HomeMy WebLinkAboutOrder 035 - Auth Advance Taxes to Small Tax DistDeschutes 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 October 31, 2012
Please see directions for completing this document on the next page.
DATE: October 16, 2012
FROM: Loni Burld Marty Wynne Finance/Tax X6538
TITLE OF AGENDA ITEM:
Consideration of Board Approval of Order # 2012-035, 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 $266,052.75 listed in the order being requested. The County will collect an
estimated 85% of that amount before it is required to be paid out on December 1, 2012. 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
"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 2012-035.
ATTENDANCE: Marty Wynne and/or Loni Burk if requested.
DISTRIBUTION OF DOCUMENTS:
Copy to Loni Burk, Chief Deputy Tax Collector, Tax Department
Finance Departnlent/Tax Collection
Marty Wynne. Treasurer and Tax Collector
Loni Burk. Deputy Tax Collector
1300 NW Wall St, Suite 203, Bend, OR 97701-1960
(541) 3BB-6540 -Fax (541) 3B5-324B
www.co.deschutes.or.us
To: Deschutes County Board of County Commissioners
From: Marty Wynne, Deschutes County Tax Collector
Loni Burk, Deschutes County Deputy Tax Collector
Laurie Craghead, Deschutes County Assistant Legal Counsel
RE: Consideration of Approval of Board Order # 2012-035, An Order Authorizing the ORS
311.392 Advance of Taxes, Assessments and Charges to Small Tax Districts
Your approval is requested to advance $266,052.75 of 2012-13 tax levies to certain small
districts as provided by ORS 311.392. This represents 0.10201 % of the total taxes levied for
2012-13.
This advance is consistent with the treatment of these 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.
REVIEWED
·U
LEfuCOUNSEL
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. 2012-035
Districts *
WHEREAS, Marty Wynne, 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 Oregon
Revised Statute 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. That Pursuant to ORS 311.392, the Deschutes County Treasurer is hereby authorized to
advance prior to December 1st, 2012, the discounted (97%) taxes, assessments, and other charges of the
following tax districts:
2012-13
ID DISTRICT NAME Dist% Levy
580 MANUFACTURED DWELLING ASSESSMENT 0.00552% 14,838.80
702 DRRH SPECIAL RD DISTRICT UNIT #6 0.00863% 23,207.02
703 LAZY RIVER ROAD DISTRICT 0.00849% 22,818.47
705 RIVER FOREST ROAD DISTRICT 0.01096% 29,459.20
706 PINEWOOD COUNTRY ESTATES SRD 0.00309% 8,299.85
710 SPRING RIVER ROAD DISTRICT 0.00674% 18,131.84
735 RIVER BEND ESTATES ROAD DISTRICT 0.00260% 6,998.92
740 VANDEVERT ACRES ROAD DISTRICT 0.00647% 17,396.40
745 HOWELL HILL TOP ACRES ROAD DIST 0.00493% 13,262.29
747 CROOKED RIVER RANCH ROAD DIST 0.00726% 19,529.06
749 PANORAMIC ACCESS ROAD DISTRICT 0.00982% 26,394.74
775 NEWBERRY ESTATES ROAD DISTRICT 0.00602% 16,197.77
785 FALL RIVER ESTATES ROAD DISTRICT 0.00581% 15,614.48
790 FOREST VIEW ROAD DISTRICT 0.00800% 21,510.49
795 BEAVER ROAD DISTRICT 0.00383% 10,293.06
796 PONDEROSA PINES EAST ROAD DIST 0.00232% 6,242.79
1/1
PAGE 1 OF 2-ORDER No. 2012-035 (10/31112)
--------
905 STARWOOD SANITARY DISTRICT
