HomeMy WebLinkAboutOrder 024 - Advance Taxes to Small DistrictsDeschutes County Board of Commissioners
1300 NW Wall St., Suite 200, Bend, OR 97701·1960
(541) 388-6570 -Fax (541) 385-3202 -www.deschutes.org
AGENDA REQUEST & STAFF REPORT
For Board Business Meeting of Oct. 29, 2014
DATE: October 15,2014
FROM: Lo~Burld Wayne Lowry FinancelTax X6538
TITLE OF AGENDA ITEM:
Consideration of Board Approval of Order # 2014-024, An Order Authorizing the ORS 311.392
Advance of Taxes, Assessments and Charges to Small Tax Districts
PUBLIC HEARING ON THIS DATE? No.
BACKGROUND AND POLICY IMPLICATIONS:
The small taxing district advance being requested is consistent with the treatment of these Taxing
Districts' levies in prior years. This is a payment made once annually that provides the Small Districts
with immediate access to 97% of the tax levy proceeds and provides the County with the
administriative efficiency of reducing monthly distribution costs for the Small Districts' portion of the
distribution over the collection life of the levy. ORS 311.392(1) allows the Tax Collector to revise the
tax distribution schedule so that the taxes collected for those small districts which the County paid out
of it's General Fund are directly allocated back to the County, in essence repaying the advance.
FISCAL IMPLICATIONS:
The County is advancing $311,862.07 for 2014-15 taxes listed in the order being requested. The
County will collect an estimated 85% of the current year amount before it is required to be paid out on
December 1,2014. Based on collection history, the County will ultimately collect 101% of the amount
advanced. Also, if the payment is made before December 1, ORS 311.392(2) allows the county to
deduct the 3% discount of the current year taxes "which would have been given by the district by the
district had all of the taxes been paid by November 15 and turned over to the district on or before
December 1 of each year." ORS 311.392(1), however, says that "If the county makes the payments
provided in this section, it shall have no recourse against the political subdivision for recovery of the
shrinkage in collections from that anticipated at the time the payment was made." Thus, if the County
advances these funds and the collections result in less revenue collected than advanced, the County may
not require the the districts to pay the difference.
RECOMMENDATION & ACTION REQUESTED:
We request that the Board approve and sign Board Order 2014-024.
ATTENDANCE: Wayne Lowry and/or Loni Burk ifrequested.
DISTRIBUTION OF DOCUMENTS:
Copy to Loni Burk, Chief Deputy Tax Collector, Tax Department
Finance DepartmentfTax Collection
Wayne Lowry, Finance Director and Tax Collector
Loni Burk, Deputy Tax Collector
1300 NW Wall St. Suite 203. Bend. OR 97701-1960
P.O. Box 7559 Bend. OR 97708-7559
[541) 388-6540 -Fax (541) 385-3248
www.deschutes.org/finance
To: Deschutes County Board of County Commissioners
From: Wayne Lowry, Deschutes County Tax Collector
Loni Burk, Deschutes County Deputy Tax Collector (J(!
Laurie Craghead, Deschutes County Assistant Legal Counsel
RE: Consideration of Approval of Board Order # 2014-024, An Order Authorizing the ORS
311.392 Advance of Taxes, Assessments and Charges to Small Tax Districts
Your approval is requested to advance $311,862.07 of 2014-15 tax levies to certain small
districts as provided by ORS 311.392. The current year amount represents 0.10455% of the total
taxes levied for 2014-15.
This advance is consistent with the treatment of the Small Taxing Districts' levies in prior years
and provides the Small Districts with the immediate access to 97% of the tax levy proceeds. It
also provides the County with the administrative efficiency of reducing distribution costs over
the collection life of the levy.
