1995-18217-Order No. 83-286 Recorded 12/7/198395-18217
VOL 51 r�,rc 217
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
An Order Rescinding Order
No. 83-283, Relating to the
Supplemental Tax Roll For the
Bend-LaPine School District.
DL
*1983
ORDER NO. 83-286
iJIARY SUE PENHOLLOWE 00. CLERK
WHEREAS, the Bend-LaPine School District received voter
approval of levy measures on November 8, 1983. The District's
levy of taxes authorized by the measures would require a supple-
mental tax roll and billings to collect the District's levy in
the current fiscal year; and
WHEREAS, the District failed to request an extension to file
the District's levy after September 1, 1983; and
WHEREAS, districts requesting supplemental tax bills for
late levies commonly pay the costs of such bills since the tax
laws of the State of Oregon do not require a County to process a
late levy submitted after October 15 of any year; and
WHEREAS, a controversy arose between the District and the
County as to whether the District is responsible for the payment
of those costs; and
WHEREAS, the estimated cost of the supplemental tax bill has
been set aside by the District for the payment of the cost of the
supplemental tax billings if the County is entitled to such
costs; and
WHEREAS, in the interest of sending out the supplemental
billings, the County and the District have decided to present the
question of who is responsible for payment to the Court; now,
therefore,
THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY,
OREGON, ORDERS as follows:
Section 1. That Order No. 83-283 be rescinded.
Section 2. That the District's late tax levy be processed
by the Deschutes County Assessor and Deschutes County Treasurer,
and supplemental tax billings be mailed to the taxpayers within
the District's boundaries on or before December 15, 1983.
1 - ORDER NO. 83-286
(;, - �IEYP' . gil
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t - V0) L 51 F,4cz 218
Section 3. That the resolution of the issue of responsibil-
ity for the payment of these costs of the supplemental tax roll
and billings be pursued forthwith.
DATED this day of 1983.
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
ATTEST:
AOAALV-\�-
Recording Secretary
2 - ORDER NO. 83-286
ALBER1C - A. YOUNG,/TCha
TOW PRANTE, Commissioner
NCE A. TUTTLE,`Commissioner