HomeMy WebLinkAbout10/09/1985 Meeting
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, M I NUT E S
. Eugene City Council
City Council Chamber
October 9, 1985
Noon
COUNCILORS PRESENT: Cynthia Wooten, Richard Hansen, Emily Schue, Ruth Bascom,
Debra Ehrman, Roger Rutan, and Jeff Miller.
COUNCILOR ABSENT: Freeman Holmer.
The regular meeting of the City Council of the City of Eugene, Oregon, was
called to order by Council President Cynthia Wooten in the absence of His
Honor Mayor Brian B. Obie.
I. ITEMS FROM MAYOR AND COUNCIL, APPOINTMENTS, ANNOUNCEMENTS, AGENDA
ADJUSTMENTS
A. Distribution of TransPlan
e Councilor Bascom announced that the Metropolitan Area Transportation Committee
had met and are distributing copies of the TransPlan, which councilors will
receive before long. She said the projected vehicle registration in this area
is seven percent of the projected vehicle registration in the state, but the
area will only receive two percent of the State funds for street and highway
improvements. She said our area is underfunded by the State. City represen-
tatives should have an incentive for working hard to get a fair share of State
funds.
Answering a question from Councilor Wooten, Ms. Bascom said the TransPlan
replaces the T-2000 Plan. The TransPlan contains projections for an addi-
tional population of 100,000, but it does not project a date when the metro-
politan area will have an additional 100,000 people.
B. L-COG Appreciation Dinner
Councilor Schue said the L-COG Appreciation Dinner will be held October 25,
1985. She urged councilors to attend. Senator Hatfield will speak.
C. Police and Fire Response Times
Councilor Miller said he has received inquiries from constituents about police
and fire response times. He suggested the council review cost estimates of
increasing the number of police officers and firefighters. Mr. Gleason
responded that the council.s goal-setting session would be an appropriate time
to discuss service levels. He will prepare a report.
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MINUTES--Eugene City Council October 9, 1985 Page 1
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D. Appreciation from University of Oregon Representatives
. Councilor Ehrman said that University of Oregon representatives have expressed
appreciation for the efforts of City representatives during the legislative
session.
E. Information on Ballot Measure
Ms. Ehrman had asked for information from the staff about publicity being gen-
erated by the City about the income tax ballot measure. She said the City
should distribute neutral information. She is pleased with the Fact Sheet.
She suggested that the council consider plans during a work session.
F. Airport Expansion Plans
Mr. Rutan said he and Councilor Hansen have met with Bob Shelby and Ed Smith
to discuss the airport expansion plans. Mr. Shelby will discuss the plans
with local contractors. Mr. Rutan will attend the meetings.
Answering a question from Ms. Ehrman, Mr. Rutan said no effort to scale down
the plans has been made. The project is planned incrementally. It coul d be
changed if the council wished.
Ms. Wooten suggested some thought be given to scaling down the project.
Councilor Hansen said an enclosed area for boarding and unboarding is very
e important to the expansion and dictates how the expansion is planned.
G. Eugene Celebration
Mr. Rutan expressed his appreciation for the excellent job Ms. Wooten did in
directing the Eugene Celebration.
II. COMMUNITY REPORT: COMMUNITY SCHOOLS PROGRAM
City Manager Micheal Gleason introduced the agenda item and said that Molly
Stafford would give the staff report.
Ms. Wooten said that Ms. Stafford represents the City on the Community School
Coordinating Committee (CSCC).
Ms. Stafford distributed a pamphlet titled "Eugene 4-J Community Schools Are
Open for You" and two pages which described the community school s. She said
Twin Oaks and Awbrey Park schools are new community schools this year. Neigh-
borhood groups were encouraged to get involved in the application process for
the new schools. City funds do not support the new schools because they are
not inside the city limits. She said City support for community schools is
essential because it ensures that the programs will reach all citizens.
