Resolution No. 09-60 CITY OF TIG D, OREGON
TIGARD CITY COUNCIL
RESOLUTION NO. 09- Q
A RESOLUTION TO APPROVE AND AUTHORIZE THE CITY MANAGER TO SIGN
AMENDMENTS TO EXISTING INTERGOVERNMENTAL AGREEMENTS FOR THE
COLLECTION AND REMITTANCE OF A SCHOOL DISTRICT CONSTRUCTION EXCISE TAX
WHEREAS, the City has existing ICAs (Inter Governmental Agreements) the two school districts located
within the City's boundaries - the Tigard-Tualatin School District 23J and the Beaverton School District 48] -
for the collection and remittance of the a Construction Excise Tax(CET),and
WHETS; the IGAs cua.-rently allow dhe City of Tigard to retain dze full. 1% administrative fee as allowed by
section 5 of Senate Bill 1036 (SB 1036)which Massed in May of 20075 and
WHEREAS,S, House Bill 2014 (HB2014) which modifies SB1036, allows the collecting jurisdiction to retain up
to 4%of the collected tax for administrative purposes;and
WHEREAS, basedoncosts of staff time, overhead,and credit card discount fees, staff believes actual expenses
to be at least 4% of die collected tax;and.
WHEREAS,Section 10 of the existing ICAs allow for amendments to the IGAs;and
WHEREAS, Section 3 of the existing ICAs allow for"the termination of the existing IGAs with 60 day written
notice.
NOW,THEREFORE,BE IT SOLVED by die Tigard City Council that:
SECTION 1: The amendments shown in Exhibits A and B are approved and the City manager is
authorized to sign the amendments or to terminate the existing ICAs as allowed under
section 3 if negotiation of the terms of the amendment with eider or both:of the School
Districts extends beyond the implementation date in the State Legislation.
SECTION 2: This resolution is effective itnmediately upon passage.
PASSED: This day Of '2009.
Mayor-City of Tigard
ATTEST.
City Recorder-City ofTigard
RESOLUTION NO. 09 -
Page 1
EXHIBIT',A,
FIRST MODIFICATION
OF
INTERGOVERNMENTAL TAL.A:G +EMENT TO COLLECT AND REMIT
CONSTRUCTION EXCISE TAX Bi T EIrN THE TIGA TUALATIN
SCHOOL DISTRICT 23J AND THE CITY OF TIGARD
This First Modification of Intergovernmental Agreement to Collect and Remit
Construction Excise Tax Between the Tigard-Tualatin School District 23J and the City of Tigard
is effective on the last date of the signature below, and is by and between. the Tigard-Tualatin
School District, a school district organized under the laws of the state of Oregon ORS 330.005
("School District'), and the City of Tigard, a political subdivision of the State of Oregon,
collectively referred to as"Parties."
WHEREAS, the Parties are signatories to that Intergovernmental Agreement dated
February 12,2008;and
WHEREAS,Chapter 534, Oregon Laws 2009(House Bill 2014), increases the maximum
administrative collection fee from one percent (1%) to four percent (4%) of the construction
excise tax.("CET") that the local government may retain; and
WHEREAS, the CET imposed by a school district must be collected, subject to
ORS 320.179, by a local government that issues a permit for structural improvements regulated
by the state building codes; and
NOW THEREFORE, the Parties hereto agree as follows:
I. Section 9(a) is modified to increase the amount of CET revenue collected as an
administrative collection fee from one percent (11/o) to four percent (4°fo), subject to
the amount of an administrative fee, if any, established under subsection (3) of
Chapter 534, Oregon Laws 2009 (House Bill 2014).
2. All other terms and conditions of the Intergovernmental Agreement between the
Parties are incorporated herein by reference as though fully set forth herein.
Tigard-Tualatin School District 23J: City of Tigard:
By; By:
Printed Name: Craig Prosser
Title, Superintendent Title: City Manager
Date: Date:
By:
Printed Name.
