Records. John Laherty, Deschutes County Assistant Legal Counsel will be counsel for the Board of Property Tax Appeals for this session. 6. John Laherty, Legal Counsel, gave a presentation on: - Conflict of Interest (actual and potential) and disclosure Ex -parte contact and conversation Basics/applicable Oregon Ethics ORS Chapters 192 and 244 7. Beckey reminded the Board Members the following are in their Manuals that are provided by the Department of Revenue: A. ORS Chapter 192 B. ORS Chapter 193 C. ORS Chapter 244 D. ORS Chapter 309 8. Verification that the notice of session was properly posted in eight public locations in the county. They were posted at the seven Deschutes County Public Libraries and two locations in the Deschutes County Services Building. (The posting affidavits are attached). 9. It was confirmed that all Board members have completed the required training. (Copies of training certificates attached). 10. This session the Chair will rotate based on who wants to take the responsibility for the morning/afternoon or day. Following Roberts Rules of Order, the Chair will be responsible for maintaining order and staying with the scheduled times for each hearing. 1 1 . This year there are not any "Unit of Property" under HB2483 so no discussion regarding procedure was necessary. 12. After discussion, the board approved the Deschutes County Board of Property Tax Appeals 2016-2017 Hearings Policy with Dennis Luke making the motion for approval, Chase Osborne seconding the motion and Vicki Schuetze voting in agreement. Copies were given to the board members. (Original attached). 2 of 2 — BOPTA — February 14, 2017 Minutes 13. Beckey reminded the board members that the petitions and evidence being heard will be available for the board members to review shortly after 8 am daily. Board members were asked to arrive at least thirty minutes prior to the start time of the first hearing. Respectful discussions between board members and assessor representatives are important for maintaining order and professional hearings. Last year's revised hearing script will be used again this session. 14. Each residential and personal property petitioner will be allowed 20 minutes for their hearing. Each commercial or industrial petitioner will be allowed 25 minutes for their hearing. The schedule was set January 26, 201 7. Hearing notices were mailed January 26, 2017. Hearings will begin Thursday, February 22, 2017 at 9:00 am. 15. The session was scheduled so each Deschutes County Appraiser would cover their entire appraisal areas before moving to the next appraiser. We will begin with residential property followed by personal property value/penalty, and commercial/industrial properties. The only exceptions will be reschedules. 16. The Ratio Study was filed with the County Clerk and is available for Board members to review. It will also be in the hearings room. 17. Shelly Starbuck and Ericka Fredricks went over "Business Personal Property Valuation and Penalty Information". (Information handout attached). 18. Scot Langton, Deschutes County Assessor discussed exception value, changed property ratio (CPR) and the effects to Maximum Assessed Value and Taxable Assessed Value. 19. Todd Straughan, Deschutes County Senior Appraiser discussed how their office determines percentage of completion for new construction. He also discussed the effects if the project is started one year and completed the following year. 20. Nancy told the board members how excited she was to have them participate in this session. The board members experience will guide them through to making excellent decisions. The meeting adjourned at 10:30 am. Respectfully submitted, Beckey Nelson. BOARD OF PROPERTY TAX APPEALS Oath of Office (as required by ORS 309.070) I Jo Ellen Zucker my term as a member of the Deschutes , do solemnly swear that, during County Board of Property Tax Appeals, I will faithfully and honestly perform the duties of my office. Subscribed and sworn before me this 14th day of Board Member Board Member Position February ,20 17 Board of Prop - __ _� .pe. Clerk 150-303-055 (Rev. 09-07) 2 I, BOARD OF PROPERTY TAX APPEALS Oath of Office (as required by ORS 309.070) Mara V. Stein , do solemnly swear that, during my term as a member of the Deschutes County Board of Property Tax Appeals, I will faithfully and honestly perform the duties of my office. Board Memb 'Board Member Position Subscribed and sworn before me this 14th day of February ,20 17 Board of ProperTa Appe.ls Clem 150-303-055 (Rev. 09-07) 2 BOARD OF PROPERTY TAX APPEALS Oath of Office (as required by ORS 309.070) Susan G. Helfer my term as a member of the Deschutes , do solemnly swear that, during County Board of Property Tax Appeals, I will faithfully and honestly perform the duties of my office. , Board Member Board Member Position Subscribed and sworn before me this 14th day of February ,20 17 IL�r -if/4/6;a I � Board of Pro erty Tax ppeals Clerk 150-303-055 (Rev. 09-07) 2 I, BOARD OF PROPERTY TAX APPEALS Oath of Office (as required by ORS 309.070) Vicki J. Schuetze my term as a member of the Deschutes , do solemnly swear that, during County Board of Property Tax Appeals, I will faithfully and honestly perform the duties of my office. Subscribed and sworn before me this 14th day of Board Member Position February ,20 17 Board of Property.,Tax Appeals Clerk 150-303-055 (Rev. 09-07) 2 BOARD OF PROPERTY TAX APPEALS Oath of Office (as required by ORS 309.070) Dennis R. Luke my term as a member of the Deschutes , do solemnly swear that, during County Board of Property Tax Appeals, I will faithfully and honestly perform the duties of my office. f/ GC Board Member Subscribed and sworn before me this 14th day of Board Member Position February ,20 17 Board of Property Tax Appeals Clerk 150-303-055 (Rev. 09-07) 2 I, BOARD OF PROPERTY TAX APPEALS Oath of Office (as required by ORS 309.070) B. Chase Osborne , do solemnly swear that, during my term as a member of the Deschutes County Board of Property Tax Appeals, I will faithfully and honestly perform the duties of my office. Board Member Board Member Position Subscribed and sworn before me this 14th day of February , 20 17 . Board of/Proper y Tax Appeals Clerk 150-303-055 (Rev. 09-07) 2 OREGON DEPARTMENT -""dalirOF REVENUE SECRECY LAWS CERTIFICATE I certify that I have read the following provisions of law prohibiting disclosure of confidential information, that they have been explained to me, that I have been furnished with a copy of the relevant laws, and that I understand them and the penalties for violation of these laws: Real and Personal Property Laws ORS 308.290(10) Industrial Plants ORS 308.413 Penalties ORS 308.990(5) co(ro Zu cJ ef' PRINT Your Full Name Jo Ellen Zuker County Deschutes Signature X Witnells 7 ure h /\ �% jllp/ l\(6-( u Office