HomeMy WebLinkAboutOrder 042 - Cancel Personal Prop TaxesDeschutes 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 June 29, 2009
Please see directions for completing this document on the next page.
DATE: June 19, 2009
FROM: Dave Lilley
Tax/Finance 388 -6538
TITLE OF AGENDA ITEM:
Consideration of request to approve Board Order 2009 -043 canceling $86,951.00 in personal property
taxes pursuant to ORS 311.790.
PUBLIC HEARING ON THIS DATE? No.
BACKGROUND AND POLICY IMPLICATIONS:
Personal property taxes are considered to be uncollectable when the cost of collection exceeds the
amount of tax, or when it is no longer reasonable or feasible to pursue collection. It has been the
County's procedure to cancel personal property tax accounts once every one or two years.
FISCAL IMPLICATIONS:
None. The cancellation of $86,951.00 in taxes formalizes the existing fiscal reality of the uncollecti b!e
accounts.
RECOMMENDATION & ACTION REQUESTED:
Approval of Board Order 2009 -043.
ATTENDANCE: Marty Wynne or Dave Lilley as necessary.
DISTRIBUTION OF DOCUMENTS:
Please send a copy of the approved order to Dave Lilley, Tax Department.
REVIEWED
LEGAL COUNSEL
For Recording Stamp Only
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
An Order Cancelling Uncollectable Personal
Property Taxes of $86,951.00.
*
* ORDER NO. 2009 -043
WHEREAS, Marty Wynne, the Deschutes County Tax Collector, pursuant to ORS 311.790 his
petitioned the Board of County Commissioners to cancel delinquent personal property taxes on certain personal
property accounts on the grounds that the taxes are wholly uncollectible, and
WHEREAS, the Deschutes County Legal Counsel has determined that the taxes requested to I ,e
cancelled by the Deschutes County Tax Collector are wholly uncollectible, and joins in that request, and
WHEREAS, ORS 311.790 provides that the Board of County Commissioners may cancel taxes when
the Tax Collector and the County Counsel request in writing that the taxes are uncollectible; now therefore,
THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, HEREBY
ORDERS as follows:
Section 1. The Deschutes County Tax Collector is hereby authorized and directed to cancel th.t
uncollectible personal property taxes described in Exhibit "A" attached hereto and, by this relerenci,
incorporated herein, in the principal amount of $86,951.00.
Dated this of , 2009 BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
TAMMY BANEY, Chair
DENNIS R. LUKE, Vice Chair
ATTEST:
Recording Secretary ALAN UNGER, Commissioner
PAGE 1 OF 1- ORDER No. 2009 - 043 (07/01/2009)
Finance Department /Tax Collection
Marty Wynne, Treasurer and Tax Collector
David Lilley, Deputy Tax Collector
To: Deschutes County Board of County Commissioners
1300 NW Wall St, Suite 200, Bend, OR 97701 -1960
(541) 388 -6540 - Fax (541) 385 -3248
www.co.deschutes.or.us
From: Marty Wynne, Deschutes County Tax Collector
Dave Lilley, Deschutes County Deputy Tax Collector
Laurie Craghead, Deschutes County Assistant Legal Counsel
RE: Request for Order to Cancel Uncollectible Personal Property Taxes
Your approval is requested to cancel $86,951.00 in personal property taxes. It has been two years since our last
request. On a percentage basis, the $86,951.00 represents .6% (.006) of the personal and manufactured
structure taxes levied in the 2007 -08 and 2008 -09 tax years ($13,202,294.87 and $1,683,534.54, respectively).
A summary of prior cancellations by tax year is as follows:
2000 -01 $72,933.00
2001 -02 53,965.00
2003 -04 29,291.00
2004 -05 26,537.00
2006 -07 49,553.67
The $86,951.00 consists of: 1) fourteen uncollected manufactured structure accounts totaling taxes of
$7,693.14 and 2) fifty uncollectible personal property accounts totaling $79,257.86. Categorically, the items
being cancelled are as follows:
1. Manufactured Structures abandoned under ORS 90.675
(5 accounts) $ 1,881.95
2. Bankruptcies
(5 accounts)
3. Dissolved Corporations and other non - bankruptcy
Business failures
(43 accounts)
4. Other
(9 manufactured structure accounts)
TOTAL (64 accounts)
7,392.03
71,865.83
5,811.19
$86,951.00
Pursuant to Oregon law, Laurie Craghead, Assistant Legal Counsel, has reviewed the amounts to be cancel d
and agrees that these accounts are not collectible.
