CCDA Resolution No. 13-02 CITY OF TIGARD, OREGON Corrected Scrivener's Error
to CCDA Resolution No.
CITY CENTER DEVELOPMENT AGENCY 13-02;re-signed by Chair
RESOLUTION NO. 13-02 Cook on September 3,2013
A RESOLUTION ADOPTING THE FISCAL YEAR 2013-2014 BUDGET,WITH
ADJUSTMENTS, MAKING APPROPRIATIONS,AND IMPOSING AND CATEGORIZING
TAXES.
WHEREAS, a hearing by the City Center Development Agency Budget Committee on the budget
document, as proposed by the Executive Director, was held on April 22, 2013 and April 29, 2013,
where all interested persons were afforded an opportunity to appear and be heard with respect to the
budget;and
WHEREAS, the budget for the City Center Development Agency for the year beginning July 1, 2013
was duly approved and recommended to the City Center Development Agency Board of Directors by
the regularly constituted Budget Committee at its meeting on April 29, 2013, after proceedings in
accordance with Chapter 294,Oregon Revised Statutes;and
WHEREAS, a summary of the budget as required by Chapter 294.438 was duly published in the Tigard
Times,a newspaper of general circulation in the City in accordance with Chapter 294.448;and
WHEREAS, a hearing by the City Center Development Agency Board of Directors on the budget
document as approved by the Budget Committee,was duly called and held on June 11, 2013,where all
interested persons were afforded an opportunity to appear and be heard with respect to the budget.
NOW,THEREFORE,BE IT RESOLVED by the City Center Development Agency that:
SECTION 1: The City Center Development Agency Board of Directors adopts the budget for FY
2013-14 as approved by Budget Committee on May 6, 2013 with adjustments made
by City Center Development Agency Board of Directors during the budget hearing
on June 11,2013.
SECTION 2: The amounts appropriated for each fund for the fiscal year beginning July 1,2013,are
shown on the attached — Exhibit B Schedule of Appropriations as approved by
Budget Committee on May 6, 2013 with adjustments made by City Center
Development Agency Board of Directors during the hearing on June 11,2013.
SECTION 3: The City Center Development Agency Board of Directors certifies to the county
assessor of the County of Washington, Oregon a request for the maximum amount
of revenue that may be raised by dividing the taxes under Section 1c, Articles IX of
the Oregon Constitution and ORS Chapter 457.
SECTION 4: This resolution is effective immediately upon passage.
CCDA Resolution No. 13-02
Page 1
*PASSED: This 11 th day of une, 2013.
*Chairity of Tigard
City CeVer Development Agency
*Chair Cook signed corrected resolution on September 3,
2013.
ATTEST:
r—)
Recorder—City of Tigard City Cent Development Agency
CCDA Resolution No. 13-02
Page 2
SCHEDULE OF APPROPRIATIONS �_i ,b4 e
Budget �, .5, I---),-OL
Commirtck. Council
Fund Program Proposed Change, Approved Changes Adopted
Urban Renewal Debt Service
Policy and Administration 0 0 Il
Commurmy Development 0 0 0
Commuma°Services 0 0 1)
Public\Forks 0 0 0
Debt Service 361,000 0 361,0()i)
loan to CCDA (1 0 0
Transfer 0 0 0
Capital Improvements 0 0 0
Contingency 0 0 0
361,000 0 361,OfX)
Urban Renewal Capital Improvements
Policy and Administration 0 0 0
Community Development 0 0 0
Community Services 0 0 0
Public Works 0 0 0
Debt Service 0 0 0
Loan to CCDA 0 0 0
Transfer 0 I3 0
Capital Improvements 546,000 0 546,000
Cantinge"y 0 0 n
546,(Na0 0 546,01N)
,all Funds
Policv and Administration 0 0 0
Community Development 0 0 ti
Community Services 0 0 0
Public Works 0 0 0
Debt Service 361,000 0 361,04V
Loan to CCDA 0 0 0
Transfer 0 0 0
Capital improvements 546,000 0 546,000
Contingency 0 0 0
9o',lNw 0 l(17'056
Technical Adjustments to the 2013-2014
Approved Budget
City Center Development Agency
#1: Urban Renewal
The City Center Development Agency(CODA)requires a carry forward of funds in the amount of
$35,000 for professional consulting services that the Agency is contractually obligated to complete as
well as funding the Fagade Improvement Program. The consulting services are for$10,000 and
include a contract that will continue to develop opportunity studies to assist with the redevelopment
of properties located within the Urban Renewal District.In addition,there is one property;Max's
Fanno Creek Brew Pub that has been awarded a$25,000 grant through the Fagade Improvement
Program to receive architectural design assistance that will begin after.f my 1,2013. The funds were
loaned to the CCDA from the City of Tigard in FY 2013,but the projects were not completed. The
result will be an increase in the beginning fund balance in the Urban Renewal Capital Improvements
Fund by$35,000 for FY 2014 which will fund the contracts for capital improvements.
