2017-749-Order No. 2017-037 Recorded 10/26/2017REVIEWED
Recorded in Deschutes County
Nancy Blankenship, County Clerk
Commissioners' Journal
ti
CJ2017-749
10/26/2017 1:20:24 PM
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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
Districts
*
*
ORDER NO. 2017-037
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,
THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON,
HEREBY ORDERS as follows:
Section 1. Pursuant to ORS 311.392, the Deschutes County Treasurer is hereby authorized to
advance prior to December 1st, 2017, the discounted (97%) taxes, assessments, and other charges of the
following tax districts:
ID DISTRICT NAME Dist % Levy
580 MANUFACTURED DWELLING ASSESSMENT 0.00711538% $25,417.26
702 DRRH SPECIAL RD DISTRICT UNIT #6 0.00799194% $28,548.45
703 LAZY RIVER ROAD DISTRICT 0.00811484% $28,987.49
705 RIVER FOREST ROAD DISTRICT 0.01013767% $36,213.36
706 PINEWOOD COUNTRY ESTATES SRD 0.00564456% $20,163.27
710 SPRING RIVER ROAD DISTRICT 0.00637912% $22,787.22
735 RIVER BEND ESTATES ROAD DISTRICT 0.00699806% $24,998.18
740 VANDEVERT ACRES ROAD DISTRICT 0.00631917% $22,573.08
745 IIOWELL HILLTOP ACRES ROAD DIST 0.00436238% $15,583.11
747 CROOKED RIVER RANCH ROAD DIST 0.00656390% $23,447.28
749 PANORAMIC ACCESS ROAD DISTRICT 0.00903154% $32,262.06
775 NEWBERRY ESTATES ROAD DISTRICT 0.00566145% $20,223.59
776 NEWBERRY ESTATES ROAD DIS"1RICT Local Option 0.00289182% $10,330.05
785 FALL RIVER ESTATES ROAD DISTRICT 0.00540183% $19,296.20
790 FOREST VIEW ROAD DISTRICT 0.00796500% $28,452.24
795 BEAVER ROAD DISTRICT 0.00365209% $13,045.83
797 PONDEROSA PINES EAST ROAD DIST 0.00224611% $8,023.45
905 STARWOOD SANITARY DISTRICT 0.00028829% $1,029.80
Subtotals
PAGE 1 OF 2- ORDER NO. 2017-37 (OCTOBER 23, 2017)
0.001068% $381,381.92
Buyout Percentage
97%
Total payments to Small Districts $369,940.46
O
Dated this .3 of cibbeA , 2017 BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
ATTEST:
Recording Secretary
PAGE 2 OF 2- ORDER NO. 2017-37 (OCTOBER 23, 2017)
TAMMY BANEY, Chair
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ANTHONY DEBONE, j( ice Chair
PHILIP G. H1 1DE SON, Commissioner
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COUNTYWIDE LAW ENFORCEMENT
RURAL LAW ENFORCEMENT
SUNRIVER LIBRARY
0.280052%
0.064786%
0.082408%
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2017-18 Small District Buyout
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Distribution
DISTRICT NAME
0.007115%
MANUFACTURED DWELLING ASSESSMENT
0.007992%
DRRH SPECIAL RD DISTRICT UNIT #6
0.008115%
LAZY RIVER ROAD DISTRICT
0.010138%
RIVER FOREST ROAD DISTRICT
0.005645%
PINEWOOD COUNTRY ESTATES SRD
0.006379%
SPRING RIVER ROAD DISTRICT
0.006998%
RIVER BEND ESTATES ROAD DISTRICT
0.006319%
VANDEVERT ACRES ROAD DISTRICT
0.004362%
HOWELL HILLTOP ACRES ROAD DIST
0.006564%
CROOKED RIVER RANCH ROAD DIST
0.009032%
PANORAMIC ACCESS ROAD DISTRICT
0.005661%
NEWBERRY ESTATES ROAD DISTRICT
0.002892%
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0.005402%
FALL RIVER ESTATES ROAD DISTRICT
0.007965%
FOREST VIEW ROAD DISTRICT
0.003652%
BEAVER ROAD DISTRICT
0.002246%
PONDEROSA PINES EAST ROAD DIST
0.000288%
STARWOOD SANITARY DISTRICT
N M Ln LD 0 V) o to N 01 in l0 Ln O Ln N. Ln
O o o O c-1 rn .4 C- 4 4 N N 00 01 01 0l O
• N N- N N N N N N N N N- N. N t\ rn
0.106765%
To: Deschutes County Board of County Commissioners
Finance Department/Tax Collection
Wayne Lowry, Finance Director and Tax Collector
Andrea Perkins, Deputy Tax Collector
1300 NW Wall St, Suite 203, Bend, OR 97701-1960
P.O. Box 7559 Bend, OR 97708-7559
(541) 388-6540 - Fax (541) 385-3248
www. deschutes. org/finance
From: Wayne Lowry, Deschutes County Tax Collector
Andrea Perkins, Deschutes County Deputy Tax Collector
David Doyle, Deschutes County Legal Counsel
RE: Consideration of Approval of Board Order # 2017-037, an Order Authorizing the ORS
311.392 Advance of Taxes, Assessments and Charges to Small Tax Districts
Your approval is requested to advance $381,381.92 of 2017-18 tax levies to certain small
districts as provided by ORS 311.392. The current year amount represents 0.10890% of the total
taxes levied for 2017-18.
This advance is consistent with the treatment of the Small Taxing Districts' levies in prior years
and provides the Small Districts with the immediate access to 97% of the tax levy proceeds. It
also provides the County with the administrative efficiency of reducing distribution costs over
the collection life of the levy.
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 23, 2017
Please see directions for completing this document on the next page.
DATE: October 13, 2017
FROM: Andrea Perkins/ Wayne Lowry Finance/Tax X6538
TITLE OF AGENDA ITEM:
Consideration of Board Approval of Order # 2017-037, An Order Authorizing the ORS 311.392
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 and proposes
to buy out such taxes again for FY 2018. 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 is generally 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 $381,381.92 In the past, the County has collected slightly more than the amount
bought out but if the collection were to be less than 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 2017-037.
ATTENDANCE: Wayne Lowry and/or Andrea Perkins if requested.
DISTRIBUTION OF DOCUMENTS:
Copy to Andrea Perkins, Chief Deputy Tax Collector, Tax Department