The 4-J Board of Directors approved revisions in the 4-J Community School pol-
icies which the CSCC recommended, Ms. Stafford said. The revisions did not
- affect the four goals for community schools adopted by the City Council and
MINUTES--Eugene City Council October 9, 1985 Page 2
the 4-J Board of Directors in 1979. She said community school coordinators
e work closely with City Community Centers to avoid duplication, present comple-
mentary programs, and jointly sponsor activities. She discussed programs in
the middle schools and cooperative programs with neighborhood groups. She
said programs at the community schools differ because the programs reflect
citizen participation in planning. The community school advisory group meet-
ings are attended by many neighborhood people who are not involved in regular
school activities.
Answering a question from Mr. Hansen, Ms. Stafford said 4-J policies indicate
that all schools should become community schools. However, if community
schools are begun in neighborhoods which are not ready for them, the schools
grow very slowly. Consequently, the CSCC recommends new community schools
only when interest is shown by the neighborhood. Currently, no funds to
expand the number of community schools are available.
Replying to a question from Ms. Bascom, Ms. Wooten said the City contributes
$36,000 and the 4-J district contributes $150,000 to community schools.
Ms. Stafford said both the City and the school district reduced the funding
several years ago . Two years ago, the school district raised its contribu-
tion and the City did not.
Ms. Wooten announced that Christine Donahue, Neighborhood Liaison, will be the
liaison between community school coordinators and City Parks and Recreation
Department staff.
e III. RESOLUTION CONCERNING SCHOOL DISTRICT 4-J AND CITY OF EUGENE COOPERATION
(memo, resolution distributed)
City Manager Micheal Gleason introduced the agenda item.
Res. No. 3943--A resolution of cooperation among the Eugene City
Council and the Boards of Directors of School
Districts 4-J and 52.
Mr. Hansen moved, seconded by Ms. Schue, to adopt the resolu-
tion.
Answering a question from Mr. Hansen, Ms. Wooten said the resolution formal-
izes a commitment to work together aggressively. Mr. Gleason said approval of
the resolution by the elected officials will make organizational change eas-
ier.
Roll call vote; the motion passed unanimously, 7:0.
Ms. Wooten recessed the meeting of the Eugene City Council and convened a
meeting of the Eugene Urban Renewal Agency.
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MINUTES--Eugene City Council October 9, 1985 Page 3
IV. IMPROVEMENTS TO GARAGE (memo distributed)
e City Manager Micheal Gleason introduced the agenda item. Greg Byrne of the
Eugene Development Department gave the staff report. He said the 10th and Oak
Overpark Assessment District has been dissolved, the Overpark Fund operations
have been balanced, and the management of the Overpark has been changed in the
1 ast year. He said the building needs to be upgraded because it is a public
asset which provides parking for the general public in an area of intensive
downtown development, because it has not been upgraded since it was built 15
years ago, and because it contains commercial space which should produce
enough income to offset the costs of operating the parking areas. Mr. Byrne
said commercial activities on the ground floor of a parking garage increase
the vitality of an area.
Mr. Byrne said the Overpark was not improved previously because the commercial
space did not produce enough profit for the private management to upgrade it
and the City would not have realized any financial benefits from the improve-
ments. The Overpark Fund does not pay the central service allocation which
all other City funds pay. Those regular City costs have been forgiven the
Overpark Fund. There is no money in the Overpark Fund to pay for capital
improvements. Some energy-saving devices were installed and they paid for
themselves in less than a year.
Mr. Byrne said the Downtown Commission recommended approval of the proposal
and indicated less costly methods should be used if possible.
e Mr. Byrne introduced Eric Jungjohann, property manager for commercial space in
the Eugene Development Department.
Answering a question from Mr. Hansen, Mr. Byrne reviewed what would be inclu-
ded in each of the proposed improvements. Lease space improvements such as
carpeting would be completed only if a tenant had signed a lease for the
space. Storefront and ground level renovation would involve painting and
other improvements to make the commercial space more competitive. The alley
improvements and short-term parking would provide lighting and provide high-
turnover parking for the tenants. Improvements to the ground floor entries
will make the breezeways more attractive for the businesses which front on
them. An exterior stairway would provide visibility for people using the
parking decks, but it might cost more than the estimated $50,000 because of
structural problems. Parking signs and lights would improve the parking
decks. Stairwell and upper entry renovation would improve the areas around
the stairs and elevators. The concrete cutting on the parking decks would
provide openings in the north and south ends of the building to provide
natural 1 i ght. Mr. Byrne emphasized that the proposed costs are only esti-
mates. Funds are not available for detailed costs.
