2024-163-Order No. 2024-023 Recorded 7/1/2024(recorded in Deschutes County CJ2024--163
REVIEWED Steve Dennison, County Clerk
j Commissioners' Journal 07/01/202.4 11:36:45 AM
LEGAL COUNSEL �� f c°`'
2024-163
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
An Order Cancelling Uncollectible Personal
Property Taxes of $40,632.83
ORDER NO. 2024-023
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 $725.64 and uncollectible personal property taxes
described in Exhibit "B" attached hereto and, by this reference, incorporated herein in the principal amount of
$39,907.19.
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Dated this of r��, 2024
ATTEST:
C�
Recording Secretary
PAGE 1 OF 1- ORDER No. 2024-023
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
'ik'1 ��'
PA TI ADAIR, Chair
ANTHONY DEBONE, Vice -Chair
PHIL CHANG, C mmissioner
EXHIBIT A
ORS 311.790 Cancellation of Uncollectible Property Tax
Account # Taxpayer Name 2022 2021 TOTAL
183485 NEWTON $ 367.27 $ 358.37 $ 725.64
TOTAL $ 367.27 $ 358.37 $ 725.64
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BOARD OF
COMMISSIONERS
MEETING DATE: June 26, 2024
SUBJECT: Approval of Order No. 2024-023 cancelling uncollectible personal property taxes
of $40,632.83
RECOMMENDED MOTION:
Move approval of Order No. 2024-023 cancelling uncollectible personal property
taxes of $40,632.83.
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. The
County's procedure is to cancel uncollectible personal property tax accounts once every year.
The last cancellation was approved by the Board on June 29, 2023 in the amount of $53,621.57.
BUDGET IMPACTS:
None
ATTENDANCE:
Robert Tintle, Chief Financial Officer/Tax Collector -Finance
Judi Hasse, Deputy Tax Collector-Finance/Tax
Connie Heim, Accounting Technician-Finance/Tax
Date: June 26, 2024
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 $40,632.83 in personal property taxes. On a percentage basis, the
$40,632.83 represents 0.25% (.0025) of the personal and manufactured structure taxes levied in the 2023-24
tax year ($14,781,207.79 and $1,586,341.42 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
2022-23
53,621.57
The $40,632.83 consists of: 1) One uncollected manufactured structure account totaling taxes of $725.64 and
2) Nineteen uncollectible personal property accounts totaling $39,907.19. 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) Abandoned (1 account) $725.64
2. Personal Property:
a) Business failures (19 accounts) $39,907.19
TOTAL (20 accounts) 40 632.83
Pursuant to Oregon law, David Doyle, Legal Counsel, has reviewed the amounts to be cancelled and agrees
that these accounts are not collectible.
The 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 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. In the past we have 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.