Urban Renewal Capital Improvements Fund
Proe[am Original Approved Recommended Chance Revised Approved
Policy&Admin. 0 0 0
Comm.Develop. 0 0 0
Comm.Services 0 0 0
Public Forks 0 0 0
Debt Service 0 0 0
Loan to CODA 0 0 0
Transfers 0 0 0
Capital Improvements 546,000 35,000 581,000
Contin n 0 0 0
SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes
Adopted
Urban Renewal Debt Service
Policy and Administration 0 0 0
Community Development 0 0 0
Community Services 0 0 0
Public Works 0 0 0
Debt Service 361,000 0 361,000
Loan to CODA 0 0 0
Transfer 0 0 0
Capital Improvements 0 0 0
Contingency 0 0 0
361,000 0 361,000
Urban Renewal Capital Improvements
Policy and Administration 0 0 0
Community Development 0 0 0
Community Services 0 0 0
Public Works 0 0 0
Debt Service 0 0 0
Loan to CODA 0 0 0
Transfer 0 0 0
Capital Improvements 546,000 0 546,000
Contingency 0 0 0
546,000 0 546,000
All Funds
Policy and Administration 0 0 0
Community Development 0 0 0
Community Services 0 0 0
Public Works 0 0 0
Debt Service 361,000 0 361,000
Loan to CCDA 0 0 0
Transfer 0 0 0
Capital Improvements 546,000 0 546,000
Contingency 0 0 0
907,000 0 907,000
Technical Adjustments to the 2013-2014
Approved Budget
City Center Development Agency
ill: Urban Renewal
The City Center Development Agency(CCDA)requires a carry forward of funds in the amount of
$35,000 for professional consulting services that the Agency is contractually obligated to complete as
well as funding the Facade Improvement Program. The consulting services are for$10,000 and
include a contract that will continue to develop opportunity studies to assist with the redevelopment
of properties located within the Urban Renewal District.In addition,there is one property;Max's
Fanno Creek Brew Pub that has been awarded a$25,000 grant through the Facade Improvement
Program to receive architectural design assistance that will begin after July 1,2013. The funds were
loaned to the CCDA from the City of Tigard in FY 2013,but the projects were not completed. The
result will be an increase in the beginning fund balance in the Urban Renewal Capital Improvements
Fund by$35,000 for FY 2014 which will fund the contracts for capital improvements.
Urban Renewal Capital Improvements Fund
Program Original Approved Recommended Change Revised
Approved
Policy&Admin. 0 0
0
Comm.Develop. 0 0
0
Comm.Services 0 0
0
Public Works 0 0
0
Debt Service 0 0
0
Loan to CCDA 0 0
0
Transfers 0 0
0
Capital Improvements 546,000 35,000 581,000
Contingency 0 0
0
Total Fund $546,000 535,000
$581,000
F-i Ie- (�-h
Cathy Wheatley Co Lt n[' ( FSUCu � _
From: Toby LaFrance Ct nd cc DA
Sent: Tuesday, September 03, 2013 12:29 PM
To: Cathy Wheatley
Subject: FW: City Center Development Agency budget appropriations [IWOV-
Worksite.FID1366335]
Attachments: Toby LaFrance5.vcf; Res-Adopt 2013-2014 Budget - Revised 20130826.doc; Res-Adopt
2013-2014 CCDA Budget - Revised 20130826.docx
Per City Attorney's advice below, please have the Mayor sign the revised budget resolutions to correct the scriveners
error. Please let me know when a signed copy is available so that I can forward them to DOR.
Thank you.
Toby LaFrance
City of Tigard
■ Director of Finance&IS
(503)718-2406'r'.or{.
toby@tigard-or.gov
13125 SW Hall Blvd.
Tigard,OR 97223
www.tigard-or,gov
From: Damien Hall [mailto:Damien.Hall@jordanramis.com]
Sent: Tuesday, August 27, 2013 4:05 PM
To: Toby LaFrance
Subject: RE: City Center Development Agency budget appropriations [IWOV-Worksite.FID1366335]
Toby,
Tim indicates that the scriveners error can be utilized to add the indicated language because it does not change the
effect of the resolution (e.g. adoption of the appropriation schedule),and is in furtherance of the intent of the
resolution.
