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)