Title: Board Chairman
Date:
PAGE 1 —FIRST MODIFICATION 50014-36799 r73sst..dQC1SA1Y18n41ZWY
EXHIBIT A
EXEMPTIONS
The following improvements are exempt from the,Construction excise tax by statute:
1, Private School Improvements
2. Public Improvements as defined in ORS 279A.010
3. Residential housing that is guaranteed to be affordable, 'under guidelines established
by the United States Department of Housing and Urban Development, to households
that ears no more than 80%of the median household income for the area in which the
construction tax is imposed, for a period of at least 60 years following the date of
construction of the residential housing.
4. Public or Private hospital improvements
5. Improvements to religious facilities primarily used for worship or education
associated with worship.
6. Agricultural buildings as defined in ORS 455.315(2)(a),
7. Facilities that are operated by a not for profit corporation and that are:
a. Long term facilities,as defined in the ORS 442,015;
b. Residential care facilities, as defined in ORS 443.400; or
cl Continuing care retirement communities,as defined in ORS 10 1.020.
PAGE 2—FIRST MODIFICATION .5001446799 1735S0.dac1ShfH1812412#09
F-XI41BIT
FIRST MODIFICATION
OF
INTE RGOVERNMENTAL AGREEMENT TO COLLECT AND RE MIT
CONSTRUCTION EXCISE TAX BETWEEN THE' BEAVERTON SCHOOL
DISTRICT 483 AND THE CITY OF TIGARD
This First Modification of Intergovernmental Agreement to Collect and Remit
Construction Excise Tax Between the Beaverton School District 48J and the City of Tigard is
effective on the last date of the signature below, and is by and between the Beaverton School
District, a school district organized-under the laws of the state of Oregon ORS 330,005 ("School
District"), and the City of Tigard, a political subdivision of the State of Oregon, collectively
referred to as"Parties."
WHEREAS, the Parties are signatories to that Intergovernmental Agreement dated
February 26, 2008;and
WHEREAS, Chapter 534;Oregon Laws 2009(House Bill 2014), increases the maximum
administrative collection fee from one percent (1%) to four percent (4%) of the construction
excise tax("CET")that the local governinent may retain; and
WHEREAS, the CET imposed by a school district must be collected, subject to
ORS 320.179, by a local government that issues a permit for structural improvements regulated
by the state building codes; and
NOW THEREFORE,the Parties hereto agree as follows:
1 Section 9(a) is modified to increase the amount of CET revenue collected as an
administrative collection fee from one percent (1%) to four percent (4%), subject to
the amount of an administrative fee, if any, established under subsection (3) of
Chapter 534,Oregon Laws 2009(House Bill 2014),
2. All other terms and conditions of the Intergovernmental Agreement between the
Parties are incorporated herein by reference as though fully set forth herein.
Beaverton School District 483: City of Tigard:
By: Jerome Colonna By: Craig Prosser
Title: Superintendent Title: City Manager
Date: Date:
PAGE I —FIRST MODIFICATION 50014-36799 173548docWUH1812412009
EXHIBIT A
EXEMPTIONS
The following improvements are exempt from the Construction excise tax by statute:
1 Private School Improvements
2. Public Improvements as defined in ORS 279A.010
3. Residential housing that is guaranteed to be. affordable, under guidelines established
by the United States Department of Housing and Urban Development, to households
that earn no more than 80% of the i-nedian household income for the area in which the
construction tax is imposed, for a period of at least 60 years following the date of
construction of the residential housing.
4, Public or Private hospital improvements
5. Improvements to religious facilities primarily used for worship or education
associated with worship.
6. Agricultural buildings as defined in ORS 455.315(2)(a),
7. Facilities that are operated by a not for profit corporation and that are:
a. Long term facilities,as defined in the ORS 442.015;
b, Residential care facilities, as defined in ORS 443.400; or
c. Continuing care retirement communities,as defined in ORS 101,020.
