2018-278-Order No. 2018-045 Recorded 7/5/2018Recorded in Deschutes County CJ2018-278
RE IEWED Nancy Blankenship, County Clerk
AtM/ Commissioners' Journal 07/05/2018 4:20:27 PM
LEGAL COUNSLI. �,,.�vw,.
2018-278
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
An Order Cancelling Uncollectible Personal
Property Taxes of $17,931.84
ORDER NO. 2018-045
WHEREAS, Wayne Lowry, the Deschutes County Tax Collector, pursuant to ORS 311.790 has
petitioned the Board of County Commissioners to cancel delinquent personal property taxes on certain personal
property accounts on the grounds that the taxes are wholly uncollectible; and
WHEREAS, the Deschutes County Legal Counsel has determined that the taxes requested to be
cancelled by the Deschutes County Tax Collector are wholly uncollectible, and joins in that request; and
WHEREAS, ORS 311.790 provides that the Board of County Commissioners may cancel taxes when
the Tax Collector and the County Counsel request in writing that the taxes are uncollectible; now, therefore,
THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, HEREBY
ORDERS as follows:
Section 1. The Deschutes County Tax Collector is hereby authorized and directed to cancel the
uncollectible manufactured structures property taxes described in Exhibit "A" attached hereto and, by this
reference, incorporated herein, in the principal amount of $892.39 and uncollectible personal property taxes
described in Exhibit `B" attached hereto and, by this reference, incorporated herein in the principal amount of
$17,039.45.
Dated this of J , 2018 BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
ANTHONY DEBONE, Chai
r,
PHILIP G.
ATTES
ecording Secretary TAMMY 1
PAGE 1 OF 1- ORDER No. 2018-045
ice Chair
ES
v� Finance DepartmentlTax Collection
Wayne Lowry, Finance Director and Tax Collector
Andrea Perkins, Deputy Tax Collector
AAi
1300 NW Wall St, Suite 203, Bend, OR 97701-1960
P.O. Sox 7559 Bend, OR 97708-7559
(541) 388-6540 - Fax (541) 385-3248
June 27, 2018 www.deschutes.org/finance
To: Deschutes County Board of County Commissioners
From: Wayne Lowry, Deschutes County Tax Collector
Andrea Perkins, Deschutes County Deputy Tax Collector
David Doyle, Deschutes County Legal Counsel
RE: Request for Order to Cancel Uncollectible Personal Property Taxes
Your approval is requested to cancel $17,931.84 in personal property taxes. On a percentage
basis, the $17,931.84 represents 0.20 % (.0020) of the personal and manufactured structure taxes
levied in the 2017-18 tax year ($7,570,167.65 and $1,148,640.45, respectively).
A summary of prior cancellations by tax year is as follows:
2001-02
$ 53,965.00
2003-04
29,291.00
2004-05
26,537.00
2006-07
49,553.67
2008-09
86,903.57
2009-10
49,139.64
2010-11
37,277.91
2011-12
51,958.84
2012-13
136,431.43
2013-14
37,141.65
2014-15
40,121.07
2015-16
14,615.17
2016-17
58,599.65
The $17,931.84 consists of. 1) Four uncollected manufactured structure accounts totaling taxes
of $892.39 and 2) Thirteen uncollectible personal property accounts totaling $17,039.45.
Categorically, the items being cancelled are as follows:
1. Manufactured Structures:
a) Abandoned under ORS 90.675 (2 accounts) $ 633.49
b) Removed without our knowledge (2 accounts) 258.90
$ 892.39
2. Personal Property:
a) Bankruptcies (0 accounts) $ 0
b) Business failures (7 accounts) 6,296.88
c) Took personal property and left area (6 account) 10,742.57
$ 17,039.45
TOTAL (17 accounts)
Page 2 of 2
2018 Personal Property Tax
Cancellations
Pursuant to Oregon law, David Doyle, Legal Counsel, has reviewed the amounts to be cancelled
and agrees that these accounts are not collectible.
The Tax Department staff has used a reasonable and consistent level of collection effort to try to
collect the taxes while minimizing the collection costs and negative relations with the taxpayer.
Abandoned manufactured structures are governed by certain laws and statutes that provide for
the cancellation of taxes. Bankruptcies are pursued to the extent permitted by U.S. bankruptcy
law.
Oregon law requires that a final personal property return be filed to terminate the taxation of
business property. This frequently does not occur, resulting in the continued assessment and
taxation of property that is no longer being used in a business and may no longer exist. A
portion of the taxes included under dissolved corporations and business failures (item 2b above)
relate to taxes imposed on non-existent businesses and/or assets.
We have modified aspects of our collection process to accommodate the realities of the current
economic climate. We have significantly increased the use of garnishments of wages and
checking accounts. We also have increased the number of attachments of personal property tax
accounts to real properly accounts. We have successfully collected a number of personal
accounts where the business owner's personal residence is being foreclosed upon by their lender.
Lenders tend to pay the taxes promptly in order to extinguish our priority lien. We have also
employed preventative measures such as sending letters to local leasing companies and banks
reminding them of their responsibility to satisfy tax liens when repossessing business equipment.
The response to these tools has produced positive results.
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Deschutes County Board of Commissioners
1300 NW Wall St., Suite 200, Bend, OR 97701.-1960
(541) 388-6570 - Fax (541) 385-3202 -,vvww.dCSCj1UtcS.org
AGENDA REQUEST & STAFF REPORT
For Board Business Meeting of June 27, 2018
Please see directions for completing this document on the next page.
