2023-196-Order No. 2023-025 Recorded 7/3/2023Recorded in Deschutes County
REVIEWED Steve Dennison, County Clerk CJ2023-196
Commissioners' Journal 07/03/2023 4:33:43 PM
LEGAL WUNSEL
{ 2023-196
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
An Order Cancelling Uncollectible Personal
Property Taxes of $53,621.57
ORDER NO. 2023-025
WHEREAS, Robert Tintle, 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 $2,617.37 and uncollectible personal property taxes
described in Exhibit "B" attached hereto and, by this reference, incorporated herein in the principal amount of
$51,004.20.
Dated this of � 2023 BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
Al
ANTHONY DEBONE, Chair
4.IL,I_l 44y"
PA TI ADAIR, Vice -Chair
ATTEST:
f4
Recording Secretary PHIL CHANG, Commissioner
PAGE 1 OF 1- ORDER No. 2023-025
EXHIBIT A
ORS 311.790 Cancellation of Uncollectible Property Tax
Account#
Taxpayer Name
2021
2020 2019
2018 2017 2016 TOTAL
236696
SWISHER
$ 10.83
$ - $ -
$ - $ - $ - $ 10.83
233926
WILSON
-
- -
- 99.89 99.89
152530
TROXELL
-
122.57 -
- - - 122.57
153768
PETZ/MORRISON
184.28
- -
- - - 184.28
169067
POZANSKI
239.48
- -
- - - 239.48
250077
DUGGAN
1,004.19
956.13 -
- - - 1,960.32
TOTAL
$ 1,438.78
$ 1,078.70 $
$ - $ $ 99.89 $ 2,617.37
EXHIBIT B
Account#
Taxpayer Name
ORS 311,790 Cancellation
2021 2020
of Uncollectible Property Tax
2019 2018 2017
2016 2015 2014 TOTAL
273413
TAPZLLC
$ - $ 56.70 $
56.70 $ $
$ - $ - $ - $ 113.40
CATHY'S CLEANERS
273714
CASCADE TRUCK & AUTO REPAIR OMC
602.71
602.71
GOOD GUYS MUFFLER
278125
RUDY GARCIA
429.43
430.05
859.48
CURBSIDE BACON
276289
HEAVY METAL TRUCKING LLC
463.17 451.59
452.26
1,367.02
260263
BALTAZARS
1,652.91 1,611.49
316.34
3,580.74
266317
BUTCH'S PLACE
- 561.82
561.70
564.22
568.24
576.09 575.23 579.12 3,986.42
218568
BARNWOOD INDUSTRIES
1,607.07
1,606.75
1,613.94
29.09
- - - 4,856.85
270691
JUSTIN LATHAM EXCAVATION INC
3,133.12
3,132.52
40.46
-
6,306.10
206280
MINI MACHINE INC
-
-
14,670.48
14,661.00
29,331.48
TOTAL
$ 2,116.08 $ 8,453.93
$ 6,556.32
$ 16,889.10 $
15,258.33
$ S76.09 $ 575.23 $ 579.12 $ 51,004,20
01
ES coG2�
BOARD OF
COMMISSIONERS
MEETING DATE: June 28, 2023
SUBJECT: Approval of Board Order No. 2023-025 cancelling uncollectible personal property
taxes in the amount of $53,621.57
RECOMMENDED MOTION:
Move approval of Board Order No. 2023-025 cancelling uncollectible personal
property taxes in the amount of $53,621.57.
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. The last cancellation was approved by the Board on June 13, 2022 in the amount of
$35,267.45.
BUDGET IMPACTS:
None.
ATTENDANCE:
Robert Tintle, CFO/Tax Collector-Finance/Tax
Judi Hasse, Deputy Tax Collector-Finance/Tax
Connie Heim, Accounting Technician-Finance/Tax
Date: June 28, 2023
To: Deschutes County Board of County Commissioners
From: Robert Tintle, Deschutes CFO/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 $53,621.57 in personal property taxes. On a percentage basis, the
$53,621.57 represents 0.40 % (.0040) of the personal and manufactured structure taxes levied in the 2022-23
tax year ($11,927,281.84 and $1,477,577.96 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
2020-21
33,295.83
2021-22
35,267.45
The $53,621.57 consists of. 1) Six uncollected manufactured structure accounts totaling taxes of $2,617.37
and 2) Nine uncollectible personal property accounts totaling $51,004.20. Categorically, the items being
cancelled are as follows:
1300 NW Wall Street, Bend, Oregon 97703
finance@deschutes.org @www.deschutes.org/finance
1. Manufactured Structures:
a) Owner deceased (1 account) $1,960.32
b) Homes are demolished (3 accounts) 233.29
c) Removed without our knowledge (2 accounts) 423.76
$2,617.37
2. Personal Property:
a) Previous Bankruptcies (2 accounts) $29,444.88
b) Business failures (7 accounts) 21,559.32
$51,004.20
TOTAL (15 accounts) 53 621.57
Pursuant to Oregon law, David Doyle, Legal Counsel, has reviewed the amounts to be cancelled and agrees
that these accounts are not collectible.
The Finance/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 & 2b 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 continue
to attach personal property tax accounts to real property accounts. We have in the past 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.