PAGE 2—FIRST MODIFICATION $0014-36799 17354 do oWk911.1124121009
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INTERGOVERNMENTAL AGREEMENT TO COLLECT-AND REMIT
CONSTRUCTION EXCISE TAS Y3E l EN THE TIGARD_TVALATIN
SCROOL DISTRICT 23J AND THE CITY OF TIGARD
This IntergoVermnental Agreement is effective on the last date of signature below,
and i by and:between the Tigard-Tualatin School.District School Dis rict, a school
district organized under the laws of the state of Oregon ORS 330.005("School District'),
and the City ofTigard, a political subdivision of the State of Oregon,collectively referred
to as`Parties."
WHEREAS, ORS 190.003 to 190.030 allows units of local govermnent to enter
into agreements for performance of any or all functions and activities which such units
have authority to perform; and
*WHEREAS, Chapter 529,Oregon Laws 200' (Senate:Bill 1036), authorizes
school districts,as defined in ORS 330.005, to impose construction excise taxes to fund
capital improvements to school facilities;and
WHEREAS,School District represents that it has prepared and'
adapted a long
term facilities plan for capital improvements, as required by 5131036, and
WHEREAS, School District is contexaplatingimposing a construction excise tax
within the Schoch District and desires to enter into an intergovernmental agreement with
City of Tigard to collect the tax prior to the adoption of a construction:excise tax; and
NOW THEREFORE,the Parties hereto agree as fellows:
1, lnfor attaon and Forms. School District shall create and provide-to City of Tigard: (i)
information,forms, and assistance explaining the SchoolDistrict Construction Excise
Tac C CET );(iz)infbrmation and forms for CET exemptions; and(iii)any other forms
or information necessary for implementation of the CET.
2-S ng. City of Tigard shall provide sufficient staff to calculate and collect the
School District CET as prescribed in this agreement along with its collection of other
construction hermit fees, School District shall provide sufficient staffto implement the
CET program.
3.Collection; St9 dame. City of Tigard agrees to assess and collect the CET on behalf of
School District for those properties within School District and within City of Tigard.
City of Tigard shall begin collecting the District,CET on March 1,2008 after the District
gives notice to the City of Tigard of the adoption of the CET,-including a copy of
District's resolution imposing the tax,or the effective date ofthe CBT stated in the
Resolution;whichever is later. City of Tigard shall collect'the District CET until the CET
expires or this agreement is terminated by either the School District or.City ofTigard
upon 60 days written notice. In the event the School.bisfct increases or otherwise
Page 1 of—GTJG.4 City of 77 and
ZYgarc-7Wata1taz School Disfrlef
modifies the tax,it shall send written notice to the City of Tigard of the increase or other :
modification,'including a copy of School District's resolution adopting the change, Tile
City of Tigard shall collect the tax at the new rate within fifteen(15)business clays after
notice is received by theCity of Tigard or upon the effective date of the change started in
the Schaal District Resolution,whichever is later,
4.Lr.=tions. School District shall provide City of Tigard with all: rims nec6ssaty for
CET exemptions,and any other forms s or information necessary for implementation of the
CET. If a Person.or entity asserts that it is exempt from the CET and files a School
District CET Exemption Form at the time the CET would otherwise be due,City of
Tigard will grant the exemption if it appears to be a valid claim of exemption under the
School District Resolution adapting the CET. It shall be School:District's responsibility
to determine the validity of the exemption and to institute collection procedures to,obtain
payment of the CET,as well as any other remedy School District may have under law,if
the person was not entitled to the exemption.. Statutory exemptions to the CET are
included in exhibit.A to this agreement.
5jRe_mittance. Following the effective date of this.Agreement,City of Tigard shall remit
the collected CET to School District on a quarterly basis,by the 30th of the month
following the quarter's end. The CET remittancand the CET Report shall be seat to the
School District, attention Bonnie M plethorpe, at 6'960 .S.W. Sandburg Street,Tigard,
Oregon.97223.Remittance will be by electronic,ftmds transfer to School:District's Local
Government Investment Pool Account Number 4036 or other similar account as School
District will hereafter designate.