I
f
I
REVIEWED
LE~
For Recording Stamp Only
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 ORDER NO. 2014-024*
Districts *
WHEREAS, Wayne Lowry, 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 1st, 2014, the discounted (97%) taxes, assessments, and other charges of the
following tax districts:
ID DISTRICT NAME Dist% !&IT
580 MANUFACTURED DWELLING ASSESSMENT 0.00504% $15,025.07
702 DRRH SPECIAL RD DISTRICT UNIT #6 0.00832% 24,827.20
703 LAZY RIVER ROAD DISTRICT 0.00824% 24,584.80
705 RIVER FOREST ROAD DISTRICT 0.01074% 32,037.60
706 PINEWOOD COUNTRY ESTATES SRD 0.00488% 14,548.42
710 SPRING RIVER ROAD DISTRICT 0.00686% 20,466.29
735 RIVER BEND ESTA TES ROAD DISTRICT 0.00670% 19,999.24
740 V ANDEVERT ACRES ROAD DISTRICT 0.00642% 19,148.29
745 HOWELL HILLTOP ACRES ROAD DIST 0.00472% 14,088.04
747 CROOKED RIVER RANCH ROAD DIST 0.00696% 20,771.65
749 PANORAMIC ACCESS ROAD DISTRICT 0.00952% 28,399.01
775 NEWBERRY ESTATES ROAD DISTRICT 0.00601% 17,926.08
785 FALL RIVER ESTATES ROAD DISTRICT 0.00571% 17,018.73
790 FOREST VIEW ROAD DISTRICT 0.00802% 23,923.01
795 BEAVER ROAD DISTRICT 0.00373% 11,125.54
796 PONDEROSA PINES EAST ROAD DIST 0.00234% 6,971.94
905 STARWOOD SANITARY DISTRICT 0.00034% 1,001.16
PAGE 1 OF 2-ORDER No. 2014-024 (10/27/14)
l
SUBTOTALS
Buyout Percentage
Total payments to Small Districts
Dated this of ,2014--------,
AITEST:
Recording Secretary
0.10455% $311,862.07
97%
$302,506.21
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
TAMMY BANEY, Chair
TONY DEBONE, Vice Chair
ALAN UNGER, Commissioner
PAGE 2 OF 2-ORDER No. 2014-024 (10/27/14)
2014-15 Small District Buyout
DISTRICT 10 DISTRICT NAME Distribution % Total to be Collected DISTRICT 10 DISTRICT NAME Distribution "Total to be Collected
S80 MANUFACTURED DWELLING ASSESSMENT 0.005037% $15,025.07 580 MANUFACTURED DWelLING ASSESSMENT 0.000000% $0.00
702 DRRH SPECIAL RD DISTRICT UNIT #6 0.008323% $24,827.20 702 DRRH SPECIAL RD DISTRICT UNIT #6 0.000000% $0.00
703 lA2Y RIVER ROAD DISTRICT 0.008242% $24,584.80 703 lA2Y RIVER ROAD DISTRICT 0.000000% $0.00
70S RIVER FOREST ROAD DISTRICT 0.010740% $32,037.60 705 RIVER FOREST ROAD DISTRICT 0.000000% SO.OO
706 PINEWOOD COUNTRY ESTATES SRD 0.004877% $14,548.42 706 PINEWOOD COUNTRY ESTATES 5RD 0.000000% SO.OO
710 SPRING RIVER ROAD DISTRICT 0.006861% $20,466.29 710 SPRING RIVER ROAD DISTRICT 0.000000% $0.00
73S RIVER BEND ESTATES ROAD DISTRICT 0.006704% $19,999.24 735 RIVER BEND ESTATES ROAD DISTRICT 0.000000% $0.00
740 VANDEVERT ACRES ROAD DISTRICT 0.006419% $19,148.29 740 VANDEVERT ACRES ROAD DISTRICT 0.000000% SO.OO
74S HOWEll HILLTOP ACRES ROAD DIST 0.004723% $14,088.04 745 HOWELL HILLTOP ACRES ROAD DIST 0.000000% $0.00
747 CROOKED RIVER RANCH ROAD DIST 0.006963% $20,771.65 747 CROOKED RIVER RANCH ROAD DIST 0.000000% $0.00