Please go ahead and have the mayor sign the resolutions once revised to fix this error. A note to the file to document
the process is also appropriate.
Damien
DAMIEN HALL
JORDAN RAM IS FC 7
ATTORNEYSAT LAW
ERAS:
From: Toby LaFrance Finailto:Toby tigard-or.gov]
Sent: Tuesday, August 27, 2013 12:38 PM
To: Damien Hall
Subject: RE: City Center Development Agency budget appropriations [IWOV-Worksite.FID1366335]
1
Thanks. I'll be gone after 2:30, but will be able to check emails.
Toby LaFrance
City of Tigard
■ Director of Finance&IS
(503)718-2406ork.
toby@tigard-or.gov
13125 SW Hall Blvd.
Tigard,OR 97223
www.tiga rd-o r,g ov
From: Damien Hall [mailto:Damien.HalWjordanramis.com]
Sent: Tuesday, August 27, 2013 12:37 PM
To: Toby LaFrance
Subject: RE: City Center Development Agency budget appropriations [IWOV-Worksite.FID1366335]
Got it, thanks. That definitely helps the case for a scrivener's error.
I'll touch base with Tim this afternoon and get back to you.
Damien
DAMIEN HALL
10 RDAN RAMI S PC
ATTORNEYS AT LAW I r�A�4
From: Toby LaFrance [mailto:Toby@tigard-or.gov]
Sent: Tuesday, August 27, 2013 12:36 PM
To: Damien Hall
Subject: RE: City Center Development Agency budget appropriations [IWOV-Worksite.FID1366335]
No. The Schedules were attached to the original resolutions. I have attached the Schedule of Appropriations. Sorry for
the confusion. They do not need to be changed, so I had not included them in my prior emails.
Toby LaFrance
City of Tigard
■ Director of Finance&IS
(503)718-2406V'ork
toby@tigard-or.gov
13125 SW Hall Blvd.
Tigard,OR 97223
www.tigard-or.gov
From: Damien Hall [mailto:Damien.Hall(&jordanramis.com]
Sent: Tuesday, August 27, 2013 12:27 PM
To: Toby LaFrance
Subject: RE: City Center Development Agency budget appropriations [IWOV-Worksite.FID1366335]
Is it accurate to say that the amendment to the resolution is not just to the text, but also adding the appropriations
exhibit that was not part of the prior resolutions?
Damien
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DAMIEN HALL
J 0 RDAN RAM I S
u
ATTORNEYS AT LAW
From: Toby LaFrance [mailto:Toby(abtigard-or.gov]
Sent: Tuesday, August 27, 2013 12:19 PM
To: Damien Hall
Subject: RE: City Center Development Agency budget appropriations [IWOV-Worksite.FID1366335]
Sure. I highlighted the additional language. In both cases it is Section 2 and the other sections moved down one.
Toby LaFrance
City of Tigard
■ Director of Finance&IS
(503)718-2406,cork:
toby@tigard-or.gov
13125 SW Hall Blvd,
Tigard,OR 97223
www.tigard-or,gov
From: Damien Hall [mailto:Damien.Hall6ljordanramis.coml
Sent: Tuesday, August 27, 2013 12:13 PM
To: Toby LaFrance
Subject: RE: City Center Development Agency budget appropriations [IWOV-Worksite.FID1366335]
Toby,
Can you send me a document that is has the resolution with your proposed amendment highlighted? I can then provide
this to Tim, and get his direction on whether a scriveners error is in play, or if council action at a meeting is
needed. Thanks.
Damien
DAMIEN HALL
J O RDAN RAMI S Pc n
ATTORNEYS AT LAW
From: Toby LaFrance [mailto:TobyCcbtigard-or.gov]
Sent: Monday, August 26, 2013 6:01 PM
To: Damien Hall
Subject: FW: City Center Development Agency budget appropriations
Damien,
Per our discussion last week, DOR has contacted us to say that they do not think our Budget Resolution is legal and is
requesting a replacement. I have attached our adopted resolutions,and I am forwarding sample documents DOR
provided, and revised resolutions based on their samples.
