2024-311-Order No. 2024-041 Recorded 11/4/2024Recorded in Deschutes County
Steve Dennison, County Clerk C',2024-311
Commissioners' Journal 11/04/2024 9:40:16 AM
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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. 2024-041
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 1 st, 2024, the discounted (97%) taxes, assessments, and other charges of the following tax
districts:
PAGE 1 OF 2- ORDER NO. 2024-041 (OCTOBER 30, 2024)
DISTRICT ID DISTRICT NAME Distribution % Total Levied
11301 PONDEROSA PINES EAST SRD LOCAL OPTION
11300 PONDEROSA PINES EAST ROAD DIST
10000 BEAVER ROAD DISTRICT
10900 NEWBERRY ESTATES ROAD DIST LOCAL OPTION
14500 MANUFACTURED DWELLING ASSESSMENT
11400 RIVER BEND ESTATES ROAD DISTRICT
10400 FALL RIVER ESTATES ROAD DISTRICT
10901 NEWBERRY ESTATES ROAD DISTRICT
12200 TWO RIVERS SPECIAL ROAD DISTRICT
11900 SPRING RIVER ROAD DISTRICT
14300 OREGON WATER WONDERLAND SANITARY
12300 VANDEVERTACRES ROAD DISTRICT
10200 CROOKED RIVER RANCH ROAD DIST
10600 HOWELLHILLTOP ACRES ROAD DIST
11200 PINEWOOD COUNTRY ESTATES SRD
10500 FOREST VIEW ROAD DISTRICT
10300 DRRH SPECIAL RD DISTRICT UNIT #6
11100 PANORAMIC ACCESS ROAD DISTRICT
10700 LAZY RIVER ROAD DISTRICT
Subtotals
Buyout Percentage
Total Payments to Small Districts
Dated this ) I/ of OC* , 2024
ATTEST:
Recording Secretary
0.000010645239 $ 5,999.91
0.000020418958 11,508.61
0.000031476209 17,740.74
0.000036775276 20,727.42
0.000045734284 25,776.93
0.000047053072 26,520.23
0.000047945369 27,023.15
0.000047999731 27,053.79
0.000049207771 27,734.67
0.000053265336 30,021.61
0.000053399096 30,097.00
0.000054315860 30,613.71
0.000057911130 32,640.09
0.000058649672 33,056.35
0.000061562733 34,698.22
0.000068360317 38,529.50
0.000072878969 41,076.32
0.000076290270 42,999.01
0.000087400447 49,260.97
0.000981289739 $ 553,078.23
97%
$ 536,485.88
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
PATTI ADAIR, Chair
ANTHONY DEBONE, Vice -Chair
PHIL CHANG, Commissioner
PAGE 2 OF 2- ORDER NO. 2024-041 (OCTOBER 30, 2024)
BOARD OF
COMMISSIONERS
AGENDA REQUEST & STAFF REPORT
MEETING DATE: October 30, 2024
SUBJECT: Approval of Board Order No. 2024-041 authorizing the advance of taxes,
assessments and charges to small tax districts per ORS 311.392
RECOMMENDED MOTION:
Move approval of Order No. 2024-041 authorizing the advance of taxes, assessments and
charges to small tax districts per ORS 311.392.
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 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 2025. 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:
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 the small district buy-outs for FY 2025 is $536,485.88.
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