2019-439-Order No. 2019-045 Recorded 10/25/2019REVIEWED
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LEGAL COUNSEL
Recorded in Deschutes County
Nancy Blankenship, County Clerk
Commissioners' Journal
t"315 tOG� II' I I II
2019-439
CJ2019-439
10/25/2019 9:14:23 AM
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. 2019-045
WHEREAS, Greg Munn, 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 I st, 2019, the discounted (97%) taxes, assessments, and other charges of the following tax
districts:
DISTRICT ID
DISTRICT NAME
Distribution %
Total Levied
905
STARWOOD SANITARY DISTRICT
0.0002890000%
1,150.39
799
PONDEROSA PINES EAST SRD LOCAL OPT 17
0.0011290000%
4,499.22
797
PONDEROSA PINES EAST ROAD DIST
0.0022510000%
8,969.19
776
NEWBERRY ESTATES ROAD DISTRICT LOCAL OPTION
0.0028730000%
11,447.98
795
BEAVER ROAD DISTRICT
0.0035010000%
13,948.88
745
HOWELL HILLTOP ACRES ROAD DIST
0.0043270000%
17,240.63
765
TWO RIVERS SPECIAL ROAD DISTRICT
0.0053270000%
21,224.39
785
FALL RIVER ESTATES ROAD DISIRICT
0.0054890000%
21,870.43
775
NEWBERRY ESTATES ROAD DISTRICT
0.0056250000%
22,412.46
706
PINEWOOD COUNTRY ESTATES SRD
0.0057650000%
22,970.10
710
SPRING RIVER ROAD DISTRICT
0.0061120000%
24,352.84
740
VANDEVERT ACRES ROAD DISTRICT
0.0062300000%
24,824.12
735
RIVER BEND ESTATES ROAD DISTRICT
0.0062740000%
24,998.16
580
MANUFACTURED DWELLING ASSESSMENT
0.0063920000%
25,466.75
747
CROOKED RIVER RANCH ROAD DIST
0.0064270000%
25,606.16
901
OREGON WATER WONDERLAND SANITARY
0.0067090000%
26,732.00
790
FOREST VIEW ROAD DISTRICT
0.0077380000%
30,828.97
702
DRRH SPECIAL RD DISTRICT UNIT #6
0.0078980000%
31,468.61
703
LAZY RIVER ROAD DISTRICT
0.0081710000%
32,555.37
749
PANORAMIC ACCESS ROAD DISTRICT
0.0089190000%
35,536.85
I
Subtotals
I
Buyout Percentage
Total payments to Small Districts
0.107446%
$428103.50
97%
$415,260.40
PAGE 1 OF 2- ORDER No. 2019-045 (OCTOBER 23, 2019)
Dated this of 2019
ATTEST•
ecording Secretary
PAGE 2 OF 2- ORDER N0.2019-045 (OCTOBER 23, 2019)
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
r
PHILIP G. 4 IENDERSON, Chair
PAT I ADAIR, Vice -Chair
ANTHONY DEBONE, Com sioner
�T E S ¢yC0
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 BOCC Wednesday Meeting of October 23, 2019
DATE: October 15, 2019
FROM: Greg Munn, Finance, 541-388-6559
TITLE OF AGENDA ITEM:
Consideration of Board Signature of Order No. 2019-045, Authorizing Advance of Taxes,
Assessments, and Charges to Small Tax Districts
GJCi��T ES
rN�C.
° 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, 2019
Please see directions for completing this document on the next page.
DATE: October 15, 2019
FROM: Greg Munn/Judi Hasse Finance/Tax 541-388-6559
TITLE OF AGENDA ITEM:
Consideration of Board Approval of Order #2019-045, 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:
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 2020. 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 $415,260.40. 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 2019-045.
ATTENDANCE: Greg Munn and/or Judi Hasse if requested.
DISTRIBUTION OF DOCUMENTS:
Copy to Judi Hasse, Accounting Supervisor, Tax Department