Buyout Percentage
Total payments to Small Districts
Dated this of ,2012
ATTEST:
0.00152% 4,086.00
0.10201% 274,281.18
97%
266,052.75
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
TONY DEBONE, Chair
ALAN UNGER, Vice Chair
Recording Secretary TAMMY BANEY, Commissioner
\
PAGE 2 OF 2-ORDER No. 2012-035 (10/31112)
j
l
I
2012-13 Small District Buyout
BEFORE AFTER
Dis1!l.illQ District Name Distribution % Total to be Collected District 10 District N a me Distribution % Total to be Collected
580 MANUFACTURED DWELLING ASSESSMENT 0.00552% $14,838.80 580 MANUFACTURED DWELLING ASSESSMENT 0.00000% $0.00
702 DRRH SPECIAL RD DISTRICT UNIT #6 0.00863% $23,207.02 702 DRRH SPECIAL RD DISTRICT UNIT #6 0.00000% $0.00
703 LAZY RIVER ROAD DISTRICT 0.00849% $22,818.47 703 LAZY RIVER ROAD DISTRICT 0.00000% $0.00
705 RIVER FOREST ROAD DISTRICT 0.01096% $29,459.20 705 RIVER FOREST ROAD DISTRICT 0.00000% $0.00
706 PINEWOOD COUNTRY ESTATES SRD 0.00309% $8,299.85 706 PINEWOOD COUNTRY ESTATES SRD 0.00000% $0.00
710 SPRING RIVER ROAD DISTRICT 0.00674% $18,131.84 710 SPRING RIVER ROAD DISTRICT 0.00000% $0.00
735 RIVER BEND ESTATES ROAD DISTRICT 0.00260% $6,998.92 735 RIVER BEND ESTATES ROAD DISTRICT 0.00000% $0.00
740 VANDEVERT ACRES ROAD DISTRICT 0.00647% $17,396.40 740 VANDEVERT ACRES ROAD DISTRICT 0.00000% $0.00
745 HOWELL HILLTOP ACRES ROAD DIST 0.00493% $13,262.29 745 HOWELL HILLTOP ACRES ROAD DIST 0.00000% $0.00
747 CROOKED RIVER RANCH ROAD DIST 0.00726% $19,529.06 747 CROOKED RIVER RANCH ROAD DIST 0.00000% $0.00
749 PANORAMIC ACCESS ROAD DISTRICT 0.00982% $26,394.74 749 PANORAMIC ACCESS ROAD DISTRICT 0.00000% $0.00
775 NEWBERRY ESTATES ROAD DISTRICT 0.00602% $16,197.77 775 NEWBERRY ESTATES ROAD DISTRICT 0.00000% $0.00
785 FALL RIVER ESTATES ROAD DISTRICT 0.00581% $15,614.48 785 FALL RIVER ESTATES ROAD DISTRICT 0.00000% $0.00
790 FOREST VIEW ROAD DISTRICT 0.00800% $21,510.49 790 FORESTVIEW ROAD DISTRICT 0.00000% $0.00
795 BEAVER ROAD DISTRICT 0.00383% $10,293.06 795 BEAVER ROAD DISTRICT 0.00000% $0.00
797 PONDEROSA PINES EAST ROAD DIST 0.00232% $6,242.79 797 PONDEROSA PINES EAST ROAD DIST 0.00000% $0.00
905 STARWOOD SANITARY DISTRICT 0.00152% $4,086.00 90S STARWOOD SANITARY DISTRICT 0.00000% $0.00
Total Buyout 0.10201% $274,281.18 Total Buyout 0.00000% $0.00
1 DESCHUTES COUNTY 8.41645% $22,631,280.63 1 DESCHUTES COUNTY 8.51845% $22,905,561.81
7 JAIL BOND 0.84618% $2,275,326.93 7 JAIL BOND 0.84618% $2,275,326.93
10 FAIRGROUNDS BOND 0.92057% $2,475,346.04 10 FAIRGROUNDS BOND 0.92057% $2,475,346.04
11 COUNTY LIBRARY 3.60205% $9,685,669.82 11 COUNTY LIBRARY 3.60205% $9,685,669.82
20 COUNTYWIDE LAW ENFORCEMENT 6.22176% $16,729,911.75 20 COUNTYWIDE LAW ENFORCEMENT 6.22176% $16,729,911.75
21 RURAL LAW ENFORCEMENT 3.02907% $8,144,960.85 21 RURAL LAW ENFORCEMENT 3.02907% $8,144,960.85
65 BEND LIBRARY 0.29561% $794,885.89 65 BEND LIBRARY 0.29561% $794,885.89
80 SUNRIVER LIBRARY 0.03327% $89,459.61 80 SUNRIVER LIBRARY 0.03327% $89,459.61
90 COUNTY EXTENSION!4H 0.14679% $394,704.25 90 COUNTY EXTENSION!4H 0.14679% $394,704.25
93 911 1.05968% $2,849,406.49 93 911 1.05968% $2,849,406.49
95 911 LOCAL OPTION 2008 1.42880% $3,841,952.14 95 911 LOCAL OPTION 2008 1.42880% $3,841,952.14