Replying to questions from Ms. Ehrman and Mr. Miller, Mr. Byrne said an exter-
ior elevator for the Overpark would cost about $150,000. There are two sets
of restrooms in the Overpark. They are not accessible to disabled people
now. One or both of them would become accessible to the disabled when the
ground floor entries are improved.
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MINUTES--Eugene City Council October 9, 1985 Page 4
Responding to questions from Mr. Rutan about options, Mr. Byrne said the Down-
e town Commission considered doing only some of the improvements. Members gave
projects priorities and the list presented to the council is in that order.
Downtown Commissioners decided that all the projects are needed now. Another
option would be to lease the commercial space as it is now at reduced rates.
Such rates probably would not pay the operating expenses of the building. If
the building is upgraded, the commercial space will be leased at market
rates. Selling the building has been considered, but it has not been offered
for sale. Parking garages may pay operating expenses, but they do not usually
pay a mortgage. Mr. Gleason added that a paid parking program might enable a
parking garage to pay back a purchase price.
Mr. Rutan wondered if the Urban Renewal Agency should pay for improvements to
the Overpark with the hope the expenses will be recovered in a tough rental
market. Responding, Mr. Byrne said some propective tenants have indicated an
interest in renting space, which would increase the annual income of the Over-
park by $51,000, but they will only rent the space if the improvements are
made. If the building is not upgraded, probably the existing tenants will
leave.
Answering a question from Ms. Ehrman, Mr. Jungjohann said the most important
thing to prospective tenants is an improvement in the image of the Overpark.
They want people to be comfortable using the building. The list of projects
is in the order of importance to prospective tenants.
Replying to Mr. Hansen, Mr. Jungjohann said the tenants who have left the
e building rented it at reduced rates and have failed. Only one prospective
tenant has been interested in space at a reduced rate of 35 cents a square
foot, which would not pay the operating expenses of the building. The pro-
posed improvements would pay for themselves over the period of the leases he
has been discussing with prospective tenants. The market rate in the area is
75 cents a square foot. The average downtown rent is about 55 cents a square
foot.
Responding to questions from Ms. Schue, Mr. Byrne said the urban renewal fund
has a working balance of $2.9 million. The working balance provides required
reserves, loans for developers, and other debt service reserves. The current
appropriation for capital improvements would cover about $200,000 of the Over-
park improvements. A supplemental budget would have to be approved for about
$200,000.
Responding to questions from Ms. Wooten, Mr. Byrne said the "cut-off points"
considered by the Downtown Commission were after the lease space repair, the
storefront renovation, and the alley improvements projects, and then after
those projects and the ground floor entries and the exterior stairway pro-
jects. The five projects would cost about $192,000.
Commenting on the proposed improvements, Ms. Bascom said she does not like to
use the Overpark. The proposed improvements need to be approved if the buil-
ding is to useful. She did not think any of the projects should be elimina-
ted. She thought the outside stairways and the openings in the concrete are
especially important.
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MINUTES--Eugene City Council October 9, 1985 Page 5
Mr. Rutan wanted the council to consider other options. He would like to know
e if the building could be sold. The proposal would result in the City spending
a lot of money in a risky plan, he said. He would like to know what improve-
ments could be completed for about $200,000. He said there is lots of commer-
cial rental space available in the area.
Ms. Ehrman said the proposal addresses the marketability of the commercial
space and the needs of the parking garage. She said the outside stairways and
improvements to the stairwells are important. She did not think the council
had to approve all the projects recommended by the Downtown Commission. She
suggested the council vote on the projects. She did not think openings in the
north and south walls were important. She thought the existing signs and
lights were sufficient. Some painting might be necessary. She would approve
the first three projects.