Page 2 of 2
2009 Personal Property Tax
Cancellations
The Tax Department staff has used a reasonable and consistent level of collection effort to try to collect the
taxes while minimizing the collection costs and negative relations with the taxpayer. Abandoned manufactured
structures are governed by certain laws and statues that provide for the cancellation of taxes. Bankruptcie; are
pursued to the extent permitted by U.S. bankruptcy law.
Oregon law requires that a final personal property return be filed to terminate the taxation of business property.
This frequently does not occur when a business has terminated, resulting in the continued assessment and
taxation of property that is no longer being used in a business and may no longer exist. A portion of the tares
included under dissolved corporations and business failures (item 3. above) relate to taxes imposed on non-
existent businesses and /or assets.
We have modified aspects of our collection process to accommodate the realities of the current economic
climate. We have significantly increased the use of garnishments of wages and checking accounts. We also
have increased the number of attachments of personal property tax accounts to real property accounts. We have
successfully collected a number of personal accounts where the business owner's personal residence is being
foreclosed upon by their lender. Lenders tend to pay the taxes promptly in order to extinguish our priority !ien.
We have also employed preventative measures such as sending letters to local leasing companies and bank,
reminding them of their responsibility to satisfy tax liens when repossessing business equipment. The response
to these tools has definitely produced positive results. We recognize that in this environment it is often no
longer prudent to afford a taxpayer as much time to bring their account current as it once was.
Category Account Narne
Bankrupt businesses
Exhibit A
Deschutes County Proposed Personal Property Cancellation List
UNCOLLECTIBLE BUSINESS PERSONAL PROPERTY TAXES
2008 -09
Account Tax Year
Number 1999 -00 2000 -01 2001 -02 2002 -03 2003 -04 2004 -05 2005 -06 2006 -07 2nnv.a +nno no T Tax Du_
1:Kalebaugh Construction 186068
2 Eddie Bauer Inc R -917
204229
3 Luzon's Services Inc 198778 $1,6161.4'
4'Timber Truss 204462
5 American Home Mortgage 205307__ -
256797
$1,775.34
$233.93; 333408: 333271: $331.15
52 235.32 52,235 32 Received telephone call from his mother, saying
Todd has lost everything and is sleeping in his
• truck at the Cascade village Mall. Lost his house,
equipment has been repossessed, lost his wife and
lost his business. His mom can't help him either.
-- _ ,Filed Chapter 7 bankruptcy.
51,775 34 'Old account that has a bankruptcy biting. Too old
to collect on now Has not been assessed
since 2003.
31,610 14 'Chapter 11 Bankrupt~ filed. This account was scheduled
for write -off in 2003. It keeps getting over looked at
time of write off.
$1,231.87 ?. Not assessed since 2005. Filed Bankruptcy— Chapter
13. He supposedly disposed of equipment before
• filing Chapter 13. We have never received any
money from the plan.
$299.70 $298.70 JNO longer in business Chapter 11 Bankruptcy filed.
$240.66 324_0.66
ry
Total Bankruptcy VVnte -off - -- $0.00' $1,610.14 $0.00' $2,009.27: $334.08; $332.71 $331.15 $0.00.. $2,774.68. $0.00! $7,392.03:1 •
Closed or dissolved businesses
..__ 1, Burgess Automotive Inc 218752 _....__ !._. $1,963 06 .51,960.6-
1,960 96 $1 998 93,,., _$5,922 95 Farted out of business 708,Pnor owner
:deceased and widow was still owed
nwney. Mr. Burgess has IRS lien
in excess of $17,000 Real property is
titled in spouse's name also..__
2 'Cascade Cable services 183862
3 Vector LLC Imagewear - _,....
203223
4 Westside Video ._.... 218108
5_Cascade Gardens Inc 171356
6 BBC Associates 174273
....... _.. _..... 198505
_...._..... _____ ....___.._ 200395
192491
204214
7 Pacific Prime Wood Prod ... 197391
$686 51 - 31.033.06 $1,027.64 $1,006.26' $988 99 $991.75: $5,734.11 Kevin Georges' business. He is out
- - _ _ _ - -- -- ';- of area Lost his property. Has not
- ; .operated this business in a fewyears
Has in IRS tax lien in the amount of $19,289.23 plus an
'Oregon stale tax lien in the amount of $4,758.77 filed
against him.
