2018-466-Order No. 2018-067 Recorded 11/2/2018RE IEWED
M
LEGAL COUNSEL
Recorded in Deschutes County CJ2018-466
Nancy Blankenship, County Clerk
Commissioners' Journal 11 /02/2018 3:46:31 PM
o`�U�C.ES..COG1� II � � I II I VIII II I I II II I II � I I� III
2018-466
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. 2018-067
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,
THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON,
HEREBY ORDERS as follows:
PAGE 1 OF 2- ORDER No. 2018-67 (OCTOBER 29, 2018)
Section 1. Pursuant to ORS 311.392, the Deschutes
County Treasurer is hereby authorized to
advance
prior to December 1st, 2018, the discounted (97%) taxes, assessments, and other charges of the
following tax districts:
ID
i DIS' RICT NAME
Dist % ,.... _...
i.. L
1.
{ 580
MANUFACTURED DWELLING ASSESSMENT
_
0 0067751459%
""0.0079965168%
_..
$25 661.63
702
.....
DRRH SPECIAL RD DISTRICT UNIT #6
$30,287.71
_ __ ----------- -------- —
_
703
E
LAZY RIVER ROAD DISTRICT
0
0 0081754157/
$30,965.31
705
RIVER FOREST ROAD DISTRICT
0.0100296997%
$37,988.62
706
PINEWOOD COUNTRY ESTATES SRD
0.0056571673%
_. _
$21,427.16
710
...... .... ... .......
SPRING RIVER ROAD DISTRICT
........
0 0062502269%
....
$23,673.44
735
RIVER BEND ESTATES ROAD DISTRICT
0 0066003049°/$24,999.40
740
VANDEVERT ACRES ROAD DISTRICT
0.0063290021%
$23 971.81
745
HOWELL HILLTOP ACRES ROAD DIST
0 0043629511%
.....
$16,S25.17
747
CROOKED RIVER RANCH ROAD DIST
..,......
0.0064298994%
$24,353.97
749
PANORAMIC ACCESS ROAD DISTRICT
0.0089778S25%
$34,004.63
775
NEWBERRY ESTATES ROAD DISTRICT
0.0056138129%
$21,262.95
776
NEWBERRY ESTATES ROAD DISTRICT Local Option
0.00286 745 5 1 %
$10,860.81
1 785
FALL RIVER ESTATES ROAD DISTRICT
..... °.......
0.0055045831%
.._._. _
$20,849.23
790
.... ... .....
FOREST VIEW ROAD DISTRICT
i 0 0078556312%
$29 754.09
795
BEAVER ROAD DISTRICT
....................o .... ..
0.0035588061/
....
$13,479.38
797
PONDEROSA PINES EAST ROAD DIST
0.0022421695%
$8,492.47 i
798
............ ............ _....._..................................................
PONDEROSA PINES EAST SRD LOCAL OPT 17
.. _
........ ..... ............. ......................
0.0011879276%
............
$4,499.41
905
.....
STARWOOD SANITARY DISTRICT
..... ...... ....... ...-...
0.0002806227%
...... .... .......... .
$1 062.89
..... „ ........_.
i Subtotals
..... .........
$404,120.08
0.106695%
.....
..
97%
Buyout Percentage ....
X391 996 48 ,
Total payments to Small Districts
... ....I ............. ..................
.......................... .....,
PAGE 1 OF 2- ORDER No. 2018-67 (OCTOBER 29, 2018)
Dated this.2� of , 2018
ATTE
rdin Secretary
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
ANTHONY DEBONE, Chair
A�
PHIL P G. HE ER N, Vice Chair
TAM A EY, Comp issioner
PAGE 2 of 2- ORDER No. 2018-67 (OCTOBER 29, 2018)
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E SC
r3�� ` 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 October 29, 2018
DATE: October 18, 2018
FROM: Andrea Perkins, Finance,
TITLE OF AGENDA ITEM:
Consideration of Board Signature of Order No. 2018-067, Small District Buyout
TITLE OF AGENDA ITEM:
Consideration of Board Approval of Order # 2018-067, An Order Authorizing the ORS 311.392
Advance of Taxes, Assessments and Charges to Small Tax Districts
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 2019. 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 $404,120.08 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.
ATTENDANCE:
Wayne Lowry and/or Andrea Perkins if requested.
gG�,>� E S Cdr
° { Deschutes County Board of Commissioners
1300 NW Wall St., Suite 200, Bend, OR 97701-1960
(541) 388-6570 - Fax (541) 385-3202 - www.deselhutes.org
AGENDA REQUEST & STAFF REPORT
For Board Business Meeting of October 29, 2018
Please see directions for completing this document on the next page.
DATE: October 18, 2018
FROM: Andrea Perkins/ Wayne Lowry Finance/Tax X6538
TITLE OF AGENDA ITEM:
Consideration of Board Approval of Order # 2018-067, 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 2019. 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 $404,120.08 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 2018-067.
ATTENDANCE: Wayne Lowry and/or Andrea Perkins if requested.
DISTRIBUTION OF DOCUMENTS:
Copy to Andrea Perkins, Chief Deputy Tax Collector, Tax Department