2025-354-Order No. 2025-048 Recorded 11/3/2025REVIEWED
LEGAL COUNSEL
i
Recorded in Deschutes County CJ2025-354
Steve Dennison, County Clerk
Commissioners' Journal 11 /03/2025 8:27:52 AM
2025-354
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. 2025-048
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 ec:,no.-.ieally.jµstifable 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, 2025, the discounted (97%) taxes, assessments, and other charges of the following tax
districts:
0
PAGE 1 OF 2- ORDER NO.2025-048 (OCTOBER 29, 2025)
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
14300
OREGON WATER WONDERLAND SANITARY
14500
MANUFACTURED DWELLING ASSESSMENT
11400
RIVER BEND ESTATES ROAD DISTRICT
10901
NEWBERRY ESTATES ROAD DISTRICT
10400
FALL RIVER ESTATES ROAD DISTRICT
12200
TWO RIVERS SPECIAL ROAD DISTRICT
11900
SPRING RIVER ROAD DISTRICT
12300
VANDEVERT ACRES ROAD DISTRICT
10200
CROOKED RIVER RANCH ROAD DIST
11200
PINEWOOD COUNTRY ESTATES SRD
10600
HOWELL HILLTOP ACRES ROAD DIST
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 Pavments to Small Districts
Dated this Z rk of &ftbt , 2025
ATTEST:
Recordin ecr to
0.000010020510
0.000019875795
0.000030764563
0.000035934647
0.000038175437
0.000042820789
0.000045619063
0.000046903697
0.000047177145
0.000048869954
0.000051797612
0.000055754560
0.000057085556
0.000060042040
0.000064413727
0.000067337343
0.000072374654
0.000074539638
0.000087015630
5,999.90
11,900.87
18,420.65
21,516.30
22,858.00
25,639.46
27,314.96
28,084.15
28,247.88
29, 261.47
31,014.44
33,383.71
34,180.66
35,950.89
38,568.49
40,319.04
43,335.19
44,631.50
52,101.65
0.000956522360 $ 572,729.21
n a7
$ 555,547.33
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
THONY DEBONE, Chair
-� ej- A4-rx-,
PATTI ADAIR, ice -Chair
PHIL CHANG, Commissioner
PAGE 2 OF 2- ORDER NO.2025-048 (OCTOBER 29, 2025)
MEETING DATE: October 29, 2025
SUBIECT: Consideration of Board Approval of Order No. 2025-048, an Order Authorizing
the ORS 311.392 Advance of,Taxes, Assessments and Charges to Small Tax
Districts
RECOMMENDED MOTION:
Move approval of Order No. 2025-048 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
;ur isdictions inI the County. Re` 1 - come taxing iUricr4ir-tinnc orn eery cmnIl Ctntn ctntl Itoc
aI 1 JW l rill l I IJI.I I. 1- - UI J11 IU11, JlU l JlU
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 2026. 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 2026 is $555,547.33.
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