$814,79 3814.45: _._.,.$811 18 $807.16 6893.86* $803.04 .,,... $810.58 $5,673.06 I• This business has not been in operation
for several years. Equipment was given
back to leasing company in 2002. Andrew
........ __...... ,... _. .. ___._. __.., ......___.. ___.
has never pmyided documentation proving
_._......_.. _......___.. ...._..____ ......1...._ -. ...._._ ..: .. ........... .. ___.__ ... ._.. .....____. __
so. Hence, why this account remains on the
_......._._. ___..._ ___.. ____. .......__.. __.. -.. -.. _...... ,assessment and taxation roll.
.._._._.. _ ...__. ___ ...._. __........ _._.... 94 _. ...
$1,094 71 $1,310.44 ___..... $1,335 84 $3,740 99 This business closed early in _2009 1 made
several phone calls to Domain over the past year
•We did do a bank garnishment and collected
:- _....... _ _._....__... ..____. __......... _ _ __.._.. _ _ - $344 23 last August Damian told me many -
____ _ ,... ... was __....
___.......
- ....,_ times how bad his business was and he never
made money. Left area for different lob.......
Not sure what the personal property is that is being
assessed.
61,608.95 62,046.56 53,555.51 Old account that has never been removed
since Cascade Gardens was sold to new owner in
2005 Taxes were riot paid in full at closing •
.... __..... _. _._....__. _. _...., __ ......... .51500 00 in payments were made in 2008. The .....___.I
last payment was Oct 2008. Attempts since
-- Oct. to get him to pay have resulted in nothing
Old Cascade Gardens not the one located on 97 and
,Blakely Road. _.... _
,5347206 ., _ _ ,,,53,47206 Old Royal Blend account Prior owner left the area
$405 40 .._ ___.. _ ....., _ . _ 540540 owing lots of vendors money. old of an account
$92 48 to resume collections....,_
.__...._ .._...___ '... ___.. $28 7Q____- $28 70 _.
$28 70 .......
$4,168.47 , Business dissolved in July 2005 I don't know the
• re @son behind the dissolution. I don't have any ...._ . i
notes on this account, because I have never
talked to anybody from Pacifc Prime Woods
ergo 1
Category_
Account Name
8 GP Metals Products Inc
9 Ray Sulliven
10 Phelps /Stanfield
Number - 1999 -00 2000 -01 2001 -02 2002 -03 2003 -04 2004 -05 2005 -06 2006 -07 2007 -08 2008 -09 Total Tax Due Reason for write -off
218838 _ 0330.49 $1,03855 $1,45828 - $2,827 32 t Alot of history regarding ownership on this
„equipment. The Affatali family patriarch
started this business. Gave it to his son
who never mad' a nmr r.. ��ca , m..�
Inc egwprrmnt back. This account vas closed
by the assessor's office and a new account
#260742 was created. The landlord Brian
Platt also was owed rent money and he was
possibly going to keep equipment. I really don't _..,
know who has it at this time.
202411 _ - 0224.28 $721 11 $716:91: 0620 47 $2,282 77 'Non assessed since 2006- Mr. Sullivan sold
his home in 2003. The last address I found
was for his father in Beaverton, Or and the last
time I spoke to him, he was unpleasant and
...':uncooperative. .....;.
218109 $1,021.31 $1,562.40 $2,583.71 Restaurant has been closed for 2 to 3 years. Equipment '.
sitting inside restaurant unused. Owner having difficulty
selling building and business due to demands of
city of Redmond to make expensive improvements to
'septic system.
$2, 550.22 :.. Non - assessed since 2006. Headquarters
e located in Utah. This athletic club has been
sold twice since 2005. There is confusion and
poor record keeping as to who has equipment,
where equipment has gone.
$1,221.66,_ $1,245 33 S2,466.99 Legal issues forced closure of Jokers. Have
several recorded liens filed by the IRS and
Oregon Dept of Revenue. Not in operation
since 2006.
148610 $505 68 $384.54 $388.36: $405.18 $402.69 391.99i $403.36 $2,881.83 1 This account has taxes dating back to 2001.
Since taking this position, I have not had
contact with the person who supposedly
sews this business— Timothy Price. The assessors
office finally quit assessing this account in 2008.
All mail sent to Frame Arts has come
back, year year after year. Bankruptcy filed and administrative
dissolution.