Mr. Miller did not want to "redesign an Edsel." He would like to know how the
proposal relates to the Downtown Plan. He was very interested in making the
restrooms accessible to disabled people.
Ms. Wooten suggested the council discuss the issue at the dinner session on
October 14, 1985.
Mr. Hansen asked the staff to meet with at least three active downtown real-
tors and present their recommendations to the council.
Ms. Bascom will not be present on October 14. She warned the other councilors
e about making architectural decisions. She said the structure has been a prob-
lem since it was built and improvements to it are important to the success of
the redevelopment of the downtown.
Ms. Schue would like to know what the Downtown Plan indicates about the need
for parking in the Overpark area. She did not think the council needed to
approve all the projects.
Summarizing, Ms. Wooten said the council will discuss options for the lease or
sale of the property, staff preferences for projects which will improve the
marketability of the commercial space and the use of the parking areas, recom-
mendations from downtown realtors, and the relationship of the proposals to
the Downtown Plan.
V. ORDINANCE CONCERNING COMPROMISE OF DEBT
At Mr. Gleason's suggestion, Ms. Wooten postponed consideration of the ordi-
nance to October 14, 1985.
VI. ORDINANCE CONCERNING CITY INCOME TAX
At Mr. Gleason's suggestion, Ms. Wooten postponed consideration of the ordi-
nance to October 14, 1985.
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MINUTES--Eugene City Council October 9, 1985 Page 6
Ms. Wooten recessed the meeting of the Eugene Urban Renewal Agency at
e 1:13 p.m. and announced that the council would reconvene in the McNutt Room
for a work session.
WORK SESSION
COUNCILORS PRESENT: Richard Hansen, (1:15-1:25 p.m.), Emily Schue, Ruth
Bascom, Debra Ehrman, Roger Rutan, and Jeff Miller.
COUNCILORS ABSENT: Cynthia Wooten, Freeman Holmer.
Mr. Hansen called the work session of the Eugene City Council to order in the
McNutt Room.
VII. FIRE AND EMERGENCY SERVICES LONG-RANGE PLAN AND REDEPLOYMENT PLAN (memo,
background information distributed) .
Fire Chief Everett Hall said development of the the Fire and Emergency Ser-
vices long-range plan involved people from all the City departments, people
from other fire and emergency departments, and a citizen advisory group. The
redeployment plan was developed from the long-range plan and involved a study
of existing fire stations and the delivery of fire and emergency services.
e Mr. Hall introduced Tim Birr, who reviewed the redeployment plan using illus-
trations and maps. He discussed firefighters' activities and the equipment
used during a fire and the location of existing stations. He said response
time after an alarm is received is the most important criterion for locating
fire stations. The City's goal is to be able to deliver services within four
minutes after an alarm is received. Changing development patterns indicate
the need to change the location of fire stations.
The redeployment plan is a capital-intensive plan that will relocate fire sta-
tions, equipment, and personnel in order to provide good response time. The
department now has a minimum shift of 36 firefighters. A call-back system and
mutual aid agreements with other agencies provide additional personnel when it
is needed. The department provides services to the River Road area under con-
tract. The completion of the Chambers Connector will enable a station to be
located in the River Road area. The redeployment plan indicates Station 4
will be closed, Station 2 will be moved to the River Road area, Station 6 will
be moved to the Coburg/Alicia Road area, and Station 10 will be opened.
Mr. Birr discussed the financing of the redeployment plan. He said several
City properties can be sold and the purchase prices applied to the capital
projects in the redeployment plan. In addition, about $752,000 will be
needed.
Answering questions from councilors, Mr. Gleason said the redeployment plan
will provide fire and emergency services for about 15 years. It will provide
e protection for the Willow Creek area. Mr. Hall said additional resources
MINUTES--Eugene City Council October 9, 1985 Page 7
might be needed to provide protection for the G1enwood area, parts of Santa
e Clara, and an industrial area near the Mah10n Sweet Field. The redeployment
plan will take about four years to implement. Be1t1ine Road will provide good
access to some parts of the city from the new Station 6. It would not be
advisable to implement only part of the redeployment plan. All the elements
are necessary to accomplish the aim.