Essentially we need language that states the appropriations within the budget.
What I would like is your recommendation on a process to get a corrected budget resolution signed. Ideally, we can
agree that this is a Scribner's error and have the Mayor sign without going to an additional Council meeting. Ideally,we
could have the Mayor sign before or after the meeting on September 3ra
3
Thanks for your help.
Toby LaFrance
City of Tigard
Director of Finance&IS
(5031718-2406 l:brl,
toby@tigard-or.gov
13125 SW Hall Blvd.
Tigard,OR 97223
www,tigard-or.gov
From: CULVER Xann-Marie F [mailto:xann-marie.f.culver(abdor.state.or.us]
Sent: Thursday, August 08, 2013 4:58 PM
To: Toby LaFrance
Subject: FW: City Center Development Agency budget appropriations
Toby,
As we discussed, I am sending the statute that requires taxing districts subject to Local Budget Law to make
appropriations through ordinance or resolution (below), the Department of Revenue template resolution (attached)and
language samples used by other cities for resolutions making appropriations with a separate listing of the appropriations
(attached). I did find the City of Tigard tax certification (LB-50) and resolutions and see that resolution does not make
appropriations and does not comply with Local Budget Law.
I was mistaken earlier when I stated the City and Agency would not be eligible for property tax revenue.The resolutions
correctly impose and categorize tax so that isn't a problem. However,the lack of appropriations approved by resolution
does not give the City or Agency lawful authority to expend any funds until those resolutions are completed.
Please let me know if you have any further questions.
294.456 Governing body to adopt budget, make appropriations, declare and categorize property tax
amount or rate; amendment of budget estimates, appropriations and tax amounts or rates limited;
requirements for appropriations and tax amounts or rates. (1)(a) After the public hearing required under
ORS 294.453 (1) and consideration of matters discussed at the public hearing, the governing body of a
municipal corporation shall enact the ordinances or resolutions necessary to adopt the budget, to make the
appropriations, to determine, make and declare the ad valorem property tax amount or rate to be certified to the
assessor for either the ensuing year or each of the years of the ensuing budget period and to itemize and
categorize the ad valorem property tax amount or rate as required under ORS 310.060.
(b) The governing body may amend the budget estimates and proposed ad valorem property tax amount or
rate in the budget document before adoption under paragraph(a) of this subsection and after adoption if the
post-adoption amendments are adopted prior to the commencement of the fiscal year or budget period to which
the budget relates.
(c) Notwithstanding paragraph (b) of this subsection, unless the amended budget document is republished
pursuant to ORS 294.438 or 294.448 in the same manner as the original budget and another public hearing is
held pursuant to ORS 294.453 (1), or except to the extent ad valorem property taxes may be increased under
ORS 294.476:
(A) The amount of estimated expenditures for each fund in an annual budget may not be increased by more
than $5,000 or 10 percent of the estimated expenditures, whichever is greater;
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(B) The amount of estimated expenditures for each fund in a biennial budget may not be increased by more
than $10,000 or 10 percent of the estimated expenditures, whichever is greater; and
(C) The amount or rate of the total ad valorem property taxes to be certified by the municipal corporation to
the assessor may not exceed the amount approved by the budget committee.
(2)(a) After a public hearing under ORS 294.453 (2) or(3), receipt of the certification of the tax supervising
and conservation commission, if required, and consideration of any orders, recommendations or objections
made by the tax supervising and conservation commission in accordance with law, the governing body of a
municipal corporation shall enact the ordinances or resolutions necessary to adopt the budget, to make the
appropriations, to determine, make and declare the ad valorem property tax amount or rate for either the ensuing
fiscal year or each of the fiscal years of the ensuing budget period and to itemize and categorize the ad valorem
property tax amount or rate as required under ORS 310.060.
(b)The action taken by the governing body under paragraph (a) of this subsection on each order,
recommendation or objection made by the commission, with the reasons for the action, must be included in the
ordinance or resolution adopting the budget.
(c) The governing body shall send a certified copy of the ordinance or resolution to the commission within
15 days after the date the ordinance or resolution is adopted.
(d) The governing body may amend the budget estimates, appropriations and ad valorem property tax
amount or rate in the budget document before adoption under paragraph(a) of this subsection and after adoption
if the post-adoption amendments are adopted prior to the commencement of the fiscal year or budget period to
which the budget relates.