11 FncoLLC 205132
12.Jokers Bar B Grille 255650
13.Frame Arts
14 HBK Services Inc 199938
15 Robby J's Restaurant 219207
16 Kangaroo Koffee Espresso 219030
17 Parton Pres LLC .._ _ _ 184767_
18 Sykes Seafood 196386
19 Wild River Bar B Grill 208369_
$251 53 $35812'
$36189; $361.56! $35817 $363.78 $2,05505 No longer assessed. Mr. Debates moved to
l Arizona and is working there. Has not been
,working in Oregon since 2006. Administrative dissolution
0788.79 01,148.66 S1,937.45 i Closed sometime between late 2007 and early
2008 The owner, Jacques Duc can not be
found He owed/own owner of building _
back rent They also can not find him Dollar amount
due outweighs amount of cost of seizure,
$367.99l 5.559E8 $927 67 e Account was created in 2006. No sooner had a
the account been created then it closed in May
12006 The equipment was given back to a lady
named Jody Moss, who supposedly stored it in
a building somewhere That location has never .....,
been revealed. Rebecca Shields the former owner
of Kangaroo Koffee has had an illness that
leaves her confused and unable to work.
$1, 614.44 Purchased by_Brenn -Park August '05. Personal . •
_property lazes went to litigation with attomey
Sean Driscoll. Determined '05 taxes are to
by Parton. Last known location of Parton
was in Nevada.
0390.61: S394.74 0394.38 ; 527646, $1,453.19 No assessment since 2006. He went out of
business. I have made contact with him and
he never seems to have any money and/or
'steady employment. Huge IRS tax lien filed in the amount
- of $57,103.06. and Oregon Dept of Rev lien in the amount
of $21624.74.
$73506 $66049 $1,39555 Last assessment vies in 2005.
' - -Karen Bundy sold in 2004. She left the country
shortly thereafter. Mr. Lopez has his own
personal property account that he struggles to
.... _...__ - :pay.
Category
Account Name Number 1999 -00 2000 -01 2001 -02 2002 -03 2003 -04 2004 -05 2005 -06 2006 -07 2007 -08 2008 -09 Total Tax Due • Reason for write-off
20 Hanna Holdings Corp 218653 1 $171 41 $506.69 2759_16 51,437 26 1-13-06 busmess Uosed Jeff Hanna leh the equip-
___....... _..____....__ -. . _. _.........____. ...............__.,_ _.. _ ._...___. __. _. —_- merit for Alpenglow. Nothing was documented.
Very informal sale. The last payment we
' - - received was on 1-22-07 from Jeffs ex-wife.,.
- -'- $305.3 i 54b1.64 • S427.18: 51,198_13 Last assessment was 2005. I had one conversa
:lion with owner Mario Huerta since then, in which
he said he would, pay the taxes, but never has and
probably never WIL Administrative dissolution.
22 Rod York's Spec Altemat 219054 12 r $567.75; ......... $1,137.87 This account was set up fora very brief t me by
the assessor's office There was equipment
possession issues wath Rod York and Specialty
Auto Electric Rod was not in business too long
I I did have communication for awhile. Managed to
make 2 $20.00 payments in 2007 He has seemed
to drop off the face of the earth
......q; .Noy Enterprises Inc - -- 218865 $338,511 $33&14 $344,70 $1,021.35 David Nau says he has not been in business
_ _ _ since 2004. He claims he liquidated all his
equipment though he has never proven that to .
the assessor's office .I did finda physical mailing
address for David, but that mail came back....
also Administrative dissolution.
24 Home123 Mortgage Co 209969 _ - -.... $364 73 $598.18 0962.91 - Bankruptcy Last know tele 0 disconnected..
25 SrlverSage Contracting 171793
$170.8t $250.72. $262,80. $260 88 $945.21 Has not been assessed since 2005 No contact
has been made. I did manage to play phone tag
a few years ago, but have lost even that ability.
,_ 26 6end_City Goll 218217 - •
.__ _. $893,24:__ 889324 - Ceased operationm2005 Never provided in-
:
_ ... ._.. � formation regarding equipment _.
27 Star Buffet Inc 194932 _ - � $758,56 ; $75&56 Old JJ North's account I made several call to the
-neadquarters right after this restaurant closed.
I left messages and nobody retumed my calls.