DATE: June 12, 2018
FROM: Andrea Perkins Tax/Finance 541-388-6538
TITLE OF AGENDA ITEM:
Consideration of signature of Order No. 2018-045 Cancelling Uncollectible Personal Property Taxes of
$17,931.84.
PUBLIC HEARING ON T141S DATE? No
BACKGROUND AND POLICY IMPLICATIONS:
Personal property taxes are considered to be uncollectible when the cost of collection exceeds the
amount of tax, or when it is no longer reasonable or feasible to pursue collection. It has been the
County's procedure to cancel uncollectible personal property tax accounts once every year or two,
The last cancellation was approved by the Board on June 21, 2017 in the amount of $58,599.65.
FISCAL. IMPLICATIONS:
It is recommended that the Board approve cancellation of $17,931.84 in personal property taxes
deemed uncollectible. The attached letter explains the process staff followed to exhaust all avenues to
collect these taxes. Exhibit A and B provide additional details on each account to be cancelled.
RECOMMENDATION & ACC'TI0N RE QUESTED:
Motion: To approve signature of Order No. 2018-045.
ATTENDANCE: Wayne Lowry or Andrea Perkins as necessary.
DISTRIBUTION OF DOCUMENTS:
Copy to Andrea Perkins, Chief Deputy Tax Collector, Tax Department
Deschutes County Board of Commissioners
1300 NW Wall St, Bend, OR 97703
(541) 388-6570 - Fax (541) 385-3202 - https://www.deschutes.org/
AGENDA REQUEST & STAFF REPORT
For Board of Commissioners Business Meeting of June 27, 2018
DATE: June 14, 2018
FROM: Andrea Perkins, Finance,
TITLE OF AGENDA ITEM:
Consideration of Board Signature of Order No. 2018-045, Personal Property Tax
Cancellations
REV WED
LENAL O NSEL
For Recording Stamp Only
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
A Resolution Amending Resolution 2001-038
To Establish Solid Waste Disposal Fee * RESOLUTION NO.
Waiver Amounts for the 2018-2019 Fiscal * 2018-033
Year
WHEREAS, the Board of County Commissioners has determined that the public interest is
served by waiving solid waste disposal fees, to a limited dollar amount, for certain organizations
within Deschutes County, and
WHEREAS, the Board has established a policy, through Resolution 2001-038, for the waiver
of such fees, and
WHEREAS, the Board has determined that Resolution 2001-038 will continue in full force and
effect with the following exceptions, now, therefore,
BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES
COUNTY, OREGON, as follows:
Section 1. The maximum aggregate amount of fee waivers authorized each year shall be forty thousand
dollars ($40,000). The maximum individual amount of fee waiver authorized each year shall be five thousand
dollars ($5,000)
Section 1. Exhibit "A", attached hereto and made a part hereof, constitutes a list of
organizations to receive solid waste disposal fee waivers, and the maximum dollar amount of such fee
waivers to be credited to their account by the Solid Waste Department for Fiscal Year 2018-2019.
DATED this / day of �Jl 2018.
ATTEST:
4tA—
Recordi4g
Secretary
PAGE 1 OF 2 — RESOLUTION NO. 2018-033
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
ANTHONY DEBONE, Chair
Vice
TAMMEY BANEY, Co()rmissi
Exhibit A
FY 2018-2019 Disposal Fee Credits
Total Amount Allocated - $38,500.00
ORGANIZATION
FY 18-19 CREDIT
1856 City Care/City Thrift
$2,000.00
1120 Habitat for Humanity — Bend
$4,000.00
1775 Habitat for Humanity — Redmond
$3,500.00
1117 Habitat for Humanity — Sisters
$2,500.00
1140 Humane Society of Central Oregon
$5,000.00
1840 Humane Society of Redmond
$5,000.00
1208 Opportunity Foundation
$5,000.00
1266 Second Tern Thrift Shop
$ 500.00
1833 St Vincent DePaul — La Pine
$2,500.00
1831 St Vincent DePaul — Redmond
$5,000.00
1874 Teen Challenge Thrift Store
$3,500.00
PAGE 2 OF 2 — RESOLUTION NO. 2018-033
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< Deschutes County Board of Commissioners
1300 NW Wall St, Bend, OR 97703
(541) 388-6570 - Fax (541) 385-3202 - https://www.deschutes.org/
AGENDA REQUEST & STAFF REPORT
For Board of Commissioners Business Meeting of June 27, 2018
DATE: June 21, 2018
FROM: Timm Schimke, Solid Waste, 541-317-3177
TITLE OF AGENDA ITEM:
Consideration of Board Signature of Resolution No. 2018-033, Establishing Solid Waste
Disposal Fee Waivers for Fiscal Year 2018-19
RECOMMENDATION & ACTION REQUESTED:
Staff recommends approval of Resolution 2018-033
CONTRACTOR: Contractor/Supplier/Consultant Name: N/A
AGREEMENT TIMEFRAME: Starting Date: July 1, 2018 Ending Date: June 30, 2019
INSURANCE:
Insurance Certificate Required: No
Insurance Review Required by Risk Management: No
BACKGROUND AND POLICY IMPLICATIONS:
The Board has established a policy that provides for the waiver of solid waste disposal fees for
non-profit entities that are in the business of reselling used goods. Their activities reduce the
amount of waste that goes into the landfill and support needed community services. The
Policy has a limit of $5,000 for individual entities and an overall cap for the policy of $40,000
per year. I have attached a spreadsheet that shows historical usage of the waivers, their
requests for next year, and our recommended amounts.
FISCAL IMPLICATIONS: The fee waivers represent lost revenue to the Department. There
are no expenditures by the Department for this policy.
ATTENDANCE: Timm Schimke