2021-419-Order No. 2021-057 Recorded 10/22/2021REVIEWED
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LEGAL COUNSEL
Recorded in Deschutes County
Steve Dennison, County Clerk
Commissioners' Journal
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2021-419
CJ2021-419
10/22/2021 11:08:09 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. 2021-057
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 1st, 2021, 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
0.000009868
4,499.54
797
PONDEROSA PINES EAST ROAD DIST
0.000021330
9,726.31
776
NEWBERRY ESTATES ROAD DIST LOCALOPTION
0.000026881
12,257.71
795
BEAVER ROAD DISTRICT
0.000033318
15,192.89
901
OREGON WATER WONDERLAND SANITARY
0.000052490
23,935.00
775
NEWBERRY ESTATES ROAD DISTRICT
0.000052627
23,997.46
765
TWO RIVERS SPECIAL ROAD DISTRICT
0.000052633
24,000.29
785
FALL RIVER ESTATES ROAD DISTRICT
0.000052753
24,054.98
735
RIVER BEND ESTATES ROAD DISTRICT
0.000054820
24,997.85
740
VAN DEVERT ACRES ROAD DISTRICT
0.000055942
25,509.11
580
MANUFACTURED DWELLING ASSESSMENT
0.000056110
25,585.87
706
PINEWOOD COUNTRY ESTATES SRD
0.000057177
26,072.35
710
SPRING RIVER ROAD DISTRICT
0.000057192
26,079.30
747
CROOKED RIVER RANCH ROAD DIST
0.000062015
28,278.32
745
HOWELL HILLTOP ACRES ROAD DIST
0.000065339
29,794.36
790
FORESTVIEW ROAD DISTRICT
0.000073613
33,567.18
702
DRRH SPECIAL RD DISTRICT UNIT #6
0.000075600
34,473.01
703
LAZY RIVER ROAD DISTRICT
0.000078255
35,683.74
749
PANORAMIC ACCESS ROAD DISTRICT
0.00008"71
38,518.42
Subtotals 0.102243% 466,223.69
Buyout Percentage 97%
Total Payments to Small Districts 452,236.98
PAGE I OF 2- ORDER NO.2021-057 (OCTOBER 20, 2021)
Dated this —24�9 of �C , 2021
ATTEST:
Recording Secretary
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
ANTHONY DEBON , Chair
PHIL CHANG, Vi e-Chair
PA TI ADAIR, Commissioner
PAGE 2 OF 2- ORDER No. 2021-057 (OCTOBER 20, 2021)
GwAES C000MMISSIONERS
MEETING DATE: October 20, 2021
SUBJECT: Consideration of Board Approval of Order #2021-057, an Order Authorizing the
ORS 311.392 Advance of Taxes, Assessments and Charges to Small Tax Districts
RECOMMENDED MOTION:
I move approval of Order #2021-057 authorizing the ORS 311.392 advance of taxes,
assessments and charges to small tax districts.
BACKGROUND AND POLICY IMPLICATIONS:
-chin rn, inty Tay rnllPrtnr hilk and rollerts nronerty 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 2022. 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.
BUDGET IMPACTS:
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 $452,236.98. 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:
Greg Munn, Tax Collector and Chief Financial Officer
Judi Hasse, Deputy Tax Collector