6.CET Re„ arts. City of Tigard of Tigard shall prepare and submit to the School District
a report of CETs collected and building permits issued by the City of Tigard for the
previous quarter's construction activities within the School District boundaries. The
report shall include:the number of building permits issurid that month;the aggregate
square footage of residential construction;the aggregate square footage of non-residential
construction;the number of building permits for which,CET'exemptions were given; the
aggregate square footage of construction for the exempted construction;the aggregate
amount of CET paid; and the amount of CET administrative fee retained by City of
Tigard pursuant to this.Agreement.
7.Failure to pa E-- Construction Excise Taxes shall be paid by the person.
undertaking construction at the time that a permit authorizing the construction is issued.
Upon a person's refusal to or failure to pay the CET when due,the City of Tigard will not
issue the building permit. In no event shall the City of Tigard be liable,for failure to
collect CET when due.
S. kcords. City of Tigard shall make all records related to building permit activity, CET
collections,and CET exemptions available for School District,or its designated auditors,
as necessary for School District to audirt Construction Excise Tax collections.
.Page 2 of 6-CET IGA 'fty of 7Ygayd
1'gardl-Matatin School Ustrict
9.Administrative Fee: Reimbursement ofA ditional`Ex enses.
a, ' ' As consideration for the above described services, City of shad
retain the full I%of the CET collected by City ofTigard as authorized by Section,5 of
Senate Bill 1036, Prier to remitting the CET to School District,,City of Tigard shall
deduct this administrative fee directly from the CET collected,and the amounts deducted
andyetained shall'be identified on the repod submitted to School District. City of Tigard
shall establish a fund or,account for School District CET"revenue, and;shall deliosit all
revenues collected,minus the administrative fee,into such fund or account,
b. 'Ifthe administrative fee does not cover the City of Tigard!s actual cost of
a4ministering the CBT,the City of Tigard may seek reimbursement from the School
District for the difference between.the City of Ti d's actual oast of administering the
CET and the amount it has retained as the administrative fee. If the City of Tigard
desires to be reimbursed for its actual cost;the City of•Tigard shall submita,quarterly
invoice requesting reimbursement of administrative expenses for the preceding three
month period. The invoice shall itemize the City of Tigard's actual costs of administering
the tax and they amount of the administrati-ft fee it has retained for the same period. .For
the purposes of"this section, "actual costs"are costs that are directly attributable to the
collection and remittance:of the'CET,including staff time, cost of materials, and
transaction fees assessed against the City of Tigard for accepting CET payment by credit
card or other electronic means. The City of Tigard shall permit the School District access
to any and,all City of Tigard records in order to verify the City ofTigard's invoice.
Except in the case of a good faith dispute,the District shall pay to the.City of Tigard the
difference between the City of Tigard's itemized actual cast of administering.the tax and
the amount the City'of"Tigard has retained as the administrative fee within Thirty(30)
days of receipt of the City of Tigard's invoice.
10.Arntindment. This Agreement-may be amended by mutual written:agreement of the
Parties-
11. Other
arties-11. Other A regiments; This Agreement does not affect or alter any ether agreements
between School District and City of Tigard.