Phone Number 541-388-6548 Date February 14, 2017 Date February 14, 2017 150-303-055 (Rev. 09-07) 27 OREGON DEPARTMENT �I OF REVENUE SECRECY LAWS CERTIFICATE I certify that I have read the following provisions of law prohibiting disclosure of confidential information, that they have been explained to me, that I have been furnished with a copy of the relevant laws, and that I understand them and the penalties for violation of these laws: PRINT Your Full Name Mara V. Stein County Deschutes Signature X Witness Si X Real and Personal Property Laws ORS 308.290(10) Industrial Plants ORS 308.413 Penalties ORS 308.990(5) Office Phone Number 541-388-6548 Date February 14, 2017 Date February 14, 2017 150-303-055 (Rev. 09-07) 27 OREGON DEPARTMENT ®4NFOF REVENUE SECRECY LAWS CERTIFICATE I certify that I have read the following provisions of law prohibiting disclosure of confidential information, that they have been explained to me, that I have been furnished with a copy of the relevant laws, and that I understand them and the penalties for violation of these laws: Real and Personal Property Laws ORS 308.290(10) Industrial Plants ORS 308.413 Penalties ORS 308.990(5) PRINT Your Full Name Susan G. Helfer County Deschutes Signatu \ Q p� X NkaA. Witness Sign i ure X y Office Phone Number 541-388-6548 Date February 14, 2017 Date February 14, 2017 150-303-055 (Rev. 09-07) 27 OREGON DEPARTMENT -I OF REVENUE SECRECY LAWS CERTIFICATE I certify that I have read the following provisions of law prohibiting disclosure of confidential information, that they have been explained to me, that I have been furnished with a copy of the relevant laws, and that I understand them and the penalties for violation of these laws: Real and Personal Property Laws ORS 308.290(10) Industrial Plants ORS 308.413 Penalties ORS 308.990(5) PRINT Your Full Name Vicki J. Schuetze County Dechu,tes. Sgna re �i ,1C \,. Witness Signature X Office Phone Number 541-388-6548 Date February 14, 2017 Date February 14, 2017 150-303-055 (Rev. 09-07) 27 C—OREGON DEPARTMENT —®OF REVENUE SECRECY LAWS CERTIFICATE I certify that I have read the following provisions of law prohibiting disclosure of confidential information, that they have been explained to me, that I have been furnished with a copy of the relevant laws, and that I understand them and the penalties for violation of these laws: PRINT Your Full Name Dennis R. Luke County Deschutes Signature X Witness signature X Real and Personal Property Laws ORS 308.290(10) Industrial Plants ORS 308.413 Penalties ORS 308.990(5) Office Phone Number 541-388-6548 Date February 14, 2017 Date February 14, 2017 150-303-055 (Rev. 09-07) 27 OREGON DEPARTMENT GOOF REVENUE SECRECY LAWS CERTIFICATE I certify that I have read the following provisions of law prohibiting disclosure of confidential information, that they have been explained to me, that I have been furnished with a copy of the relevant laws, and that I understand them and the penalties for violation of these laws: Real and Personal Property Laws ORS 308.290(10) Industrial Plants ORS 308.413 Penalties ORS 308.990(5) PRINT Your Full Name B. Chase Osborne County Deschutes Signature,. X Wi esg"Signajure / 7 -) Office Phone Number 541-388-6548 Date February 14, 2017 Date February 14, 2017 150-303-055 (Rev. 09-07) 27 Beckey Nelson From: Nancy Blankenship Sent: Tuesday, February 14, 2017 10:43 AM To: John Laherty Cc: Connie Scorza; Beckey Nelson Subject: RE: BPOTA Training -- Clarification re. conflict of interest Hi John, Thank you. We will provide the BOPTA with a copy of the below clarification. Thanks again for attending and fielding the questions for the BOPTA — they appreciate it! Nancy Nancy Blankenship Deschutes County Clerk Deschutes County Clerk's Office 1300 NW Wall St. 2"d Floor I Bend, Oregon 97703 PO Box 6005 I Bend, Oregon 97708-6005 Tel: (541) 388-6544 I Fax: (541) 383-4424 "If you don't show up to vote, someone else is going to decide for you, and you may very well not agree with their decision." Author Unknown "DISCLOSURE NOTICE: Messages to and from this E-mail address may be subject to Oregon Public Records Law. The information contained herein does not constitute legal advise. Information provided herein should be verified with receiver's own legal counsel." From: John Laherty Sent: Tuesday, February 14, 2017 10:38 AM To: Nancy Blankenship Cc: Connie Scorza Subject: BPOTA Training -- Clarification re. conflict of interest Nancy: I need to correct a mis-statement I made at this morning's training. Specifically, I said that a board member with an actual conflict of interest must abstain from any participation in the matter, unless that Board member's vote is necessary to (1) establish a quorum of the Board, (2) or to break a tie. This statement is incorrect. The ONLY time a BOPTA member with an actual conflict of interest may vote on a matter is when that member's participation is necessary to establish a quorum - i.e., when, without that member's vote, there would not be two (2) panel members voting on the matter. In all instances, if a vote of the Board results in a tie, then the motion fails. Please make sure the Board members are aware of the above, and let them know they should feel free to contact me with any follow-up questions they may have. Thanks, and my apologies for the misstatement. John John E. Laherty Deschutes County Assistant Legal Counsel 1300 NW Wall St., Suite 205 Bend, OR 97703 Phone: (541) 330-4645 Fax: (541) 617-4748 1 iohn.lahertv(c�deschutes.orq THIS ELECTRONIC TRANSMISSION, INCLUDING ANY ATTACHMENT HERETO, IS CONFIDENTIAL AND PROTECTED BY THE ATTORNEY-CLIENT PRIVILEGE, THE WORK PRODUCT PRIVILEGE, AND/OR OTHER PRIVILEGES AND CONFIDENTIALITY PROVISIONS PROVIDED BY LAW. THE INFORMATION IN THIS TRANSMISSION IS INTENDED ONLY FOR USE OF THE INTENDED RECIPIENT. IF YOU ARE NOT THE INTENDED RECIPIENT, YOU ARE HEREBY NOTIFIED THAT THE SENDER HAS NOT WAIVED ANY PRIVILEGE AND THAT YOU MAY NOT READ, DISCLOSE, COPY, DISTRIBUTE, USE OR TAKE ACTION BASED UPON THIS TRANSMISSION. IF YOU HAVE RECEIVED THIS TRANSMISSION IN ERROR, PLEASE IMMEDIATELY NOTIFY THE SENDER AND DELETE THIS TRANSMISSION. 