• I spoke to an Amanda Harris whom forwarded
°.nN messages to their CFO. He never retumed
. my call..
281Automolrve Specialties 218501 . $108.20 $630.09f 5738.29 Sold business in 2006. Taxes were not paid at
time of transaction. Supposedly, Troy lent was
! to pay the 05 and 06 taxes. He did make B
payments in 2007 and then just quit.
29'76-Stone Dental Lab ` 0317.62 $323_.74; ' $641 36 In August 2008 I talked to the landlord of the building
• i_.
:where this business once existed Found out the
• business had not been in business in Over 2 years.
iI have phoned the Reisfars (Td -Slone Dental Lab)
many times and never get an answer.
-__ 30, Rough Rider Products 178218 $37.61. $198.89, $378.12
$614.62 - This account has not been on the assessment
roll since 2001. There is no way to locate Rodney
Smith Last time I did talk to him, his business
was in sponsoring boxing matches. His last
l.metch showed no profit
31 ,Bend Auto Supply 193967 3598.39: _ _ _ : _ _ 5598.39 Business closed in 2006. Mr. Morton left the area.
_ _ - _ - -- _ -- I did try getting information from his brother, but he
told me they don't have anything to do with each
:other.
32'On line Plus LLC 219501 ', 8185.02 S275 76 $460.78 ! She was located at the Sundver Mall. After the
!mall was sold toadifferent owner, she was forced
out of business. She was intending to bring law-
', : suit against the former owners.
33 Rainbow Ventures 162446 $335.14 'y ! S335.14 12006 last assessment year. 2004 through 2006
I was paid by Paul Hanson, who purchased the
business from Fowler, who purchased from Cobb.
- ! Fonder is responsible for the 2003. Both Hanson
and Cobb have helped me to try to gel him to pay.
34, Bachelor Sports & Family 199652 - 0278.91 0278.91 ,I have talked to Jack Fischer many times in the
past He never had money to pay and was behind
in his rent. He also has a $78,000 +Oregon Tax
.Lien filed against him. He is no longer in business....
35 Jeff Hardcastle Construction 205073 - _ - S311,50 - _ _ _ $311.50 The last I contacted them they were in Califomia.
__..
- :Since my last contact, their phone it has been
:disconnected and their mail gets retumed.
36. Rigobertos.Taco Shop 218292 _.. 5294.95: __- S294.95 This Rigobertos was sold to Damian(the guy who
Lis accused of running a_meth lab) and the former _
owner did not pay the taxes due at time of
,transaction.
Page 3
Category Account Name
Number '. 1999 -00 2000 -01 2001 -02 2002 -03 2003 -04 2004 -05 2005 -06 - 2006 -07 2007 -08 2008 -09 Total Tax Due Reason for write-off
37 Paradise Suntan Center 185855
$288.49 $288.49 This business has been bought and sold twice in
'i the past year Also, bankruptcy has been filed by
the former owner McCutcheon. Dollar amount owing,
_ _ not feasible in time or expense to collect.
9267.98 $267.48 ': Moved his business to Klamath Falls. The
assessors office will not remove this 2005 assess-
_..... ment because they are not satisfied with the
I documentation that Cory provided them.
39 Nevbeny Auto 8 Tire 218188 $266.58 $266.58 I Old 2004 balance that I inherited. No longer in
i business and I don't know anything_ about this
:: business.
40 Vaye Inc 259072 $259.09 '5259.09 ISusiness closed. Account has been cancelled No phone 1
- number available. He does not respond to written
communication.
._ .. ._. ___...._ _. _ . .......
41 Kasey's Texas style BBC/ 178254 $209.58 $209.58: Business no longer opened. Former ovmers
t Kasparovith out of the area I attempted to contact
them in Hawaii, where I believe theymay be.
; No response back from them. Dollar amount not worth '.
expense in time and nmoneY So collect
42 i Utmost Furniture Corp LTD 202079 $108.67 $108.67 !.Has not been in operation for several, years.
I have tried sending letters and calling but never
!,get a response. I did attach his home at one time
f - - I but he sold that and avoided the attachment.
He may have moved out of the area
i Too old of account and too little dollar amount owing.
43 Mr Puebldo Mexican Rest 209811 i $38.85 [ � ' - $38.85 : Sold to Joel 8 Dora Diaz. Then closed shortly
_ _ _ ?. after that. Not on assessment rolls since 2003.