4
12. Defense and Indemnification. -'Subject to the limits of the Oregon Tort Claims A:ct,
Schaal District,agrees to defend,indemnify and hold harmless the City of Tigard,its
officers, agents and employees,against all claims and actions, oral all damages and
expenses related thereto,arising from the performance ofthis agreement,or relating to
the subject of this agreement,except for those caused by the sole negligence of the City
of Tigard or its officers and employees. The obligations of this paragraph shall include,
but not be limited to;
a. challenge to the City of T gard's collection or calculation of the CET on behalf
of the School District;
b, for any and all injury to any and all persons or property caused directly or
indirectly by reason of any and all acts or emissions of the Schoch District in the
performance of this Agreement or adoption of the CET;or
Page 3 cqf S-CET MA CIV Of"gard
7Ygard-74alatin School District
c.decisions of City of Tigard staff concerning the amount of any CET, including
calculation df such tax and/or any exemption(s);or
d: refusal or denial of any permit for failure to pay the School District CET;
13. School District and City ofTi ard•Contact/'arsons, School District and City of
Tigard hereby designate the following persons as the individuals having primary
responsibility for administration.of this Agreement,and as the person designatnd to
receive notice provided for herein. Either party may change its designated contact person
by written notice to the other party.
Tigard-Tualatin School-District 23J City of Tigard
Name: Bonnie Maplethorpe Name: Brian Blalock
Title: ChidfFinancial C7Mcer Title; Building Official
Address; 6960 SW Sandburg St Address. 13125 SW Hall Blvd
Tigard,,UF:. 07223 Tigard,CtR 97223
Telephone: 503A31.406 Telephone: 563318.2448
Email: Email:
bmaplethorpe@ttsd.k12.or.us ttsd.k12.or.us bxianb@tigard-or.gov
14, Notice. Whenever notice is required to be given under this Agreement;the notice
shall be given in writing to the other party's contact person by US Mail, first class
postage prepaid: In addition,notice maybe given by email or personal delivery.
15. General Trovisions, This Agreement is binding on and insures to the benefit of the
parties and their successors and assigns. Except with the other party's prior written
consent, a party may not assign any rights or delegate any duties under this Agreement.
The headings used in this Agreement are-solely for conveniefice of reference, are not part
of this Agreement, and are not to be considered in construing or interpreting this
Agreement. This Agreement sets forth the entire understanding of the parties with
respect to the, subject matter of this Agreement and supersedes any and all prior
understandings and agreements,whether written or oral,between the parties with respect
to such subject matter, A provision of this Agreement may be waived only by a written
instrument executed by the party waiving compliance. No waiver of any provision of this
Agreement shall constitute a waiver of any other provision, whether or not similar, nor
sinal/ anywaiver constitute a continuing waiver. Failure to enforce any provision of this
Agreement shall not operate as a waiver of such provision or any other provision, From
time to time, each of-the parties shall execute, acknowledge, and deliver any instruments
or documents necessary to carry out the:purposes of this Agreement. Time is of the
essence for each and every provision of this Agreement, Nothing°in.,this Agreement:
express or implied, is intended to confer can any person, other than the panties to this
Agreement, any right or remedy of any nature whatsoever. Each party shalt bear its own
expenses in connection with; this ,Agreement and the transactions contemplated by this
Agreement, This Agreement shrill- become effective upon: the approval of School
District's Board of Directors and the City of"Tigard Council.
Fuge 4 of 6—CETIGA City oafTigard
Tigard-Tualatin School District
.Jr
t � �
Tigard-Tualatin Schaal District 23J City of Tigard,
B : By: Craig Prosser
Ttle. a� � ender Title: Cit Mager
Date: �` Datb: all ,1
By. 4
Title:Bc d airman
Date: 1 ,
i
I
i
6
Page S orf6-CET Mel city ofYkard
Tigard-T rulatfn School District
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EXHIBIT A
EXEMPTIONS
The following improvements are exempt from the Construction excise tax by'statute, .
1. Private School Improvements r.
. Public Improvements as defined in Ul2.S 279A.01 0
3. Residential housing that is guaranteed to be affordable,under guidelines
established by`the United States Department of Housing and Urban Development,
to households that earn no more that 80%of the median household income for the
areaa in which the construction tax is imposed;for a pe'riod of at Least 60 years
following the date of construction of the residential-housing, .
4, Public or Private hospital.improvements
5., hnprovements to religious facilities primarily used for worsihip or education
associated With worship.