2 CountyClerk's Office Blankenship, lankenship, County Clerk 1300 NW Wall St, Suite 202, Bend, OR 97701-1960 Fax (541) 383-4424 Recording (541) 388-6549 Elections (541) 388-6547 www.co.deschutes.or.us Board of Property Tax Appeals Certification of Meeting Notice Posted 1 hereby certify that the 2016-2017 Board of Property Tax Appeals Notice of Session was posted at the below location on the date evidenced below. Deschutes County Service Center Building: Clerk's Office Bulletin Board Posted By: Beckey Nelson (Print Name of Individual Posting Notice) Signature of Person Posting Notice: - - a Date of Posting: December 6, 2016 TES 0 Y i N h IN II i.I II Vdl lil, IllidV' Irlh Id tll 1, CountyClerk's Office Blankenship, lankenship, County Clerk 1300 NW Wall St, Suite 202, Bend, OR 97701-1960 Fax (541) 383-4424 Recording (541) 388-6549 Elections (541) 388-6547 www.co.deschutes.or.us Board of Property Tax Appeals Certification of Meeting Notice Posted I hereby certify that the 2016-2017 Board of Property Tax Appeals Notice of Session was posted at the below location on the date evidenced below. Deschutes County Service Center Building: County Main Entrance Bulletin Board Posted By: Beckey Nelson (Print Name of Individual Posting Notice) Signature of Person Posting Notice: Date of Posting: December 6, 2016 i6DFC 6 9;:38Ali CLERK County Clerk's Office Nancy Blankenship, County Clerk 1300 NW Wall St, Suite 202, Bend, OR 97701-1960 Fax (541) 383-4424 Recording (541) 38B-6549 Elections (541) 388-6547 www.co.deschutes.or.us Board of Property Tax Appeals Certification of Meeting Notice Posted hereby certify that the 2016-2017 Board of Property Tax Appeals Notice of Session was posted at the below location on the date evidenced below. Deschutes County Public Library Branch: Posted By: ro-1;<- RC. 4 rq n (Print Name of Individual Posting Notice) Signature of Person Posting Notice: Date of Posting: 2 WI G County Clerk's Office Nancy Blankenship, County Clerk 1300 NW Wall St, Suite 202, Bend, OR 97701-1960 Fax (541) 383-4424 Recording (541) 388-6549 Elections (541) 388-6547 wwvu co.deschutes.or,us Board of Property Tax Appeals Certification of Meeting Notice Posted I hereby certify that the 2016-2017 Board of Property Tax Appeals Notice of Session was posted at the below location on the date evidenced below. , Deschutes County Public Library Branch: Ann( H-relfi 1/? Posted By: 4 'V\ Aral 1 C Og (Print Name -of Individual Posting Notice) Signature of Person Posting N g:1Date of Posting: )1.- it 2 . < ( ) lW)):1 J\ AN 1 1/ U Agit 16uL: 6 11 (U1R9 CLERK. County Clerk's Office Nancy Blankenship, County Clerk 1300 NW Wall St, Suite 202, Bend, OR 97701-1960 Fax (541) 383-4424 Recording (541) 388-6549 Elections (541) 388-6547 wwm co.deschutes.or.us Board of Property Tax Appeals Certification of Meeting Notice Posted 1 hereby certify that the 2016-2017 Board of Property Tax Appeals Notice of Session was posted at the below location on the date evidenced below. Deschutes County Public Library Branch: '5/4 Posted By: Jegitc d"' G S t - (Print Name of Individual Posting Notice) Signature of Person Posting Notice: Date of Posting: / / / Z-/ (;i= County Clerk's Office Nancy Blankenship, County Clerk 1300 NW Wall St, Suite 202, Bend, OR 97701-1960 Fax (541) 383-4424 Recording (541) 388-6549 Elections (541) 3B8-6547 www.co.deschutes.or.us Board of Property Tax Appeals Certification of Meeting Notice Posted I hereby certify that the 2016-2017 Board of Property Tax Appeals Notice of Session was posted at the below location on the date evidenced below. Deschutes County Public Library Branch: `r;-^-, Posted By: , UY.) -o. d\P( (Print Name of Individual Posting Notice) Signature of Person Posting Notice: Date of Posting: : Q to! ft') ' i 6,DEC 6 2:39PM CLERK LI/ 0 County Clerk's Office Nancy Blankenship, County Clerk 1300 NW Wall St, Suite 202, Bend, OR 97701-1960 Fax (541) 383-4424 Recording (541) 388-6549 Elections (541) 388-6547 wvvw.co,deschutes,onus Board of Property Tax Appeals Certification of Meeting Notice Posted I hereby certify that the 2016-2017 Board of Property Tax Appeals Notice of Session was posted at the below location on the date evidenced below. Deschutes County Public Library Branch: Posted By: ( ti 4 Lki 4:\ \(- Gt.c Cl (Print Name of I6dividua ostin4 otice) 7-- Signature of Person Posting Notice: A: LP (L.') /\/ () Date of Posting: k -D \ 'MAN 5 1258PA CLERK January 4, 2017 County Clerk's Office Nancy Blankenship, County Clerk PO Elox 6005, Bend, OR 97708-60[J5 1300 NW Willi Sc., Suite 2CJT?. Bend, OR 97701-1960 Fax (541) 383-44'4 Rec.:on: Mg (541) 388-6549 Elections (541) 388 6547 Deschutes County Board of Property Tax Appeals Deschutes County Bend OR 97701 Pursuant to ORS 309.024, I, Nancy Blankenship, Deschutes County Clerk, do hereby delegate Deschutes County Legal Counsel as legal advisor of the Deschutes County Board of Property Tax Appeals for the 2016-17 Session. "ORS 309.024 Record of proceedings; clerk; legal advisor; appraiser assistance..... The district attorney or the county counsel, at the discretion of the county clerk, shall be the legal advisor of the board unless there is a potential conflict of interest in the district attorney or county counsel serving as the legal advisor. If there is a potential conflict of interest, the county clerk may appoint independent counsel to serve as the legal advisor of the board. The legal advisor of the board, or the legal advisor's deputy, may attend all sessions of the board...." C< _, January 4, 2017 Nancy Blankenship • Date Deschutes County Clerk Oregon DEPARTMENT of REVENUE Property Tax Division Code: Date: Place: This certifies that Beckey Nelson has successfully completed 6 hours of BOPTA Board Member Training 17DA101CT 01/19/2017 Oregon DEPARTMENT of REVENUE Property Tax Division Code: Date: Place: Authorized by This certifies that Melodie Kirk has successfully completed 6 hours of BOPTA Board Member Training 17DA101CT 01/19/2017 Authorized by 1 1 Oregon DEPARTMENT of REVENUE Property Tax Division This certifies that Jo Zucker has successfully completed 6 hours of BOPTA Board Member Training ( -4- 4.--..,-.... RRl:t1..;:;',:;: f T.;_ Code: 17DA101CT Date: 01/19/2017 Place: VIII II II 11 III II III 11 III 111 I 111 lu1 IIIIIIIIIIIIIII III III Oregon DEPARTMENT of REVENUE Property Tax Division Code: Date: Place: Authorized by This certifies that Chase Osborne has successfully completed 6 hours of BOPTA Board Member Training 17DA101CT 01/19/2017 Authorized by Deschutes County Board of Property Tax Appeals (BOPTA) 2016-2017 Hearings Policy Conflict of Interest: Members of the Deschutes County Board of Property Tax Appeals (BOPTA) must declare and state the nature of any potential or actual conflicts of interest, pursuant to ORS Chapter 244, before the consideration of any petition before the Board. Board members with an actual conflict of interest will not discuss or debate the petition and will not vote on the property value unless the member's vote is necessary for the board to achieve a quorum. Board Clerk: The BOPTA Clerk will attend and record the minutes for all Board meetings. Board meeting minutes will be kept in written format and hearing minutes will be kept in audio and brief written format. Hearing Scheduling: Hearings are meetings held during which the Board hears or reviews evidence regarding real property, personal property or waiver of late filing penalty petitions filed with the Board of Property Tax Appeals. Hearings are scheduled by