749 PANORAMIC ACCESS ROAD DISTRICT 0.009520% $28,399.01 749 PANORAMIC ACCESS ROAD DISTRICT 0.000000% $0.00
775 NEWBERRY ESTATES ROAD DISTRICT 0.006009% $17,926.08 775 NEWBERRY ESTATES ROAD DISTRICT 0.000000% $0.00
785 FAll RIVER ESTATES ROAD DISTRICT 0.OOS705% $17,018.73 785 FAll RIVER ESTATES ROAD DISTRICT 0.000000% SO.OO
790 FOREST VIEW ROAD DISTRICT 0.008020% $23,923.01 790 FOREST VIEW ROAD DISTRICT 0.000000% $0.00
795 BEAVER ROAD DISTRICT 0.003730% $11,125.54 795 BEAVER ROAD DISTRICT 0.000000% $0.00
797 PONDEROSA PINES EAST ROAD DI5T 0.002337% $6,971.94 797 PONDEROSA PINES EAST ROAD DI5T 0.000000% $0.00
905 STARWOOD SANITARY DISTRICT 0.000336% $1,001.16 905 5TARWOOD SANITARY DISTRICT 0.000000% $0.00
Total Buyout 0.104546% $311,862.07 Total Buyout 0.000000% SO.OO
DESCHUTES COUNTY 8.390395% $25,028,728.97 DESCHUTES COUNTY 8.494941% $25,340,591.04
10 FAIRGROUNDS BOND 0.898252% $2,679,505.73 10 FAIRGROUNDS BONO 0.898252% $2,679,505.73
11 COUNTY LIBRARY 3.587131% $10,700,488.81 11 COUNTY LIBRARY 3.587131% $10,700,488.81
20 COUNTYWIDE LAW ENFORCEMENT 6.195666% $18,481.803.88 20 COUNTYWIDE LAW ENFORCEMENT 6.195666% $18,481,803.88
21 RURAL LAW ENFORCEMENT 2.953586% $8,810,610.85 21 RURAL LAW ENFORCEMENT 2.953586% $8,810,610.85
80 SUNRIVER LIBRARY 0.033507% $99,951.92 80 SUNRIVER LIBRARY 0.033507% $99,9S1.92
90 COUNTY EXTEN510N/4H 0.146563% $437,201.65 90 COUNTY EXTENSION/4H 0.146563% $437,201.65
93 911 1.055595% $3,148,863.53 93 911 1.055595% $3,148,863.53
96 9-1-1 lOCAL OPTION 2013 1.288866% $3,844,715 .40 96 9·1·1 LOCAL OPTION 2013 1.288866% $3,844,715.40
98 BLACK BUTTE RANCH CSD 0.206581% $616,235.54 98 BLACK BUTTE RANCH CSD 0.206581% $616,235.54
99 BLACK BUTTE RANCH C5D LOCAL OPT 0.108219% $322,820.96 99 BLACK BUTTE RANCH CSD LOCAL OPT 0.108219% $322,820.96
101 CITY OF BEND 8.685195% $25,908,122.88 101 CITY OF BEND 8.685195% $25,908,122.88
102 CITY OF REDMOND 2,s18986% $7,514,190.34 102 CITY OF REDMOND 2.518986% $7,514,190.34
103 CITY OF SISTERS 0.280846% $837,769.58 103 CITY OF SISTERS 0.280846% $837,769.58
104 SISTERS DOWNTOWN URBAN RENEWAL 0.041757% $124,562.92 104 SISTERS DOWNTOWN URBAN RENEWAL 0.041757% $124,562.92
105 CITY OF LA PINE 0.086839% $259,043.94 105 CITY OF LA PINE 0.086839% $259,043.94
106 CITY OF LA PINE· DELINQUENT SEWER 0.001019% $3,038.36 106 CITY OF LA PINE· DELINQUENT SEWER 0.001019% $3,038.36
111 CITY OF BEND BOND 0.663845% $1,980,264.86 111 CITY OF BEND BONO 0.663845% $1,980,264.86
113 CITY OF BEND LOCAL OPTION 2014 0.626266% $1,868,165.43 113 CITY OF BEND LOCAL OPTION 2014 0.626266% $1,868,165.43
117 BEND JUNIPER RIDGE URBAN RENEWAL 0.315564% $941,334.39 117 BEND JUNIPER RIDGE URBAN RENEWAL 0.315564% $941,334.39
118 MURPHY CROSSING URBAN RENEWAL 0.089709% $267,603.00 118 MURPHY CROSSING URBAN RENEWAL 0.089709% $267,603.00