(e)Notwithstanding paragraph (d) of this subsection, unless the amended budget document is resubmitted to
the tax supervising and conservation commission for another public hearing and for recommendations or
objections of the commission, or except to the extent ad valorem property taxes may be increased under ORS
294.476:
(A) The amount of estimated expenditures for each fund in an annual budget may not be increased by more
than$5,000 or 10 percent of the estimated expenditures, whichever is greater;
(B) The amount of estimated expenditures for each fund in a biennial budget may not be increased by more
than $10,000 or 10 percent of the estimated expenditures, whichever is greater; and
(C) The amount or rate of the total ad valorem property taxes to be certified by the municipal corporation to
the assessor may not exceed the amount shown in the budget document at the time of the budget hearing.
(3)(a) Except as provided in subsections (4) and (5) of this section,the appropriations required under
subsections (1) and (2) of this section must contain:
(A) One amount for each organizational unit or program of each fund that is the total of all amounts for
personnel services, materials and services and capital outlay attributable to the organizational unit or program;
and
(B) Separate amounts in each fund for operating expenses for personnel services, materials and services and
capital outlay that cannot be allocated to a particular organizational unit or program and for debt service, special
payments, interfund revenue transfers and operating contingencies.
(b) Separate amounts for activities within an organizational unit or program may be appropriated separately.
(c) For a municipal corporation to which the terms"organizational unit" and"program"do not apply,the
appropriations must contain separate amounts for personnel services, materials and services, capital outlay, debt
service, special payments, interfund revenue transfers and operating contingencies for each fund.
(4) For a school district or an education service district, the appropriations required under subsections (1)
and (2) of this section must contain separate amounts in each major fund for each major function, as prescribed
by the Department of Education in consultation with the Department of Revenue, including instruction, support
services, enterprise and community services, facilities acquisition and construction, interfund revenue transfers,
debt service and operating contingencies.
(5) For a community college district, the appropriations required under subsections (1) and (2) of this
section must contain separate amounts in each fund for:
(a) Each major function, as prescribed by the Department of Community Colleges and Workforce
Development in consultation with the Department of Revenue, including instruction, instructional support,
5
student services, community services, college support services, interfund transfers, debt service and operating
contingencies;
(b) Each major function as required under subsection (4) of this section; or
(c) Each program or each object classification required under subsection (3) of this section.
(6) Except as provided in ORS 294.338, 294.463, 294.466, 294.471, 294.473 and 294.478, after the
governing body has enacted the ordinances or resolutions necessary to adopt the budget as required under this
section, an expenditure, or encumbrance if encumbrance accounting is used, of public money may not be made
for any purpose in an amount greater than the amount appropriated.
(7) The governing body of a municipal corporation shall record the amount or rate of ad valorem property
taxes to be certified and the purposes for which the taxes will be used. Except as provided in ORS 294.476, the
municipal corporation may not certify ad valorem property taxes in an amount or rate greater than the amount or
rate recorded for the purposes indicated.
(8)(a) The governing body of a municipal corporation shall determine, make and declare ad valorem
property taxes under subsections (1) and (2) of this section as a rate per$1,000 of assessed value if the taxes are
operating taxes or rate-based local option taxes.
(b) The governing body shall determine, make and declare ad valorem property taxes under subsections (1)
and (2) of this section as an amount if the taxes are certified as amount-based local option taxes, to pay principal
and interest on exempt bonded indebtedness or to pay other government obligations described in section 11 (5),
Article XI of the Oregon Constitution. [Formerly 294.435]
Xann Culver
From: CULVER Xann-Marie F
Sent: Thursday, August 08, 2013 10:44 AM
To: tobyCa tigard-or.gov
Subject: City Center Development Agency budget appropriations
Toby,
I received and reviewed the City of Tigard urban renewal City Center Development Agency tax certification (UR-50) and
budget resolutions.A list of appropriations was included, but the resolutions do not authorize the appropriations and
this is a requirement. Please send me a resolution that authorizes the appropriations as soon as possible. Let me know if
you have any questions or would like a copy of the resolution from last year as an example.
Xann Culver
OK Dept.of Kevenue
PTD/AT5
rinance,Taxation,and]exemptions
503)945-8474
xann-marief.culver@state.or.us
DISCLAIMER: E-mails sent or received by City of Tigard employees are subject to public record laws. If requested, e-mail
may be disclosed to another party unless exempt from disclosure under Oregon Public Records Law. E-mails are retained
by the City of Tigard in compliance with the Oregon Administrative Rules"City General Records Retention Schedule."
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