the BOPTA Clerk following the deadline to file petitions. It is the policy of the Deschutes County Board of Property Tax Appeals (BOPTA) that hearings scheduled for a specific date and time will be heard only at the time scheduled except: 1. One request for reschedule by the petitioner may be granted if an acceptable date and time can be agreed upon by the petitioner and the BOPTA Clerk. It is the responsibility of the petitioner to contact the BOPTA Clerk to request a schedule change. No changes will be authorized unless the petitioner seeks such a change prior to the scheduled hearing date. 2. Hearings regarding petitions in which the petitioner or petitioner representative does not wish to attend may be heard at any time during the day of their scheduled hearing. The Board delegates the BOPTA Clerk the authority to schedule, reschedule or deny a request for rescheduling Deschutes County property tax appeal hearings. Two of three Board members constitute a quorum. In the event a quorum of the Board cannot meet as scheduled due to weather conditions, any hearings scheduled for that meeting will be rescheduled and the petitioners notified. The decision to cancel a Board meeting will be made by the Deschutes County Clerk and BOPTA Clerk. Notifications to petitioners may be made by use of any and all available media. Notifications to petitioners may be made by phone also. Late Filed Petitions: A letter will be sent to those petitioners that either filed after the filing deadline or filed their petition to a department other than the Clerk's office. Petitions filed to another county department but delivered to the Clerk's office prior to the filing deadline will be considered timely filed. All petitions delivered either by mail or in person to another county department and delivered to the Clerk's office after the filing deadline will be considered untimely filed. All petitions mailed to the Clerk's office with a postmark after the filing deadline will be considered untimely filed. A hearing will be scheduled for each petition and the petitioner will be given the opportunity to provide proof that they mailed or delivered their petition in a timely manner. If the Board determines that the petition was filed timely based on evidence provided by the petitioner, the Board will then hear the petition based on the merits of their request. Security Procedure: In the event of an unruly petitioner, the Board Chair should ask for the petitioner to follow the hearing procedures set forth in this policy. If the petitioner remains unruly, the Board Chair should stop the hearing and request the petitioner to leave, advising them that their copy of the Board Order will be mailed to them the following working day. There is a phone available in the conference room to call 911. There is also a panic button on the Bopta Clerk's desk for the purpose of notifying law enforcement. In the event of an emergency, the board members, board clerk, assessor representative and petitioner will leave the building together and proceed to the west parking lot for further instructions from the security committee. If shelter in place is required, all individuals present will be required to remain in the conference room against the interior wall. The shades will be dropped and the door locked until further notification. Petitioner Presentations: All hearings will be scheduled for up to twenty (20) minutes in duration. Hearings of multiple petitions with the same value and same evidence will be scheduled for duration of time as determined by the BOPTA Clerk. The BOPTA Chairperson may extend the presentation period if the Chair feels the Board will benefit from such an extension. Witnesses: Witnesses will be allowed in all hearings except those concerning personal property. Witnesses will not be sworn in. They may only present evidence. They will not be allowed to argue the case. Observers: Observers are allowed to observe BOPTA public meetings. They are not allowed to participate in deciding or questioning board business. Hearing Procedures: 1. Property values, not taxes, are the subject of the hearing. 2. Each petitioner will have up to five (5) minutes to present information to show that the property value should be adjusted. Evidence may be in written or verbal format. 3. The Assessor or Assessor's representative will have up to five (5) minutes to present their recommendations to the Board. 4. The Board will have ten (10) minutes to question the petitioner and the Assessor. 5. All materials/exhibits presented by the petitioner and Assessor must be left with the Board. 6. Any tax refund due as a result of the reduction in valuation granted by the Board will be sent to the petitioner within six to eight weeks following the date the Board officially adjourns, which is to be on or before April 15. Telephone conference hearings will be allowed at the request of the petitioner or petitioner representative. Requests must be made prior to the date of the scheduled hearing. Bopta Board Appraiser: Pursuant to the law, the hiring of a Board Appraiser is not mandatory. If the Board decides to call in a fee appraiser, the County Clerk will determine whether or not to hire an appraiser at an hourly rate. Split Decisions: It is the policy of the Deschutes County Board of Property Tax Appeals that in the case of a split decision when only two Board members are present at the hearing, the Board members will sustain the value on the rationale no relief can be granted on the petition without a majority vote. The petitioner would have the option of appealing to the Magistrate Division of the Oregon Tax Court. Delivery of Orders: All orders and appeal rights will be hand delivered to the petitioner or petitioner representative, if present, at the end of each hearing. The petitioner or petitioner representative will be asked to sign for the receipt of the documents on the copy of the order retained in the Board record. If a petitioner or petitioner representative refuses to sign for the receipt, the BOPTA Clerk will indicate the hand delivery and refusal to sign on said order. All orders and appeal rights for petitioners or petitioner representatives not wishing to attend their hearing will be placed in the US Mail the following working day after the hearing. A daily Affidavit of Mailing, indicating those parties being mailed to and the date mailed, will be kept in the Board record. The County Clerk will sign the Affidavit of Mailing in the presence of a notary public daily. Clerical Errors: The Deschutes County Board of Property Tax Appeals hereby authorizes the BOPTA Clerk to make corrections to the orders for the purpose of correcting clerical errors. Any other corrections or clarification will require the return of the Board members present at that particular