MARION COUNTY BOARD OF COMMISSIONERS Ar doy OREGON Board Session Agenda Review Form Meeting date: June 5, 2024 Department: Tax Office Title: Property tax refund for CR Village East Impact Communities LLC Management Update/Work Session Date: Time Required: 15 min. Audio/Visual aids Contact: Austin Fowler - Tax Collector Phone:. ext. 2244 Requested Action: Adopt order authorizing property taxi refund to CR Village East Impact Communities LLC. Issue, Description &Background: The Board of Property Tax Appeals (BOPTA) reduced the real market value of account 524301 for the 2023-24 tax year. ORS311.806(1) requires the county governing body to issue refunds in situations like this. Thet total amount oft the refund due (plus statutory interest) is $72,661.29. The Board has delegated authority toi issue tax refunds under $20,000 to thet tax collector; all others must go to the Board for approval. Financial Impacts: The amount of the refund (with interest through 6/15/24) is $72,661.29. Impacts to Department None, beyond the processing of the refund itself, & External Agencies: List of attachments: 1. Property tax petition for refund of CRY Village East Impact Communities LLC, withs supporting documentation. 2. Board Order. Presenter: Department Head Signature: Austin Fowler- Tax Collector Natnsha-Mcyvey BEFORE THE BOARD OF COMMISSIONERS FOR MARION COUNTY, OREGON In the matter of approving property) tax refund as submitted by the Marion County Tax Collector. ) Order No. This matter came before the Board of Commissioners upon the recommendation of the Marion County Tax Collector regarding a tax refund petition on account no. 524301, attached hereto and incorporated herein by this reference; and WHEREAS, the Board finds that the petitioner has demonstrated that a tax refund, WHEREAS, the Board finds that the Marion County Tax Collector approved the refund, WHEREAS, the Board finds that Marion County Legal Counsel has approved the refund, NOW, THEREFORE, ITIS HEREBY ORDERED that a refund, including interest, be made to including interest, is due in the amount set forth on the petition; and including interest, as to the amount; and including interest, as to legal form, the petitioner on account no. 524301 in the amount indicated on the petition. DATED this day of 20 MARION COUNTY BOARD OF COMMISSIONERS Chair Commissioner Commissioner Tax Account: 524301 MARION COUNTY BOARD OF COMMISSIONERS C/O MARION COUNTY TAX COLLECTOR PO BOX2511 SALEM, OR 97308-2511 REFUND PETITION PETITIONER: CR VILLAGE EAST IMPACT COMMUNITIES LLC 444' W BEECH STS STE 300 SAN DIEGO CA 92101 Petitions thel Board of County Commissioners for a refund under ORS 311.806 oft taxes paid on Real property. Tax Account 524301 REASON FOR REFUND: 24TAXYEAR Tax Year 2023 Tax Amount $69,201.23 Interest through 06/15/2024 $3460.06 Refund Amount 72661.29 BOPTA23-055, PROPERTY REMAINS SPECALLYASSESSED THROUGH THE 2023- Signed: See Attached File Petition verified and refund recommended: Imspilen County Tax Collection Dept. Date 5/17/2024 Approved as to Form &ocoaalen 5/17/24 Legal Counsel Marion County Tax Collector Refund #12024 Summary Account# 524301 Owner VILLAGE EAST APTS C/O COLRICH 444 WE BEECH STS STE: 300 SAN DIEGO CA 92101 Lender Situs Reason BOPTA Refund Details Year 2023 Total Check # Tax History Year 2023 Roll R Code Area 24622 Taxld 524301 Payee CR VILLAGE EAST IMPACT COMMUNITIES LLC CR VILLAGE EAST IMPACT COMMUNITIES LLC 444 WI BEECH ST: STE: 300 SAN DIEGO CA 92101 101 VILLAGE EAST WAY SE: SALEM OR 97317 Refund Amount Refund Interest $69,201.23 $69,201.23 Refund' Total $72,661.29 $72,661.29 $3,460.06 $3,460.06 Total Due ($71,341.47) ($71,341.47) Adv Interest $0.00 Payer Comment BOPTA; 2023-24 PROP TAXES Tax Type ADVALOREM Current Due ($71,341.47) Original Due Due Date $62,211.17 15-Nov-2023 Balance As Of 4/4/2024 Tax Adjustments Year 2023 Payment History R# Comments BOC;BOTPA Discount ($2,140.24) Year Tax Credit $71,341.47 Date Amount 4/4/2024 9:56 AM Page 1 of1 AMENDED BEFORE THE MARION COUNTY BOARD OF PROPERTY TAX. APPEALS Real Property Order In thel Matter of thel Petition of CR VILLAGE EAST IMPACT COMMUNITIES clo: FLANARY, DESIREE 777 108THAVE NE: SUITE 825 BELLEVUE, WA 98004 Petition No. 55 Account No. 524301 Marion Thel board of property tax appeals for the Countyof first convened on the. 13th day of February ,20_24;and Oregon, having Thel board, having considered the petition of the above-named petitioner, orders the values on the tax roll of the property described above tol be sustained and/or reduced by thel board As follows: Real Market Value on the Current' Tax Roll: Land Improvements" Manufactured structures Total Real Market Value of Exception on the Current' Taxl Roll: Land Improvements", Manufactured structures Total Maximun Assessed Value on the Current Tax) Roll: Total Assessed Value on the CurrentTax. Roll: Total the lax roll of Marion. Done at BRE Chairperson Real Market Value Found byl Board: Improvements", Manufactured structures Real Market Value of Exception Found by Board: Improvements* Manufactured structures Maximum Assessed Value Found by Board: Assessed Value Found by Board: 939,970 Land 18,508,370 939,970 6,282,910 7,222,880 19,448,340 Total 939.970 Land 18,508,370 0 0 19,448,340 Total 7,966,620 Total 7,966.620 Total 3,184,220 3,184.220 NOW,THIREPORE, thel board hereby orders the officer in charge of the roll to sustain or reduce County for thet taxy year. -2023-1-2024 inçompliance with thisorder. Mation_County Oregon this 20-day of Muko ,2024 ean fu Saosbi Mymber Member "Buildings, structures, real property machinery, etc, Mailed or delivered (date)- 4//2A by. CM Appeal rights- see attached. 160-303-055 (Rev. 07-31-20)