6. Agricultural buildings as defined.in ORS 455.31.5( )(a:)
I
Page 6 of 6—CET GA City of279ard
ftatd 21talatfn School District
3
I +
r Attachment 3
INTERGOVERNMENTAL A.GE2.l+MENT TO COLLECT AND RE,NUT
CONSTRUCTION EXCISI{TAX BE, TIME BEAVERTON SCHOOL
DISTRICT 48J AND THE' CITY OF TIGARD
This Intergovernmental Agreement is effective on the last date of signature below,
and is by and between the Beaverton School District,a school district organized under
the laws of the state of Oregon ORS 330.005�'Sc ool Distrief'), and the City of'Tigard,
apolitical subdivision of the State of Oregon,collectively referred to as"Parties."
WHEREAS, ORS 190.003 to 190.030 allows units of local government to enter
into agreementsfor perfo ince of any or all functions and activities which such units'
have authority to perfonn; and
WHEREAS,Chapter 829,Oregon Laws 2407(Senate Evill 1436),authorize
school districts,as defined in ORS 330.005,to impose construction excise taxes to fund
capital improvements to school facilities;and
WHEREAS, School District represents that it has prepared and adapted a long
term facilities plan for capital improvements;as required by SB 1036,and
WHEREAS, School District is contemplating imposing a construction excise tax
within the School District and desires to enter into an intergovernmental agreement with
City of Tigard to collect the tax prior to the adoption of a construction excise tax,and
NOW THEREFORE,the Parties hereto agree as follows
1. 7.nfonngkn and Fms. School District shall create and provide to City of Tigard: (i
information,forms,and assistance explaining the School District Construction.Excise
Tax("CET"),(ii)information and forms for CET exemptions;and(iii)any other forms
or information necessary for implementation of the CET,
2. Sta;�n . City of Tigard shall provide sufficient staff calculate and collect the
School District CET as prescribed in this agreement along with its collection of other
construction permit fees. School District shall provide-sttff'�cient staff to iplemet the
CET program.
3..Collection,Start date. City of Tigard agrees to assess and collect the CET on behalf of
School District for those properties within School District and.within City of Tigard.
City of Tigard shall begin collecting the District Mon March 1,2008 after the District
gives notice to the City of Tigard of the adoption of the CET,including a copy of .
District's resolution imposing the tax,or the effective date of the CET stated in the
Resolution,whichever is later. City of Tigard shall collect the District CET until the CET
expires or this agreement is terminated by either the School District or City of Tigard
upon 64 days written notice. In the event the School Distract increases or otherwise
modifies the tax,it shall send written notice to the City of Tigard of the increase or ether
Page I of6--CET IGrI 3 City of Tigard
Beaverton School District
y
i � I
modification, including a copy of School D strict"s resolution adopting the change. The
City of Tigard shall collect the tax at the new rate within fifteen(15)business days after
notice is received by the City of Tigard, or upon the effective date of the change stated in
the School:District Resolution,whichever is later.
4.Exemptions, School District shall provide City of Tigard with all forms necessary for
CET exemptions, and any other forums or information necessary for implementation of the
CET, If a Person or entity asserts that it is exempt from the GET and files a School
District CET Exemption.Form at the time the CET would otherwise be due,City o
Tigard will grant the exemption if it appears to be a valid claim of exemption under the
School District Resolution adopting the GET, It shall be School District's responsibility
to determine the validity of the exemption and to institute collection procedures to obtain
payment of the CRT,as well as any other remedy School District may have under law,if
the Person was not entitled to the exemption. Statutory exemptions to the CET are
included in exhibit A to this agreement.