hearing. Accommodations for persons with disabilities: The Deschutes County Board of Property Tax Appeals is committed to providing such accommodations as may be necessary to assist petitioners with disabilities. Specific arrangements for any accommodations should be made with the BOPTA Clerk at least 48 hours prior to their scheduled hearing. Details for transmittal of documentation, contact times, etc. will be worked out on an individual basis. All hearing notice correspondence with petitioners will include the following information: Deschutes County encourages persons with disabilities to participate in all programs and activities. This event/location is accessible to people with disabilities. If you need accommodations to make participation possible, please call Beckey Nelson at 541-388-6548 or send email to beckeyn(a�deschutes.orq. Board Member Approval: This policy was approved by the Des Members at the convening meeting, immediately. hutes County oard of Property Tax Appeals _g/.1 and becomes effective BUSINESS PERSONAL PROPERTY VALUATION & PENALTY INFORMATION FOR BOARD OF PROPERTY TAX APPEALS / (2016-17) ASSESSMENT & TAX YEAR REPORTING & VALUATION • All business personal property accounts of record are mailed a Confidential Personal Property Return each year at the end of December (2015). The Returns are required to be filed back to the Assessor by March 15 (2016). *see attached copy of Return and general information/instruction sheet sent out together **note filing deadline changed from March 1 to March 15 for the 2016 year per legislature • All business personal property subject to taxation, whether owned, leased or rented is required to be valued by the Assessor each January 1 (2016) and the value determined is to be reflective of the "retail market value" at the "user or consumer level". This means that the property/asset has reached its final destination to the consumer and contains all associated costs such as freight, overhead, installation, etc... The Assessor's value is not reflective of auction values or distress sales prices. • The business or person will report the historical cost new or secondhand cost basis of the assets, along with the age and condition, then the Personal Property Appraiser determines a depreciated "retail market value" according to guidelines we have for various types of items. When a taxpayer does not have cost information to report, then they are required to provide an opinion of market value for the item, otherwise the appraiser will establish one for them based on other comparable assets of the same type, approximate age and condition. • Appraiser determines a total value for the account which will then be compared to the taxable value threshold amount (16,500) for the year (2016-17) in order to see if the account will have property taxes assessed or not. If the account or combined multiple accounts of the same owner meet(s) or exceed the threshold, then a tax bill is issued, but if the threshold is not met, then the assessment of tax is cancelled for that year only. • Business accounts that fail to file the annual Return are still subject to valuation and possible taxation. Appraiser will determine an approximate value for the account based on comparable businesses and assets that the type of business should typically have. The estimated value is placed on the tax roll and if a tax is due, then taxpayer is notified by tax statement with the 50% penalty. PENALTIES • The penalty is 5% of the tax owed if the Return is filed after March 15, but on or before June 1 • The penalty is 25% of the tax owed if the Return is filed after June 1, but on or before August 1 • The penalty is 50% of the tax owed if the Return is filed after August 1 or not at all *penalty only applies if the account has enough value to meet the taxable threshold and has a tax assessed 2016 Confidential Personal Property Return (ORS 308.290) Assessment of Business: Furniture, Fixtures, Equipment, Floating Property, and Leased or Rented Property Filing deadline March 15, 2016—No extensions (ORS 308.290) Penalty—Maximum penalty for late filing of personal property return is 50 percent of the tax attributable to the taxable personal property (ORS 308.296). Account number Code area Make any name or mailing address corrections above. This return is subject to audit. Location of personal property on January 1, 2016. File a separate return for each tax code area or location. Attach a separate listing if needed. Personal property location (street address, city) Date business originated in county Type of business Wasa return filed last year? ❑Yes County ❑ No ❑ First-time filer, see General information no. 1 If your assessment was cancelled, see General information no. 2 Remember to sign the Taxpayer's declaration at right INo personal property to report (See General information no. 3.) ❑ Business closed? Date closed: ❑ Business sold? Date of sal.: Name and address of new owner (if business sold) ❑ Moved out of county? Date moved: New address: Check if we may not forward current property list to new owner. ❑ Signature X ❑ Multiple locations within this county (See General information no. 5.) For assessor's use only 1. Leased or rented property 2. Noninventory supplies 3. Floating property 4. Libraries 5. All other property 6. 7. Total real market value 8. Late filing penalty 2016 Taxpayer's declaration Invalid if not signed. Under the penalties described in ORS 305.990(4), I affirm that I have examined this return and all attachments. All statements made are true. To the best of my knowledge, all taxable personal property I own, possess, or control, which was in this county as of 1:00 A.M., January 1 has been reported. Name of firm/owner E-mail address Assumed business name of firm assessed Mailing address City ( Signature of person responsible for return Invalid if not signed , Printed name of person signing return I` Person completing return ❑ An individual ❑ A corporation Telephone no. ( ) Fax no. ( ) State ZIP code Date Title Phone This return is being filed for: ❑ A partnership (No. of persons ) ❑ A limited partnership ❑ A limited liability company ❑ A limited liability partnership Attach a separate list of names and addresses of each individual partner i for cor•orations, LLCs, LLPs, and partnerships. Business name: Business location: ❑ Logging exemption in previous year ❑ Logging exemption in Submit your original return and attachments to your county assessor. Keep a photocopy Schedule 1—Leased or rented personal property (Don't report real property. Enter "None" if Name and address of Second party involved In lease/rent agreement 2 Description (include model year) 3 Payer of Amount of taxes to county lease/rent Lessor Lessee 4Month Yearly 6 Date agree- ment began Length of agree- ment s No, of units (Attach separate sheet