98 BLACK BUTTE RANCH CSD 0.22208% $597,153.34 98 BLACK BUTTE RANCH CSD 0.22208% $597,153.34
99 BLACK BUTTE RANCH CSD LOCAL OPT 0.11634% $312,824.85 99 BLACK BUTTE RANCH CSD LOCAL OPT 0.11634% $312,824.85
101 CITY OF BEND 8.59705% $23,116,912.10 101 CITY OF BEND 8.59705% $23,116,912.10
102 CITY OF REDMOND 2.35084% $6,321,243.72 102 CITY OF REDMOND 2.35084% $6,321,243.72
103 CITY OF SISTERS 0.29335% $788,794.12 103 CITY OF SISTERS 0.29335% $788.794.12
104 SISTERS DOWNTOWN URBAN RENEWAL 0.07162% $192,571.63 104 SISTERS DOWNTOWN URBAN RENEWAL 0.07162% $192,571.63
105 CITY OF LA PINE 0.08771% $235,852.42 105 CITY OF LA PINE 0.08771% $235,852.42
106 CITY OF LA PINE -DELINQUENT SEWER 0.00262% $7,048.71 106 CITY OF LA PINE -DELINQUENT SEWER 0.00262% $7,048.71
111 CITY OF BEND BOND 0.82381% $2,215,164.84 111 CITY OF BEND BOND 0.82381% $2,215,164.84
117 BEND JUNIPER RIDGE URBAN RENEWAL 0.35693% $959,762.01 117 BEND JUNIPER RIDGE URBAN RENEWAL 0.35693% $959,762.01
118 MURPHY CROSSING URBAN RENEWAL 0.02382% $64,048.04 118 MURPHY CROSSING URBAN RENEWAL 0.02382% $64,048.04
122 CITY OF REDMOND BOND 0.04649% $125,016.06 122 CITY OF REDMOND BOND 0.04649% $125,016.06
150 SUNRIVER SERVICE DISTRICT 1.53338% $4,123,152.86 150 SUNRIVER SERVICE DISTRICT 1.53338% $4,123,152.86
160 REDMOND DWNTWN URBAN RENEWAL 0.77932% $2,095,534.26 160 REDMOND DWNTWN URBAN RENEWAL 0.77932% $2,095,534.26
200 DEPT OF FORESTRY FIRE PATROL 0.00641% $17,229.69 200 DEPT OF FORESTRY FIRE PATROL 0.00641% $17,229.69
201 DEPT OF FORESTRY FIRE PATROL 0.28491% $766,095.64 201 DEPT OF FORESTRY FIRE PATROL 0.28491% $766.095.64
202 REDMOND FIRE & RESCUE 1.75975% $4,731,863.18 202 REDMOND FIRE & RESCUE 1.75975% $4,731,863.18
203 RURAL FIRE DISTRICT #2 1.11172% $2,989,336.86 203 RURAL FIRE DISTRICT #2 1.11172% $2,989.336.86
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2012-13 Small District Buyout
BEFORE AFTER
District 10 District Name Distribution % Total to be Q!lIected District 10 District Name Distribution % Total to be Collected
204 CLOVERDALE FIRE DISTRICT 0.12533% $337,009.48 204 CLOVERDALE FIRE DISTRICT 0.12533% $337,009.48
206 SISTERS/CAMP SHERMAN FIRE DIST 0.70880% $1,905,903.37 206 SISTERS/CAMP SHERMAN FIRE DIST 0.70880% $1,905,903.37
207 LAPINE RURAL FIRE DISTRICT 0.63898% $1,718,163.40 207 LAPINE RURAL FIRE DISTRICT 0.63898% $1,718,163.40
208 BLACK BUTTE RANCH FIRE DISTRICT 0.30306% $814,895.42 208 BLACK BUTTE RANCH FIRE DISTRICT 0.30306% $814,895.42
215 DEPT OF FORESTRV SURCHARGE 0.43331% $1,165,127.50 215 DEPT OF FORESTRY SURCHARGE 0.43331% $1,165,127.50
216 SISTERS/CAMP SHERMAN BOND 0.05860% $157,574.06 216 SISTERS/CAMP SHERMAN BOND 0.05860% $157,574.06
218 BLACK BUTTE RANCH FIRE LOCAL OPT 0.32211% $866,142.33 218 BLACK BUTTE RANCH FIRE LOCAL OPT 0.32211% $866,142.33
219 LAPINE RURAL FIRE LOCAL OPTION 0.26559% $714,157.25 219 LAPINE RURAL FIRE LOCAL OPTION 0.26559% $714,157.25
220 LAPINE RURAL FIRE DISTRICT BOND 0.07802% $209,791.23 220 LAPINE RURAL FIRE DISTRICT BOND 0.07802% $209,791.23
280 CROOKED RIVER RANCH RFPD 0.01640% $44,093.88 280 CROOKED RIVER RANCH RFPD 0.01640% $44,093.88