122 CITY OF REDMOND BOND 0.046244% $137,946.04 122 CITY OF REDMOND BOND 0.046244% $137,946.04
150 SUNRIVER SERVICE DISTRICT 1.455202% $4,340,898.68 150 SUNRIVER SERVICE DISTRICT 1.455202% $4,340,898.68
160 REDMOND DWNTWN URBAN RENEWAL 0.751381% $2,241,385.76 160 REDMOND DWNTWN URBAN RENEWAL 0.751381% $2,241,385.76
200 DEPT OF FORESTRY FIRE PATROL 0.006195% $18,479.79 200 DEPT OF FORESTRY FIRE PATROL 0.006195% $18,479.79
201 DEPT OF FORESTRY FIRE PATROL 0.254317% $ 758,633.55 201 DEPT OF FORESTRY FIRE PATROL 0.254317% $758,633.55
202 REDMOND FIRE & RE5CUE 1.784749% $5,323,943.06 202 REDMOND FIRE & RESCUE 1.784749% $5,323,943.06
203 RURAL FIRE DISTRICT #2 1.104542% $3,294,871.97 203 RURAL FIRE DISTRICT #2 1.104542% $3,294,871.97
204 CLOVERDALE FIRE DISTRICT 0.120528% $359,538.53 204 CLOVERDALE FIRE DISTRICT 0.120528% $359,538.53
206 SISTERS/CAMP SHERMAN FIRE DIST 0.681950% $2,034,272.88 206 SISTERS/CAMP SHERMAN FIRE DIST 0.681950% $2,034,272.88
207 LAPINE RURAL FIRE DISTRICT 0.643322% $1,919,041.96 207 LAPINE RURAL FIRE DISTRICT 0.643322% $1,919,041.96
208 BLACK BUTTE RANCH FIRE DISTRICT 0.283404% $845,400.19 208 BLACK BUTTE RANCH FIRE DISTRICT 0.283404% $845,400.19
210 RURAL FIRE DISTRICT #2 LOCAL OPTION 0.153771% $458,703.37 210 RURAL FIRE DISTRICT #2 LOCAL OPTION 0.153771% $458,703.37
Page 1 of 2
2014-15 Small District Buyout
DISTRICTID DISTRICT NAME Distribution " Total to be Collected DISTRICTID DISTRICT NAME Distribution" Total to be Collected
215 DEPT OF FORESTRY SURCHARGE 0.400300% $1,194,102.50 215 DEPT OF FORESTRY SURCHARGE 0.400300% $1,194,102.50
216 SISTERS/CAMP SHERMAN BOND 0.035501% $105,900.62 216 SISTERS/CAMP SHERMAN BOND 0.035501% $105,900.62
218 BLACK BUTTE RANCH FIRE LOCAL OPT 0.301227% $898,565.51 218 BLACK BUTTE RANCH FIRE LOCAL OPT 0.301227% $898,565.51
221 LAPINE RURAL FIRE 5 YR LOCAL OPTION 0.267398% $797,652.49 221 LAPINE RURAL FIRE 5 YR LOCAL OPTION 0.267398% $797,652.49
222 LAPINE RURAL FIRE 10YR LOCAL OPTION 0.096096% $286,656.54 222 LAPINE RURAL FIRE 10YR LOCAL OPTION 0.096096% $286,656.54
280 CROOKED RIVER RANCH RFPD 0.015722% $46,899.44 280 CROOKED RIVER RANCH RFPD 0.015722% $46,899.44
282 CROOKED RIVER RFPD BOND 0.004587% $13,682.63 282 CROOKED RIVER RFPD BOND 0.004587% $13,682.63
283 CROOKED RIVER RFPD LOCAL OPT. 2014 0.005903% $17,607.46 283 CROOKED RIVER RFPD LOCAL OPT. 2014 0.005903% $17,607.46
285 ALFALFA FIRE DISTRICT 0.034235% $102.124.40 285 ALFALFA FIRE DISTRICT 0.034235% $102,124.40
301 BEND METRO PARK & RECREATION 4.673361% $13,940,735.36 301 BEND METRO PARK & RECREATION 4.673361% $13,940,735.36
302 8END METRO PARK AND REC BOND 0.628129% $1,873,721.86 302 8END METRO PARK AND REC BOND 0.628129% $1,873,721.86