if necessary) County (See General information no. 4) and the attached instructions for your records. no personal property to report.) s Original cost Each Total If Schedule 1 items are reported on separate attachments, check here: ❑ Schedule 1 total: (Include attachments) 150-553-004 (Rev. 10-15) Filing deadline for this return is March 15, 2016 10 Owner's opinion of market value Total 11 Assessor's RMV (leave blank) 1 Schedule 2- Noninventory supplies (See instructions for examples.) Report total cost on hand as of January 1 2 3 4 General office supplies Maintenance supplies Operating supplies Spare parts If Schedule 2 items are reported on separate attachments, check here:❑ 5 Other noninventory supplies Schedule 2 total: (Include attachments) Schedule 3—Floating property (Include docks and pilings. Enter "None" if no property to report.) Registration no. Oregon Marine Board no. Date purchased Purchase price $ Own: Contract holder: Exact moorage location on January 1 ❑ Fee simple ❑ Contract If you have remodeled your floating property during the past year, please describe in the space to the right. (This may include a room or story addition, stringer replacement, or acquisition of a tender house or swim float.) Also report partially completed structures. Approximate date of remodeling: All other vessels Registration no. Primary moorage Does this vessel ply the high seas? ❑ Yes ❑ No Date purchased Purchase price Name of vessel Length of vessel Type of fishing or activity If Schedule 3 items are reported on separate attachments, check here: ❑ Schedule 3 total: (Include attachments) 6 Owner's opinion of market value Schedule 4—Professional libraries (Use this format and report on a separate sheet. Enter "None" if no property to report.) 2 Type of library* *For example, books, tapes, videos, compact discs Title of book or set If set, is it complete? I5 3 4 No Yes Number of volumes Assessor's RMV (leave blank) Assessor's RMV (leave blank) 6 7 Owner's opinion of 8 Cost when market value Assessor's RMV purchased Total (leave blank) Schedule 4 total: (Include attachments) Schedule 5A —All other taxable personal property (Not reported on Schedules 1, 2, 3, or 4.) 2 3 4 5 6 7 Item of property Sample Item (Attach separate sheet if necessary) Identification (manufacturer and serial no.) Brand Name/123456789 N=New U=Used N Manuf. year 2010 Purchased No. of Mo. Yr. units 6 10 2 Schedule 5B --Small hand tools (Not reported elsewhere on this return; indicate type.) ❑ Dealership ❑ Barber and Beauty Shop ❑ Service Garage ❑ Medical Who is responsible for taxes? ❑ Company/Owner Please provide contact information Improvements on federal lands, mining claims, etc., on which final proof has not yet been made: ❑ Landscape ❑ Dental ❑ Employee Location: Township Cost when 8 Owner's opinion 9 purchased of market value Assessor's RMV Each Total Total (leave blank) 150 300 Subtotal 5A —0- 0 > ❑ Construction/Logging ❑ Other Subtotal 5B —► Range Section 300 Owner's opinion of market value Assessor's RMV (leave blank) If Schedule 5 items are reported on separate attachments, check here: [I Schedule 5 total (A+B): (Include attachments) Submit your original return and attachments to your county assessor. Keep a copy of the return for your records. 150-553-004 (Rev. 10-15) 2 General information What should I know about filing this return? OFirst-time filer—Send your original return and attachments to the county assessor. Complete a separate return for each loca- tion in each county in which you have personal property. O2015 assessment cancellation—If your county assessor can- celled your assessment last year and you have not purchased or added any taxable personal property, check the box, sign and date the Taxpayer's declaration, and submit the return to your county assessor. If you have purchased or added any taxable personal property, report it on this form and return it to your county assessor (ORS 308.250). 0 No property to report—If you don't have taxable personal property in the county, attach a full explanation. Explain the disposition of property you reported last year. Sign and date the Taxpayer's declaration, and send it to the county assessor before the filing deadline. 0 Logging exemption—If you had a logging equipment exemption in the previous year, check the box. If you're new to the county and you had an exemption in another county, check the box and iden- tify which county granted your exemption. Note: To determine if your equipment qualifies for exemption, you must provide specific infor- mation. You must file Environmentally Sensitive Logging Equipment Qualifications, 150-310-026, annually with the county in which you file your Confidential Personal Property Return. General information and the form are available on our website. A reminder .. . What reporting date should I use for the information requested on this return? This return must show all taxable personal property which you own, possess, or control as of 1:00 A.M., January 1 (ORS 308.250). When should I file? File personal property returns with your county assessor on or before March 15. What if I file late? The penalty is 5 percent of the tax owed if the return is filed after March 15, but on or before June 1. The penalty increases to 25 per- cent of the tax owed if the return is filed after June 1, but on or before August 1. After August 1, the penalty is 50 percent of the tax owed (ORS 308.296). emultiple businesses—If you have multiple businesses within the county, you must complete a return for each business. Check the box and provide the name and location of each business. What personal property is taxable? Taxable personal property includes machinery, equipment, and furniture used previously or presently in a business, including any property not currently being used, property placed in storage, property held for sale, expensed items, or items fully depreciated by federal standards. What personal property isn't taxable? • Intangible personal property: Money held at interest, bonds, notes, shares of stock, business records, surveys and designs, and the mate- rials the data is recorded on (paper, tape, film, etc.) (ORS 307.020). • Computer software. • Household goods, furniture, tools, and equipment exclusively for personal use in and around your home (ORS 307.190). • Inventory held for resale (ORS 307.400). • Livestock (ORS 307.394). • Licensed vehicles and equipment other than fixed load and mobile equipment. Examples of taxable fixed load and mobile equipment are shown on the back page (ORS 801.285). • Farm machinery and equipment used primarily in the preparation of land, planting, raising, cultivating, or harvesting farm crops or feeding, breeding, management, and sale of, or the produce of, livestock, poultry, fur -bearing animals, bees, dairies, agricultural, or