Mr. Gleason said the staff would like to present a financial feasibility plan
for the redeployment plan to the council. He noted there will be public reac-
tion to the proposed closure of some stations.
Ms. Ehrman said she would like to discuss the redeployment plan after the
November 5 vote.
Mr. Miller said the redeployment plan must be implemented.
Ms. Schue adjourned the meeting at 1:48 p.m.
;;~ ....
Michea1 Gleason
Ci ty Manager
e (Recorded by Betty Lou Rarick)
BLR:vr/1882C
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MINUTES--Eugene City Council October 9, 1985 Page 8
M E M 0 RAN DUM
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October 9, 1985
TO: Mayor and City Council
FROM: Planning Department
SUBJECT: TALLACKSON/LESHER REQUEST FOR ANNEXATION AND CITY ZONING (AZ 85-2)
The two applicants request annexation of two parcels located south of the'
existing termination of Spring Boulevard. The Tallackson parcel on the east
consists of 3.8 acres and is vacant and covered with Douglas fir and ground
vegetation. The Lesher parcel on the west is also vacant and consists of 1.4
acres. Included in the request is the unimproved right-of-way between the two
parcels of Spring Boulevard. The requested city zoning is RA Suburban
Residential District.
On September 24, 1985, the Planning Commission recommended approval of the
annexation and zoning of the subject request to the City Council. During the
public hearing, concern was expressed regarding the future connection of the
unimproved Spring Boulevard between the two parcels with the current Spring
Boulevard located directly to the north. Staff indicated that in conjunction
with development of these parcels, the unimproved portion would be realigned
e to connect with the existing street. This realignment would require
rededication of Spring Boulevard across Tax Lot 2800, the Tallackson parcel,
and future vacation of the unneeded Spring Boulevard right-of-way.
The area of this request is located within the area of the adopted South Hills
study and future development of these parcels will require conformance with
the standards and density contained in the South Hills study.
Council action requested: Recommend annexation to the Lane County Local
Government Boundary Commission and approve city zoning to RA Suburban
Residential District.
Attachment: vicinity map
JC:kb/0931S
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Ta llackson/Lesher (A/Z 85-2)
Tax Lots 2800, 6500--Assessor1s Map e
18-03-09-3 0
Located southeast.of Spring Boulevard
Requests annexation to the City of Eugene
and Lane County Metropolitan Service
. District and rezoning from County F-2
Forest Land District to City RA Suburban
Residential District
Appl icants: Stanley Lesher
Shirley Tallackson
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M E M 0 RAN DUM
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October 10, 1985
TO: Mayor and City Council
FROM: Planning Department
SUBJECT: ANNEXATION AND ZONE CHANGE FOR GREENHILL TECHNOLOGY PARK SITE
On September 24, 1985, the Eugene Planning Commission recommended 5:1 to the
City Council annexation/zoning of the above-referenced request. The site
involves 139.35 acres incorporatina 13 tax lots in five ownerships. The
proposal is being processed as a triple-majority request. ft is located north
of West 11th Avenue and east of Greenhill Road. At the extreme corners of the
area are located a small, older wood-frame house, service station, and a post
and pole business.
The site is bounded on the east by the existing city limits, on the south by
West 11th Avenue, on the west by Greenhill Road (being the westerly boundary
for the urban growth boundary), and the Coos Bay branch of the Southern
Pacific Railroad on the north. Responses from utility providers, both public
and private, indicate a full range of servic~s are available. The proposal is
e consistent with the City of Eugene's criteria for annexation, recognizing that
a logical and orderly extension of urban services can be provided to the site
and the area will be a logical extension of the city boundary consistent with
the r~tro Plan.