5.-Remittance, Following the effective date of this Agreement,City of Tigard shall remit
the collected.CET to School District on a quarterly basis,by the 30th of the month
following the quarter's end. The CET remittance and the CET Report shall be sent to the
School District,attention Janice E senberg,at 1,6550 SW 1vlerlo Rd.,Beaverton,Oregon
97006.Remittance will be by electronic funds transfer to School District GET Account at
US Bank or other similar account as School District will hereafter designate
6.CET Reports. City of Tigard of Tigard shall prepare and submit to the School District
a report of the CETs collected and building permits issued by the City of Tigard for the
previous quarter's construction activities within the School District boundaries. The
report shall include:the number of building pernnits issued that month;the aggregate
square footage+of residential:construction.;the aggregate square footage of non-residential
construction;the number of building permits for which CET exemptions,were given;the
aggregate square footage of construction for the exempted construction,the aggregate
amount of CET paid,and the amount of CET administrative fee retained by City of
Tigard pursuantto this Agreement.
7,Failure to Pav CET. Construction.Excise Taxes shall be paid by the person
undertaking construction at the time that a permit authorizing the construction is issued.
in no event shall the City of Tigard be liable for failure to collect CET WI-ten clue, In the
event a person Fails to pay the CET when due,the City of Tigard shall notify School
District in writing within five(5)business days of discovery of such failure to,pay,with
information adequate for School District to begin collection procedures against that
Person,including the Person's name,address,phone numbers,construction project,
square footage of now construction,and building permit number. Upon a,Person's
refusal or failure to pay the CET,it shall be School District's responsibility to institute
collection procedures to obtain payment of the GET as well as any other remedy School
District may have under law,
i
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Page 2 of 6—CET IGA City of I igard
Beaverton&hoat District
8.Records. City of Tigard shall make all records related to building permit activity,
CET collections,and CLT exemptions available to School District,or its designated
auditors,as necessary for School District to audit Construction Excise Tax collections.
9. idrninistrattve Fee-Reiinbursojent of Additional Expenses,
a, As consideration for the.above described services,City of Tigard shall
retain the full 1%of the CET collected by City of Tigard as authorized by Section 5 of
Serrate Bill 1436. Prior to remitting the CET to School District,City of Tigard shall
deduct this administrative fee directly from the CET collected,and the amounts deducted
and retained shall be identified on the report submitted to School District. City of Tigard
shall establish a fund or account for School District CET revenue,and shall deposit all
revenues collected,minus the administrative fee,into such fund or account.
b. If the administrative fee does not cover the City of Tigard's actual dist of
administering the CHT,the City of Tigard may seek reimbursement from the School*
District for the difference between the City of Tigard's actual:cost of administering the
CET and the amount it has retained as the administrative fee. If-die City of Tigard
desires to be reimbursed for its actual cost,the City of Tigard shall submit a quarterly
invoice requesting reimbursement of administrative expenses for the preceding three
month period. The invoice shall itemize the City of Tigard's actual costs of administering
the tax and the amount of the administrative fee it has retained for the same period. For
the purpose's of this section,"actual costs' are costs that are directly attributable to the
collection and remittance of the CET,including staff time,cost ofmaterials,and
transaction fees assessed against the City of Tigard for accepting CET payment by credit
card or other electronic means. The City of Tigard shall permit the School District access
to any and all City of Tigard records in order to verify the City of Tigard's invoice.
Except in the case of a good faith dispute,the District shall pay to the City of Tigard the
difference between the City of Tigard's itemized actual cast of administering the tax and
the amount the City of Tigard has retained as the administrative fee within Thirty(30)
days of receipt of the City of Tigard's invoice.
to.Amendment. This Agreement may be amended by mutual written agreement of the
Fatties.
11.Other Agreements, This Agreement dries not affect or alter any other agreements
between School District and City of Tigard.
12. Defense and hi demn'ification. Subject to the limits of the Oregon Tort Claims Act,
School District agrees to defend,indemnify and hold harmless the City of Tigard,its
officers,agents and employees,against all claims and actions, and all damages and
expenses related thereto,arising from the performance of this agreement,or relating to
the subject of this agreement,except for those caused by the sole negligence of the City
of Tigard or its officers and employees. The obligations of this paragraph shall include,
but not be limited to.
r:.