horticultural use (ORS 307.394). What happens if I falsify the information on the return? Any person who furnishes false information is subject to criminal penalties [ORS 305.815 and 305.990(4)]. What happens after the return is filed with the county? Your return will remain confidential at all times. In some cases, an appraiser may inspect your property. After October 25, you will receive a tax statement showing the value of your personal property and the tax due. When do the taxes become my responsibility? On July 1, personal property taxes become a lien against the assessed property and any taxable property owned by or in possession of the person in whose name the property is assessed. Keep a copy of the return and instructions for your records. This return is subject to audit. Filing deadline is March 15, 2016. Instructions for completing y*ter personal property return At your request, the assessor's office will assist you in completing your return. Schedule 1 Leased or rented personal property Report all leased or rented items as of January 1. If you don't lease equipment to or from others, write "None." Equipment leased to others. Attach a list showing name and address of lessee, situs of equipment, description, date of acquisition, length of lease, and original cost. If a manufacturer, report real market value rather than original cost. Equipment leased from others. Attach a list showing name and address of lessor, situs of equipment, description, date of acquisition, and origi- nal cost. If original cost isn't known, give length of lease and amount of the monthly payment. Advise if included with other assets to avoid duplicate assessment. Item 3. Who is responsible for paying the tax? Check either lessor or lessee. 150-553-004 (Rev. 10-15) Schedule 2—Noninventory supplies As of January 1, report total cost on hand of any taxable item that won't become part of finished goods or won't be directly sold to customers. For example: General office supplies: Copy paper, envelopes, pens, stationery, etc. Maintenance supplies: Cleaning supplies, axle grease, etc. Operating supplies: Straws, paper cups, sacks, gasoline, diesel, etc. Spare parts: Repair parts, computer parts, automotive parts, etc. Other noninventory supplies: Items not covered by the other categories. Schedule 3—Floating property [ORS 307.190(2)(c)] Report floating homes, docks, and boathouses. Don't include personal licensed boats used only for personal use. All other vessels Report houseboats (self-propelled) used in rental businesses and other required floating vessels. 3 Schedule 4—Libraries Report all professional libraries in this schedule format. All items should be listed on a separate page. Libraries include, but are not lim- ited to, those held by accountants, architects, attorneys, consultants, doctors, health science professionals, other science professionals, sur- veyors, and title companies. Electronic, mechanical, and other technical professionals should also use this schedule. 1. Enter type of library media (books, electronic media, compact discs, tapes, videos, etc. If "None," explain). 2. Enter the title of the reported book or set. 3/4. If the item reported is a multiple volume set, check the yes or no column to indicate if the set is complete or not. 5. Enter the number of volumes. If a set, enter the number you have, not the number in the original set. 6. Enter cost when purchased. 7. Enter the best estimate of the real market value for each item as of January 1. Reporters of law books report the value shown on the schedule published by the Oregon Department of Revenue in cooperation with the Oregon State Bar Association. Report value of all small hand tools and non -power tools not reported 8. Leave blank. elsewhere on this return. Include estimate of real market value. Do not report leased equipment on Schedules 5A or 5B, Schedule 5A—All other taxable personal property Report all items not reported elsewhere on this return. 1. Enter property item by description acquisition date. 2. Identify by manufacturer, serial number, model, size/capacity. 3. Declare if purchased new or used. 4. Enter year of manufacture (for heavy logging and construction equip- ment, enter serial number in column 2 if year of manufacture is unavail- able. For other equipment, enter best estimate of manufacture date.). 5. Enter month and year you purchased item. 6. Enter number of items of same description (model, size, age). 7. Enter your cost (each, total). 8. Enter your best estimate of the real market value total as of January 1. 9. Leave blank. Schedule 5B—Small hand tools Attachments. Please check the box indicated in each applicable schedule if attachments are included. Values reported on this return are not binding on the assessor. Examples of taxable personal property to be reported on this return (this isn't a complete list) A/V equipment Air conditioners Aircraft equipment Alarm systems Amusement devices Appliances—free standing Art work ATM machines—portable Auto diagnostic electric Auto repair equipment Backbars Bakery equipment Bank vaults (doors) Barber shop equipment Battery chargers Beauty shop equipment Bowling equipment Bulk plant equipment Butcher shop equipment Cabinet shop equipment Cable TV systems CAD/CAM equipment Calculators Cameras Cameras -digital -DVD -Video Car wash equipment Cash register Cellular phones Chain saws Chairs Child care furniture Coin counters Coin -op laundry equipment Computers Concession equipment Construction tools Copiers Costume/tuxedo rentals Decor Dental equipment Desks Dictation equipment Dies Display racks Dry cleaning equipment Dryers DVD players DVDs (movies) Electronic mfg. equipment Fiberglass/boat molds Filing cabinets Fish processing equipment Fitness equipment 150-553-004 (Rev. 10-15) Foster home furniture and supplies Freezers Frozen food cases Golf carts and course equipment Grocery equipment Grocery store fixtures Handpieces (dental) Heavy equipment Hospital equipment Hotel furniture/fixtures Ice cream machines Ice making machines Juke boxes Landscaping equipment Laser equipment Lathes Leasehold improvements Libraries Lift trucks Linens Logging equipment Lottery video terminals Machine shop equipment Manufacturing—general Meat processing equipment Medical -high tech equipment Medical -lab equipment Medical -office equipment Medical -surgical equipment Medical equipment -major Mining equipment Mobile radio/phones Mobile yard equipment Modular offices Molds Motel furniture/fixtures Movie production equipment Musical instrument rentals Newspaper equipment Nursing home equipment Office fixtures Office furniture Office machines Optical equipment Pagers Pallet jacks Pallets/bins/crates Pay phones Photographic equipment Pinball machines Pool tables Popcorn machines Printing equipment Professional equipment