The applicant requests a zone change from Lane County C-2, Commercial Dis-
trict, to C-2, Eugene General Commercial District for Tax lot 602 (existing
service station site on the northeast corner of West 11th Avenue and Greenhill
Road) and for the balance of the site from County M-2/ICU, Industrial/Commer-
cial Urbanization District, to 1-1 Special light Industrial District. The
site is not presently designated by the Metropolitan Plan as one of the
specific Special light Industrial sites. Therefore, the Planning Commission
recommends that the applicant's proposal of 1-1 Special Light Industrial
District is not consistent at this time with the existing Metropolitan Area
General Plan and is therefore recommending 1-2 Light-Medium Industrial Dis-
trict and C-2 General Commercial District for Tax Lot 602. If the change in
Metro Plan designation occurs, the City will initiate a change in zone for the
industrial portion to 1-1 in the future. The commission also recommends the
application of Industrial Sign District designation to the industrial portion
and Outlying Commercial to Tax Lot 602, the commercial portion of the proposal.
At the Planning Commission public hearing, no opposition to the proposed
annexation was presented. The Planning Department is requesting that the City
Council pass a resolution recommending annexation to the Lane County Boundary
Commission.
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ANNEXATION AND ZONE CHANGE FOR GREENHILL TECHNOLOGY PARK SITE
October 10, 1985 e
Pa ge 2
Information Received After Planning Commission Public Hearing
On October 9, 1985, the Planning Department was informed of a recent siting of
three rare endangered plants on a portion of the subject property. These
sitings were confirmed in the Draft Enviromenta1 Imp'act Statement for 6th/7th
Extension Project which was released on October 3, 1985. The siting of rare
and endangered plants requires possible protection measures for a natural
resource under Statewide Planning Goal 5.
As a part of the Metropolitan Plan Mid-Period Review, the Metro Policy Commit-
tee ha s forwa rded dra ft p 1 a n amendments on how to a ddress future i denti fi ed
natural resources. The sitings associated with the subject annexation and
zoning request do represent a new and possible natural resource area. Late
last week, the Planning staff met with members of the Metro Planning Team to
discuss the implications of this new information on the pending annexation and
zone change request. It is the opinion of. the Metro Planning Team and the
Planning staff that the annexation can proceed without delay and still reserve
options in the future for further study and .possible protection of the rare
plant area. The staff is also of the opinion that the, application of City
zoning on the parcel can be approved with a minor amendment to the recom-
mendation of the Eugene Planning Commission. ' -
The staff recommends that the City Council attach the Site Review suffix to
the portion of the industrial site which has been identified as the area of
the. rare plants. The staff suggests the following specific Site Review con-
cern be attached to provide interim protection of the rare plant area until
further study can be done. The proposed Site Review concerns are as follows:
1. Due consideration to the preservation of attractive and distinctive
historic an~ natural features; and
2., Protection of possible natural resource area prel iminarily identi-
fied as containing rare and endangered plants. The purpose of this
Site Review criterion is to restrict changes in use until the Goal 5
Evaluation Process has been completed (see Statewide Planning Goal
5) .
The proposed final order prepared for council approval reflects the above
sta ff recommenda ti on. The staff will also be available at the meeting to
further explain the above information.
Council Action Requested:
1. Recommend annexation of the subject property to the Lane County
Local Government Boundary Commission.
2. Approve rezoning to City C-2, 1-2, and 1-2/SR. e
JC:db/0950S
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Greenhill Technology Park (AZ 85-1)
Tax Lots 2501, 2600, 2801, and 2802--
Assessor's Map 17-04-29-00
e Tax Lots 200, 300, 400, 500, 600, 601, 602
603, and 700--Assessorls Map 17-04-32-00
Located north of West 11th Avenue, east
of Greenhill Road
Requests annexation to the City of Eugene
and Lane County Metropolitan Wastewater
Service District with concurrent applica-
tion for city zoning and sign district.