Page 3 of 6—CRT IGA , City of ngard
Beaverton School District
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a• challenge to the City of'T° gard's collection or calculation of the CET on behalf
of the School District,
b. for any and all injury to any and all persons or property caused directly
indirectly by reason of any and all acts or omissions of the School District in:the
performance of this Agreement or adoption of the CET;or
c. decisions of City of Tigard staff concerning the amount of any CET, including
calculation of such tax /or any exemptions);or
d, refusal or denial of any permit for failure to pay the School District CET,
13 School District and C&.of of Tigam.d Contact Persons, School District and City of
Tigard hereby designate the following persons as the individuals having primary
responsibility for administration of this Agreement,and as the person designated to
receive notice provided for herein. Either party may change its designated contact person
by written notice to the other party,
Beaverton School District City of Tigard
Namne Janice Essen erg Marne: Brian Blalock
Title. Chief Financial Officer Title. Building Official
Address: 16550 SW Motto load Address: 13125 SW Hall Blvd
:Beaverton:,OR 97006 Tigard,OR 37223
Telephone. 503.591.4262 Telephone: 583.718.2448
Email. Email
janice—essenberg@beaverton.kl2.or.us brianb@tigard-or.gov
tigard-or.gov
14. Notice. Whenever notice is required to be given under this Agreement,the notice
shall be given in writing to the other patty's contact person by US Mail,first class
postage prepaid. In addition,notice may given by email or personal delivery.
1 , general Provisions. This Agreement is binding on and insures to the benefit of the
parties and their successors and assigns. Except with the other party's prior written
consent, a party may not assign any rights or delegate any duties under this Agreement.
The headings used in this.Agreement are solely for convenience of reference,are not part
of this Agreement, and are not to be considered in construing or interpreting this
Agreement. This Agreement sets forth the entire'understanding of the parties with
respect to the subject matter of this Agreement and supersedes any and all prior
understandings and agreements,whether written or oral,between the parties with respect
to such subject matter. A provision of this Agreement may be waived only by a.written
instrument executed by the party waiving compliance. No waiver of any provision of this
Agreement small constitute a waiver of any other provision, whether or not similar, nor
shall any waiver constitute a.continuing waiver. ;failure to enforce any provision of this
Agreement shall not operate as a waiver of such provision or any other provision. From
time to time,each of the parties shall execute, acknowledge, and deliver any instrcunents
or documents necessary to carry out the purposes of this Agreement. Time is of the
essence for each and every provision of this Agreement, Nothing in this Agreement,
express or implied, is intended to confer on any person, other than the paries to this
-
city of Tigard
Foga 9 of 6 CET IGs1 Beaverton School Distrtct
y � ;
Agreement, any right or remedy of any nature whatsoever. :tach party shall bear its own
eicpenses in connection tvi �b this Agreement and the transactions contemplated by this
Agreement. This Agreement sludl became effective upon the approval of Schoch
District's Board.of Directors and the City of Tigard Council.
Beaverton School District 481 city of and x
By: Jerome Colonna By; Cg Prosser
Title. Superintendent Title: City ager
Date: ., "/' $' Date:
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Beaverton School Biatrial
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EXEMPTIONS
The following improvements are exempt from the Construction excise tax by statute
1, private School linprovetments
2. Public improvements as defined in ORS 279A.41.0
3. Residential housing that is guaranteed to be affordable,'under,guidelines
established by the United.States Department of Housing and Urban Development,
to households that eam no more that 80%of the median household income for the
area in which the construction tax is unposed,for a period of at least 60 years
following the date of construction of the residential housing:
4. Public or Private hospital improvements
5. Improvements to religious facilities primarily used for worship or education
associated with worship.
6. Agricultural buildings as defined in URS 455.315(2)(a)
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Pane 6 of 6`—CET IGA City ofYYSard
Beaverton School District