1995-23614-Ordinance No. 83-059 Recorded 8/22/198395-23614
VOL 48 FACE 626
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
An Ordinance Providing For
Reimbursement to Deschutes
County For Costs and Expenses
Arising From the Extension of
a Late Tax Levy For any City,
School District or Other * t
Municipal Corporation; and *�� ��� X083
Declaring an Emergency.
,VARY SUE .PENZE'^i9 DIV, CO. CLERK
ORDINANCE NO. 83-059
THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY,
OREGON, ORDAINS as follows:
Section 1. Short Title. This Ordinance shall be referred
to as the "Late Tax Levy Ordinance of Deschutes County".
Section 2. Notice of Tax Levy. This Ordinance is enacted as
a matter of local concern to Deschutes County. The Board of
County Commissioners of Deschutes County, Oregon, recognizes that
pursuant to ORS 310.060(1), not later than July 15, of each year,
every city, school district or other public corporation (district)
authorized to levy a tax shall give notice in writing of the tax
levy to the Assessor of the County.
Section 3. Failure to Request Extension. In absence of an
extension from the Deschutes County Assessor as authorized by ORS
310.060(3), if a notice of tax levy is not received by the
Deschutes County Assessor on or before September 1 of any parti-
cular year resulting in a supplemental tax roll, additional costs
incurred by the County in preparing a late tax levy and a supple-
mental tax roll shall be the responsibility of the district.
Section 4. Failure to Submit Notice of Tax Levy. If an
extension is granted pursuant to ORS 310.060(3), but a district
fails to submit the notice of tax levy required by ORS 310.060(1),
thereby resulting in a supplemental tax roll, additional costs
incurred by the County shall be the responsibility of the
district.
Section 5. Costs. Costs shall include, but are not limited
to, the cost of extending the late levy on the tax rolls, the cost
of forms and envelopes for preparing the supplemental bills re-
quired, the cost of mailing those bills, and the cost of adjusting
prior tax account distribution.
.,�.. wC.01ED
1 - ORDINANCE NO. 83-059 x1995
VOL 48 QAcE 627
Section 6. Determination of Costs. The Deschutes County Tax
Collector and the Deschutes County Assessor shall jointly deter-
mine the cost of preparing such supplemental tax roll, and the
said amount shall be reimbursed to the County by the district.
Section 7. Emergency. This Ordinance being necessary for
the immediate preservation of public peace, health and safety, an
emergency is declared to exist, and this Ordinance takes effect on
its passage.
DATED this) day of
TTEST:
LA��
Recording Secretary
2 - ORDINANCE NO. 83-059
1983.
01
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
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AL A. YO NG, airm
LOI"RISTOW PR4NTE, Commissioner
LAURENCE',:'4TUTTLIX, Commissioner