281 CROOKED RIVER RFPD LOCAL OPT. 0.00616% $16,553.63 281 CROOKED RIVER RFPD LOCAL OPT. 0.00616% $16,553.63
282 CROOKED RIVER RFPD BOND 0.00468% $12,578.64 282 CROOKED RIVER RFPD BOND 0.00468% $12,578.64
301 BEND METRO PARK & RECREATION 4.61747% $12,416,086.26 301 BEND METRO PARK & RECREATION 4.61747% $12,416,086.26
315 LAPINE PARK & RECREATION 0.07639% $205,408.81 315 LAPINE PARK & RECREATION 0.07639% $205,408.81
351 REDMOND AREA PARK & REC DISTRICT 0.38443% $1,033,697.44 351 REDMOND AREA PARK & REC DISTRICT 0.38443% $1,033,697.44
371 SISTERS PARK & RECREATION DIST 0.08919% $239,821.66 371 SISTERS PARK & RECREATION DIST 0.08919% $239,821.66
565 WATER WONDERLAND IMP DISTRICT 0.02851% $76,670.00 565 WATER WONDERLAND IMP DISTRICT 0.02851% $76,670.00
570 RIVER MEADOWS IMPROVEMENT DIST 0.02412% $64,860.00 570 RIVER MEADOWS IMPROVEMENT DIST 0.02412% $64,860.00
601 SCHOOL DISTRICT #1 21.39682% $57,534,634.93 601 SCHOOL DISTRICT #1 21.39682% $57,534,634.93
610 SCHOOL #1 BOND 1993 0.49660% $1,335,333.47 610 SCHOOL#l BOND 1993 0.49660% $1,335,333.47
613 SCHOOL #1 BOND 1998 2.36198% $6,351,220.68 613 SCHOOL #1 BOND 1998 2.36198% $6,351,220.68
614 SCHOOL #1 BOND 2002 1.90830% $5,131,296.48 614 SCHOOL #1 BOND 2002 1.90830% $5,131,296.48
615 SCHOOL #1 BOND 2007 2.11689% $5,692,168.53 615 SCHOOL #1 BOND 2007 2.11689% $5,692,168.53
620 SCHOOL DISTRICT #2J 5.96525% $16,040,165.99 620 SCHOOL DISTRICT #2J 5.96525% $16,040,165.99
628 SCHOOL #2J BOND 2004 1.36837% $3,679,454.61 628 SCHOOL #2J BOND 2004 1.36837% $3,679,454.61
629 SCHOOL #2J BOND 2008 2.39891% $6,450,500.18 629 SCHOOL #2J BON D 2008 2.39891% $6,450,500.18
630 SCHOOL DISTRICT #6 2.56166% $6,888,141.86 630 SCHOOL DISTRICT #6 2.56166% $6,888,141.86
632 SCHOOL #6 BOND 2001 0.65022% $1,748,389.08 632 SCHOOL #6 BOND 2001 0.65022% $1,748,389.08
633 SCHOOL #6 LOCAL OPTION 0.36868% $991,351.35 633 SCHOOL #6 LOCAL OPTION 0.36868% $991,351.35
651 HIGH DESERT ESD 0.60875% $1,636,880.82 651 HIGH DESERT ESD 0.60875% $1,636,880.82
660 CROOK COUNTY SCHOOL DISTRICT 0.03062% $82,327.45 660 CROOK COUNTY SCHOOl DISTRICT 0.03062% $82,327.45
661 CROOK COUNTY SCHOOl BOND 0.00630% $16,928.41 661 CROOK COUNTY SCHOOL BOND 0.00630% $16,928.41
670 COCC 3.91488% $10,526,860.25 670 COCC 3.91488% $10,526,860.25
671 COCC BOND 0.88584% $2,381,959.76 671 COCCBOND 0.88584% $2,381,959.76
701 SPECIAL ROAD DISTRICT #1 0.07753% $208,479.69 701 SPECIAL ROAD DISTRICT #1 0.07753% $208,479.69
720 SPECIAL ROAD DISTRICT #8 0.01945% $52,286.58 720 SPECIAL ROAD DISTRICT #8 0.01945% $52,286.58
770 CASCADE VIEW ESTATES ROAD DIST 0.01166% $31,349.61 770 CASCADE VIEW ESTATES ROAD DI5T 0.01166% $31,349.61
772 CASCADE VIEW EST LOCAL OPT 2008 0.01675% $45,049.12 772 CASCADE VIEW EST LOCAL OPT 2008 0.01675% $45,049.12
798 SUN MOUNTAIN RANCHES ROAD DIST 0.01392% $37,427.32 798 SUN MOUNTAIN RANCHES ROAD DIST 0.01392% $37,427.32
803 4 RIVER VECTOR CONTROL DISTRICT 0.06098% $163,966.50 803 4 RIVER VECTOR CONTROL DISTRICT 0.06098% $163,966.50
901 OREGON WATER WONDERLAND SANITARV 0.00817% $21,958.00 901 OREGON WATER WONDERLAND SANITARV 0.00817% $21,958.00
Totals 100.00000"" $268,893,454.94 Totals 100.00000"" $268,893,454.94