2022-408-Order No. 2022-059 Recorded 10/27/2022REVIEWED
LEGAL COUNSEL
Recorded in Deschutes County
Steve Dennison, County Clerk
Commissioners' Journal
2022-408
CJ2022-408
10/27/2022 4:02:36 PM
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. 2022-059
WHEREAS, Robert Tintle, 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, 2022, the discounted (97%) taxes, assessments, and other charges of the following tax
districts:
DISTRICT ID iDISTRICT NAME Distribution % Total Levied
797
PONDEROSA PINES EAST ROAD DIST
0.0000212460
10,283.31
776
NEWBERRY ESTATES ROAD DIST LOCAL OPTION
0.0000264290
12,791.92
795
BEAVER ROAD DISTRICT
0.0000333032
16,119.14
901
OREGON WATER WONDERLAND SANITARY
0.0000484410
23,446.00
735
RIVER BEND ESTATES ROAD DISTRICT
0.0000516511
24,999.70
785
FALL RIVER ESTATES ROAD DISTRICT
0.0000516763
25,011.91
775
NEWBERRY ESTATES ROAD DISTRICT
0.0000517413
25,043.37
765
TWO RIVERS SPECIAL ROAD DISTRICT
0.0000520126
25,174.66
580
MANUFACTURED DWELLING ASSESSMENT
0.0000525789
25,448.78
740
VANDEVERTACRES ROAD DISTRICT
0.0000548282
26,537.47
710
ISPRING RIVER ROAD DISTRICT
0.0000555412
26,882.56
706
PINEWOOD COUNTRY ESTATES SRD
0.0000614071
29,721.71
747
CROOKED RIVER RANCH ROAD DIST
0.0000619812
29,999.57
745
HOWELL HILLTOP ACRES ROAD DIST
0.0000634089
30,690.59
790
FORESTVIEW ROAD DISTRICT
0.0000724053
35,044.96
702
DRRH SPECIAL RD DISTRICT UNIT#6
0.0000758095
36,692.65
703
LAZY RIVER ROAD DISTRICT
0.0000776056
37,561.94
749
PANORAMIC ACCESS ROAD DISTRICT
0.0000819127
39,646.66
'Subtotals 0.09939791% 481,096.90
Buyout Percentage 97%
Total Payments to Small Districts 466,663.99
PAGE 1 OF 2- ORDER NO.2022-059 (OCTOBER 26, 2022)
Dated this )_ V of U Cl�l", 2022
ATTEST:
Recording Secretary
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
PAT I ADAIR, Chair
A HO EBONE, Vice -Chair
i�� 6_1"� e��
PHIL CHANG, Commissi ner
PAGE 2 OF 2- ORDER NO.2022-059 (OCTOBER 26, 2022)
01 E S COG2� €
A BOARD OF
COMMISSIONERS
MEETING DATE: October 26, 2022
SUBJECT: Consideration of Board Approval of Order #2022-059, an Order Authorizing the
ORS 311.392 Advance of Taxes, Assessments and Charges to Small Tax Districts
RECOMMENDED MOTION:
Approval of Order #2022-059 authorizing the ORS 311.392 advance of taxes, assessments
and charges to small tax districts.
BACKGROUND AND POLICY IMPLICATIONS:
The County Tax Collector bills and collects property taxes on behalf of all taxing
jurisdictions in the County. Because some taxing jurisdictions are very small, State law
allows 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 regularly used this
process in the past and proposes to do so again for 2023. The benefits of this process are
twofold: it allows the County to avoid making extremely small payments to small taxing
jurisdictions throughout the year, and it enables these small districts to receive their likely
collections in a single payment at the beginning of the collection process.
BUDGET IMPACTS:
After making the one-time payments to certain districts, the County is generally made
whole as taxes are collected throughout the year and deposited in the County's General
Fund. The total amount requested for these buy-outs in 2023 is $466,663.99.
In the past, the County has collected slightly more than the total amount paid for buy-outs.
If the collection were to be less than the buy-out, however, the County would be precluded
from billing the districts for the difference. Staff believe any exposure to the County of
collecting less than the amount paid to the small districts is immaterial.
ATTENDANCE:
Robert Tintle, Tax Collector and Chief Financial Officer
Judi Hasse, Deputy Tax Collector