2021-253-Order No. 2021-026 Recorded 6/24/2021REVIEWED
0MR
LEG L COUNSEL
Recorded in Deschutes County
Nancy Blankenship, County Clerk CJ2021-253
Commissioners- Journal 06/24/2021 3:48:26 PM
II2IIIIIIIIIIIIIIIIIIIIIIIIIIII
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
An Order Cancelling Uncollectible Personal
Property Taxes of $33,295.83
ORDER NO. 2021-026
WHEREAS, Greg Munn, 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 $6,087.50 and uncollectible personal property taxes
described in Exhibit `B" attached hereto and, by this reference, incorporated herein in the principal amount of
$27,208.33.
Dated this a 2 of , 2021
ATTEST:
Recording Secretary
PAGE 1 of 1- ORDER No. 2021-026
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
ANTHONY DEBONE, Chair
PHIL CHANG, Vice -Chair
TTI ADAIR, Commissioner
June 26, 2021
To: Deschutes County Board of County Commissioners
From: Greg Munn, Deschutes County Tax Collector
Judi Hasse, 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 $33,295.83 in personal property taxes. On a percentage
basis, the $33,295.83 represents 0.31 % (.0031) of the personal and manufactured structure taxes
levied in the 2020-21 tax year ($9,338,378.35 and $1,309,127.35 respectively).
A summary of prior cancellations by tax year is as follows:
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
2017-18
17,931.84
2018-19
31,828.95
The $33,295.83 consists of: 1) Ten uncollected manufactured structure accounts totaling taxes
of $6,087.50 and 2) Seventeen uncollectible personal property accounts totaling $27,208.33.
Categorically, the items being cancelled are as follows:
1. Manufactured Structures:
a) Abandoned under ORS 90.675 (8 accounts) $ 5,541.92
b) Destroyed by fire (2 accounts) 545.58
$ 6,087.50
2. Personal Property;
a) Previous Bankruptcies (4 accounts)
b) Business failures (13 accounts)
TOTAL (27 accounts)
$ 4,815.60
22,392.73
$ 27,208.33
33 295.83
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 2a & 26b
above) relate to taxes imposed on non-existent businesses and/or assets.
We have continued the practice of garnishing wages and checking accounts where possible. We
also have increased the number of attachments of personal property tax accounts to real property
accounts. We have successfully collected 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, 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 June 23, 2021
DATE: June 15, 2021
FROM: Judi Hasse, Finance, 541-385-1410
TITLE OF AGENDA ITEM:
Consideration of Board Signature of Order No. 2021-026, Cancelling Uncollectible
Personal Property Taxes of $33,295.83
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 26, 2019 in the amount
of $31,828.95.
FISCAL IMPLICATIONS: It is recommended that the Board approve cancellation of
$33,295.83 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.
ATTENDANCE: Judi Hasse, Deputy Tax Collector, Chief Financial Officer Greg Munn
ORS 311.790 Cancellation of Uncollectible Property Tax
--
EXHIBIT A
2012
2011
2010
2009 2008 2007
TOTAL _..
2018
2017
2016
2015 2014
2013
-
$9.91
- $108.39
2020 2019
Account #
TAX PAYER NAME
_
236490
SANDRA TURNER
$9.91
_
$108.39
_.
$129.80
165564
COUNTRY SUNSET MHP
-
$129.80
-
$209.48
152417
DANIEL & CHRISTINA FITZPATRICK
-
_
_
$209.48
$261.66
153763
ASHLEY RAYMOND
$261.66
_
$303.73
168122
DEBORAH RAMIREZ
-
$153.39
$150.34
__ -
$336.10
181285
KENNEY & WILLIAMSON
-
$82.59
_
$568.98
164233
SHERYL LINKER-ORTIZ
$253.51
_
_ _
$693.59
161340
ROMAN SOLORIO, SAMUEL
$568.98
$192.60
$192.46
$155.66
$143.57 $9.30
193536
HERIBERTO VALENCIA
$323.02
$313.96
$259.66
$219.72 $85.52
$163.16 $164.36
$223.46' 5285.38'', $292.53 $189.161 $6,087,5 0
164289
VALENCIA, CERVANTES _.
$ 341.23 $332.07
$881.40'
$1,026.81
$624.801
$363.29' $1$172 63'
$341.23 _ $1,164.47!
