HomeMy WebLinkAboutOrder 055 - Pay Senior Deferred TaxesDeschutes County Board of County Commissioner
1300 NW Wall St., Ste 200, Bend, OR 97701-1960
(541) 388-6570 -Fax (541) 385-3202 www.deschutes.org
AGENDA REQUEST AND STAFF REPORT
For Board Business Meeting of December 16,2013
Please see directions on the next page for completing this document
DATE: December 12,2013
FROM: Laurie Craghead Dept.: Legal Ph.: 541-388-6623
TITLE OF AGENDA ITEM: Approval of Signature of Order No. 2013-055, An Order That
Orders the County Treasurer to Pay Senior Deferred Taxes to Oregon Department of Revenue
for a Certain Property
PUBLIC HEARING ON THIS DATE? NO Has public notice been given?
BACKGROUND AND POLICY IMPLICATIONS:
As the order says, the real property located at 59610 Navajo Circle, Bend, Oregon, Tax Account
No. 109835 was included in the Tax Deed recorded on December 12,2013. Because the former
owner had been part of the Senior Deferral Program, the revenue property taxes paid by the
Department of Revenue under that program must immediately be paid back to the Department.
ORS 311.694(1) requires that the county governing body order the County Treasurer to make
that payment.
Staff requests that this be included on the Consent Agenda for December 16,2013.
FISCAL IMPLICATIONS: The payment is to be made out of the unsegregated tax account
prior to the sale of such property. The payment will likely be recouped at the time ofthe public
auction of the subject property.
RECOMMENDATION & ACTION REQUESTED:
Include on Consent Agenda for approval.
ATTENDANCE: Laurie CragheadlLoni Burk
DISTRIBUTION OF DOCUMENT:
Copy to Loni Burk
REVIEWED
LEGA~SEL
For Recording Stamp Only
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
An Order That Orders the County Treasurer to *
Pay Senior Deferred Taxes to Oregon Department * ORDER NO. 2013-055
of Revenue for a Certain Property *
WHEREAS, the real property located at 59610 Navajo Circle, Bend, Oregon, Tax Account No. 109835
was included in the Tax Deed recorded on December 12,2013; and
WHEREAS, the above described property was subject to deferred tax payments owed to the Oregon
Department Revenue as a result of the former owner having qualified for what is commonly calJed the "Senior
Deferral Program" under ORS 311.666 to 311.701; and
WHEREAS, at the time a property included in the Senior Deferral Program is "deeded over to the
county at the conclusion of the foreclosure proceedings," ORS 311.694(1) requires the county governing body
to "order the county treasurer to pay to the Department of Revenue from the unsegregated tax collections
account the amount of deferred taxes and interest which were not collected"; now, therefore,
THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, HEREBY
ORDERS as fol1ows:
Section I. The Deschutes County Treasurer is ordered to pay to the Oregon Department of Revenue
from the unsegregated tax collections account the amount of deferred taxes and interest which were not
collected for property located at 59610 Navajo Circle, Bend, Oregon, Tax Account No.1 09835.
Dated this ___of _____, 2013 BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
ALAN UNGER, Chair
TAMMY BANEY, Vice Chair
ATTEST:
Recording Secretary ANTHONY DEBONE, Commissioner
PAGE 1 OF 1-ORDER NO. 2013-055