Total Closed business $37.61 $198.89 $992.47 $1,621.67 $3,796.35 $18,557.25 $10,460.07 $11,829.02 $14,004.39 $10,368.11 $71,865.83
Total Business Personal Property Cancellations $37.61 $1,809.03 $992.47 $3,630.94 $4,130.43 $18,889.96 $10,791.22 $11,829.02 $16,779.07 $10,368.11 $79,257.86
Page a
Account Name
1 Daniels, Kevin 8 Darcy
2 Zimmers, Heidi E
3 Barr, Came
4 Lyndelli, Linda
5Georges, Shenll
6 Neff, Dennis
7 Noakes, Brent
Karla Dale
8_Nolte Michael Sullivan,
10 Meguiar, Marton G
11,Ledbetter, Richard
12 Mary's Mobile Homes
13 Johnson, Ruth
14 Alldndge, Clifford
•
Total Manufactured Structures
Total Business Personal Property
Total 2008 -09 Cancellation
Account
Number - -- 1999 2000 - --
176639 $37340! $421.46
237875
Exhibit A
Deschutes County Proposed Personal Property Cancellation List
Manufactured Structures
2008 -09
2001 2002 2003 2004 2005 2006
3428.67 $415.08 $414 89' 3413.26 5326.17 $337 66,
164219 I $158.89 $16026, $159 "67 $116.09
248813
187524
156910
198487
175329
206518
164235
195241
181054
153233
251797
2007 2008 Total Tao Due Reason for Write-off
$3,13059 This should have been wntten
off a couple of years ago, our
missed it" Home was destroyed
when the park was purchased
-- -__ --
,by a developer. --
934.12 934 12 Home was purchased by Zimmer and
she transported it to Boise, Idaho, poor to
...__..__.
July 2008.
$786 "32 Houchens is desceased "Garcia - --
never transferred ownership and _..
subsequently the home was "verbally"
,purchased by two other parties
Eventually, the home was Abanonded, pursuant to
ORS 90.675 by the park and sold to Came Barr
at a loss.
$210.82. $210.79 $212.93. $634.54 Home was sold to Arden Poe He
never transferred ownership The
home won Abandoned, ORS 90.675, in Oct. 2007 and
demolished by the park owner, and their attorneys.__
$55.79: $79.73 $453.82 • Property was foreclosed on.
New owners were forced by the
,county to dispose of home. Home
;removed and dismantled.
$102 52. $88.89,
$9172 $94.91 $69.94 $61.73
.1..
114.13; $83.49 - � $416.61 Home was taken by new owner
of thin park- Butterfly Holdings,
They disposed of home wfout
_,. "_._....,, paying taxes or changing owner-
:ship
$368.92Home moved to Ephrata, Wa in
:March 2007,_ making the home
non - assessable in Deschutes
",County"
$348.56 Abandonded, under ORS 90.675 in 2005 Newpark
'owner dismantled the home.
554 64 $61.34.. 920916 In Feb. 2007, David Jones, the
landlord confirmed there NOS
no mobile home at this location.
Gary Elderis in Snake River
'Corrections Institution
$23.541_ $132.32 Dismantled when park was
sold to a developer.
$ 130.81 Home purchased by Ledbetter in March 2007.
He moved the home to Montana.
$70 "17,Ordered by City of Bend to
............. be removed. Hazard Abandoned, under
;ORS 90.675.
$42.36!Abanonded, pursuant to ORS 90.675 in
August 2006 when the_park was
sold to a developer"
$34.84; . $34.84; Sold to Lora Harbour in 2006.
'She wanted the land and not
this home. She eventually _....
'dismantled the home. Proof
was given to assessor's office
to remove value.
7,693.14
_.. $14703,._._ $107.01
88 $64.311
$368 92.
$94 52
$4861_ $4457,_
$108.78-
5130.81 -_
$26.74 $23.39 $20,04.1.
20 04 _
$42 361
373.40 421.46 428.67 573.97 747.67 929.00 1,019.00
37.61 1,809.03 992.47 3,630.94 4,130.43 18,889.96 10,791.22 11,829.02
1,021.10 1,075.19
16,779.07 10,368.11 79,257.86
$ 411.01 $ 2,230.49 $ 1,421.14 5 4,204.91 $
4,878.10 $ 19,818.96 $ 11,894.90 $ 12,848.02 $ 17,800.17 $ 11 443.30 $
86.951.00
Page 5