2020-371-Order No. 2020-062 Recorded 10/29/2020Recorded in Deschutes County CJ2020-371
REVIEWED
Nancy Blankenship, County Clerk
10/29/2020 9:22:07 AM
Commissioners' ,journal
LEGAL COUNSEL
2020-371
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. 2020-062
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 lst, 2020, the discounted (97%) taxes, assessments, and other charges of the following tax
districts:
DISTRICT ID DISTRICT NAME Distribution %
Total Levied
799
PONDEROSA PINES EAST SRD LOCAL OPT 17
.00001069
4,498.94
797
PONDEROSA PINES EAST ROAD DIST
.00002195
9,237.39
776
NEWBERRY ESTATES ROAD DISTRICT LOCAL OPTION
.00002793
11,755.01
795
BEAVER ROAD DISTRICT
.00003471
14,605.66
735
RIVER BEND ESTATES ROAD DISTRICT
.00003564
14,999.02
765
TWO RIVERS SPECIAL ROAD DISTRICT
.00005316
22,370.35
785
FALL RIVER ESTATES ROAD DISTRICT
.00005467
23,008.64
775
NEWBERRY ESTATES ROAD DISTRICT
.00005468
23,013.40
901
OREGON WATER WONDERLAND SANITARY
.00005488
23,097.00
706
PINEWOOD COUNTRY ESTATES SRD
.00005849
24,616.11
710
SPRING RIVER ROAD DISTRICT
.00005961
25,084.82
740
VANDEVERT ACRES ROAD DISTRICT
.00005967
25,111.55
580
MANUFACTURED DWELLING ASSESSMENT
.00006080
25,588.19
747
CROOKED RIVER RANCH ROAD DIST
.00006408
26,969.07
745
HOWELL HILLTOP ACRES ROAD DIST
.00006781
28,536.40
790
FOREST VIEW ROAD DISTRICT
.00007642
32,163.03
702
DRRH SPECIAL RD DISTRICT UNIT #6
.00007883
33,176.04
703
LAZY RIVER ROAD DISTRICT
.00008274
34,820.17
749
PANORAMIC ACCESS ROAD DISTRICT
.00008769
36,903.39
Subtotals 0.104445% $439,554.18
Buyout Percentage 97%
Total payments to Small Districts $426,367.55
PAGE I OF 2- ORDER NO.2020-062 (OCTOBER 28, 2020)
Dated this of , 2020
ATTEST•
Recording Secretary
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
PA A AIR, hair
PAGE 2 OF 2- ORDER NO. 2020-062 (OCTOBER 28, 2020)
AGENDA REQUEST & STAFF REPORT
For Board of Commissioners BOCC Wednesday Meeting of October 28,202
DATE: October 19, 2020
FROM: Greg Munn, Finance, 541-388-6559
TITLE OF AGENDA ITEM:
Consideration of Board Signature of Order No. 2020-062, Authorizing the ORS 311.392
Advance of Taxes, Assessments, and Charges to Small Tax Districts
G�0T ES C-a
1116 A
° { 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 28, 2020
Please see directions for completing this document on the next page.
DATE: October 19, 2020
FROM: Greg Munn/Judi Hasse Finance/Tax 541-388-6559
TITLE OF AGENDA ITEM:
Consideration of Board Approval of Order #2020-062, 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 2021. 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 $426,367.55. 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 2020-062.
ATTENDANCE: Greg Munn and/or Judi Hasse if requested.
DISTRIBUTION OF DOCUMENTS:
Copy to Judi Hasse, Deputy Tax Collector, Tax Department