315 LAPINE PARK & RECREATION 0.075312% $224,657.70 315 LAPINE PARK & RECREATION 0.075312% $224,657.70
351 REDMOND AREA PARK & REC DISTRICT 0.389431% $1,161,681.79 351 REDMOND AREA PARK & REC DISTRICT 0.389431% $1,161,681,79
371 SISTERS PARK & RECREATION DIST 0.085545% $255,181.63 371 SISTERS PARK & RECREATION 015T 0.085545% $255,181.63
565 WATER WONDERLAND IMP DISTRICT 0.025702% $76,670.00 565 WATER WONDERLAND IMP DISTRICT 0.025702% $76,670.00
570 RIVER MEADOWS IMPROVEMENT DIST 0,021858% $65,202,00 570 RIVER MEADOWS IMPROVEMENT DIST 0.021858% $65,202,00
601 SCHOOL DISTRICT 111 21.851369% $65,183,101.61 601 SCHOOL DISTRICT #1 21,851369% $65,183,101.61
613 SCHOOL #1 BOND 1998 1,220945% $3,642,104.45 613 SCHOOL #1 BOND 1998 1.220945% $3,642,104,45
614 SCHOOL #1 BOND 2002 0.994126% $2,965,498.76 614 SCHOOL #1 BOND 2002 0.994126% $2,965,498.76
615 SCHOOL #1 BOND 2007 3.420034% $10,202,033.73 615 SCHOOL #1 BOND 2007 3.420034% $10,202,033.73
616 SCHOOL #1 BOND 2013 1.330353% $3,968,471.72 616 SCHOOL #1 BOND 2013 1.330353% $3,968,4 71.72
620 SCHOOL DISTRICT #2J 6.138156% $18,310,252.21 620 SCHOOL DISTRICT #2J 6.138156% $18,310,252.21
628 SCHOOL #2J BOND 2004 1.287648% $3,841,082.38 628 SCHOOL #2J BOND 2004 1.287648% $3,841,082.38
629 SCHOOL #2J BOND 2008 2.160202% $6,443,929.77 629 SCHOOL #2J BOND 2008 2.160202% $6,443,929.77
630 SCHOOL DISTRICT #6 2.432061% $7,254,889.70 630 SCHOOL DISTRICT #6 2.432061% $7,254,889.70
632 SCHOOL #6 BOND 2001 0.608770% $1,815,973.42 632 SCHOOL #6 BOND 2001 0.608770% $1,815,973.42
633 SCHOOL #6 LOCAL OPTION 0.322604% $962,334.56 633 SCHOOL 1#6 LOCAL OPTION 0.322604% $962,334.56
651 HIGH DESERT ESD 0.617845% $1,843,044.52 651 HIGH DESERT E5D 0.617845% $1,843,044.52
660 CROOK COUNTY SCHOOL DISTRICT 0.029954% $89,353.81 660 CROOK COUNTY SCHOOL DISTRICT 0.029954% $89,353.81
662 CROOK COUNTY SCHOOL BOND 2013 0.003983% $11,881.05 662 CROOK COUNTY SCHOOL BOND 2013 0.003983% $11,881.05
670 COCC 3.975761% $11,859,779.46 670 COCC 3.975761% $11,859,779.46
671 COCCBOND 0.790137% $2,356,994.47 671 COCCBOND 0.790137% $2,356,994.47
701 SPECiAl ROAD DISTRICT #1 0.075163% $224,212.02 701 SPECIAL ROAD DISTRICT #1 0.075163% $224,212.02
720 SPECIAL ROAD DISTRICT #8 0.019575% $58,393.90 720 SPECIAL ROAD DISTRICT 1#8 0.019575% $58,393.90
770 CASCADE VIEW ESTATES ROAD DIST 0.011834% $35,299.60 770 CASCADE VIEW ESTATES ROAD DI5T 0.011834% $35,299.60
798 SUN MOUNTAIN RANCHES ROAD DIST 0.011050% $32,962.91 798 SUN MOUNTAIN RANCHES ROAD DI5T 0.011050% $32,962.91
803 4 RIVER VECTOR CONTROL DISTRICT 0.059172% $176,510.19 803 4 RIVER VECTOR CONTROL DISTRICT 0.OS9172% $176,510.19
901 OREGON WATER WONDERLAND SANITARY 0.014414% $42,996.00 901 OREGON WATER WONDERLAND SANITARY 0.014414% $42,996.00
TObis 100.000000% $298,302,142.96 Tobls 100.000000% $298,302,142.96
Page 2 of 2