Radio and TV broadcast Radio and TV repair equipment Recording studio equipment Refrigerated cases Rental equipment Restaurant equipment Retail store fixtures Road construction equipment Safe deposit boxes Safes Satellite dish relays Saw mills—portable Scanners Scientific equipment Service station equipment Sewing/apparel equipment Shake mills—portable Sheet metal fabrication Shelving Shingle mills—portable Signs Small hand tools— Barber and beauty Carpentry Construction Landscape Logging Mechanics Medical Radio and TV shop Soft drink equipment Sound equipment Steam cleaners Survey equipment Tanning equipment Tavern equipment Telephone systems Testing equipment Theatre/projection Tire recapping equipment Tool boxes Tractors TV sets Typewriters Unlicensed vehicles Utility trailers—unlicensed VCRs Vending carts Vending machines Ventilating fans Video/DVD game rental equipment Video games Filing deadline for this return is March 15, 2016 Video recording equipment Video tape/DVD rental equipment Video tapes (movies) and cases Walk-in coolers Warehouse equipment Washers Winery equipment Woodworking equipment Workbenches X-ray equipment Fixed Toad and mobile equipment Air compressors and drills Asphalt/rock crushing plants Asphalt spreaders Backhoes Bituminous mixer Bituminous plants Bituminous spreaders Bucket loaders Catering/vendor trucks/wagons Cement mixers Concrete batch plants Cranes Crawlers Ditchers Earthmoving equipment Electric generators Excavators Fork lifts Front end loaders High lifts Levelling graders Lighting plants Mixmobiles Motor graders Paving equipment Portable storage bins Portable storage tanks Power plants Rotary screens Sand classifiers Scrap metal balers Scrapers Skidders Tractors Welding equipment Yarders 4 PLEASE NOTE THE FALLOWING CHANCES AFFECTING Y916 PEIISONAL AND REAL PROPEHTY RETUHNS DUE DATE IS: MARCH 15 (2015 Oregon House Bill 2484) NO FILING EXTENSION (2015 Oregon House Bill 2484) • Amusement devices/equipment. • Noninventory supplies. • Barber and beauty furniture/equipment. • Garage and service station tools/equipment. • Leased equipment. • Medical equipment. • Movable machinery, tools, and equipment such as logging and construction equipment, lift trucks, and equipment used in service industries. • Office furniture/equipment. • Store furniture/equipment. • Libraries such as repair manuals, electronic media, compact discs, videos, tapes, sample books, law books. • Fixed load/mobile equipment. • Floating property. Tax—exempt personal property These items are exempt from property tax: • Intangible personal property. Money at interest, bonds, notes, shares of stock, business records, computer software, surveys and designs, and the materials on which the data are recorded (paper, tape, film, etc.) (ORS 307.020). • All items held exclusively for personal use. Household goods, furniture, clothing, tools, and equipment used exclusively for personal use in and around your home (ORS 307.190). • Farm animals. Livestock, poultry, fur -bearing ani- mals, and bees (ORS 307.394). • Inventories. Items of tangible personal property which are or will be sold in the ordinary course of business (materials, containers, goods in process, and finished goods) (ORS 307.400). • Farm machinery and equipment (ORS 307.394). • Licensed vehicles other than fixed load/mobile equipment (ORS 801.285). 150-303-661 (Rev.10-15) dbbebbu1 vc.Lo, ecu Luc- J J. u y"- vv �.ia... u�u..vv�......... t.,... vious year. You must report property you own or had in your possession as of January 1 at 1 a.m. If you don't receive a form from the assessor, you're still obligated to obtain and file a personal property tax return. There is a penalty for late filing. If you need help completing the form, contact your county assessor's office. If you sell your business, notify the county assessor to avoid future liability on the personal property. Penalty for late filing If you report taxable personal property on a Confi- dential Personal Property Return, the penalty charge increases periodically. If your return is filed after March 15 but on or before June 1, a penalty of 5 per- cent of the tax will be charged. If the return is filed after June 1 but on or before August 1, the penalty increases to 25 percent of the tax. After August 1, the penalty increases to 50 percent of the tax. If you report taxable personal property along with real property on an industrial property return sent to us and your return is filed late, a penalty for late filing will be.$10 for each $1,000 (or fraction) of total assessed value. This penalty won't be less than $10 or more than $5,000 (ORS 308.295). Paying your tax Property tax statements are mailed to taxpayers in late October. You must pay at least one-third of your tax bill by November 15 to avoid interest charges. You receive a 3 percent discount if you pay the full amount due by November 15. If you pay two-thirds of the full amount by November 15, you receive a 2 percent discount. If you choose to pay in thirds, the second payment is due by February 15 and the third by May 15. (over) Personal property taxes become a lien on July 1 against any and all of the assessed property, as well as on per- sonal property assessed in the same category. The taxes may become a lien against all personal property owned or in the possession of the person in whose name the property is assessed. The taxes are a debt due and owing from the owner of the personal property. Appeals If you feel the county assessor has estimated the value of your property incorrectly, you have the right to appeal, but your appeal must be based on the property's value, not on the amount of taxes owed. To receive a change in your assessment, you must convince your county board of property tax appeals that your property is incorrectly valued. You must support your belief with evidence such as appraisal reports and comparable sales. You also have the right to appeal if you believe you were charged a late filing penalty in error. 150-303-661 (Rev. 10-15) If you report your personal property on a combined industrial property return to us, you must appeal to the Magistrate Division of the Oregon Tax Court instead of your county board of property tax appeals. For more information on property value appeals, see How to Appeal Your Property Value, 150-303-668. Have questions? Need help? General tax information www.oregon.gov/dor Salem (503) 378-4988 Toll-free from an Oregon prefix 1 (800) 356-4222 Asistencia en espanol: En Salem o fuera de Oregon (503) 378-4988 Gratis de prefijo de Oregon 1 (800) 356-4222 TTY (hearing or speech impaired; machine only): Salem area or outside Oregon (503) 945-8617 Toll-free from an Oregon prefix 1(800) 886-7204 Americans with Disabilities Act (ADA): Call one of the help numbers above for information in alternative formats.