Rezoning from Lane County ICU Industria1-
Conunerica1 Urbanizing District to 1-1
Special Light Industrial District and C-2
General Commercial District
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M,E M 0 RAN DUM
October 9, 1985
TO: Dave Whitlow, Assistant City Manager
FROM: Bert S. Teitzel, City Engineer
SUBJECT: REASSESS FOR PUBLIC IMPROVEMENT PROJECT
This project was initiated in March, 1984 by a petition represehting 100
percent of property owners. The City Council approved the project by
Resolution No. 3849 on April 18, 1984, directing the Public Works Department
to prepare plans and specifications and authorizing the costs of the
improvement to be assess to properties within the improvement district in -
aecordance with applicable sections of the Eugene Code, 1971.
Ordinance No. 19266 passed by the Council and approved by the Mayor on July
23, 1985 levied assessments against the parcels of real property described
therein for construction of sanitary sewers to serve the area between
Centennial Boulevard and 200 feet south of Bardell Street from 3000 feet west
of Lindley Lane to Lindley Lane.
On the 12th day of August, 1985, by Resolution No. 3939, the Council
declared its doubt as to the validity of the assessments levied therein for
the improvements in the proposed Eugene's Park Place Subdivision and declared
its intent to reassess those properties.
RECOMMENDED ACTION BY THE CITY COUNCIL:
The first action should be to adopt the findings. The second action should
be to approve the ordinances.
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PROPOSED FINDINGS
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84-117 Sanitary sewer to serveOEugene's Park Place Subdivision (Job #2100)
The City Council of the City of Eugene finds that:
Ordinance No. 19266 passed by the Council and approved by the Mayor on July
23, 1985 levied assessments against the parcels of real property described
therein for construction of sanitary sewers to serve the area between
Ceatennial Boulevard and 200 feet south of Bardell Street from 3000 feet west
of Lindley Lane to Lindley Lane.
On the 12th day of August, 1985, by Resolution No. 3939, the Council
declared its doubt as to the validity of the assessments levied therein for
the improvements in the proposed Eugene's Park Place Subdivision and declared
its intent to reassess those properties.
On the 29th day of August, 1985, the approved final plat for Eugene's Park
Place Subdivision was filed with Lane County's recording officer.
e Monday, the 7th day of October, 1985, at 7:30 p.m. Pacific Daylight Time in
the Council Chambers, City Hall, Eugene, Oregon, was established as the date,
time and place for a public hearing on the proposed reassessment, and notice
thereof was published in the Eugene Register Guard, a nespaper of general
circulation within the City for four successive weeks prior to the date of
the hearing. Notice of the hearing and the proposed reassessments was also
forwarded by mail to the owners and reputed owners of the parcels of real
property located whithin Eugene's Park Place Subdivision. No protests,
objections, or remonstrances have been filed with the respect to the proposed
reassessments.
RECOMMENDED ACTION BY THE CITY COUNCIL:
The first action should be to adopt the findings. The second action should
be to approve the ordinances.
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MEMO ATTACHED TO .
1"1' 9 r"r- AGENDA
October 3, 1985 ' t..-)- -I;
To: Ci ty Council PASSED BY CIT'{ COUNCIL
war~~~Wong, Finance Director ON e-
From: ORDH~ANCE NO. I
I
(CITY MGR'S OFnCE) ,
Subject: Compromise and Settlement of Claims
The attached ordinance provides for delegation of expressed authority to the
City Manager (Finance Officer) to compromise claims due the City. Staff and
the City Attorney have previously assumed that the City Manager, as the City's
Business Agent, had authority to compromise claims due the City. Based on
the recent issue concerning the Interest on Usegregated Taxes due the City
from Lane County, the City Attorney has recommended that this authority be
formalized. Further, this expressed authority will reduce the personal
liability risk to Councilors.
Staff will continue to pursue all claims due the City within a reasonable
expenditure of resources, materiality limits and return on effort. You will
note that in situations where the claim is supported by a lien against real
property, such as in the case of a Bancroft Assessment, we will not compromise
the claim since it will ultimately be paid by either collection or foreclosure
and subsequent resale.
cc: M. Gleason
D. Whitlow
G. Long , .
"
D . L ill ey
Attachment -- 1 e
fnwgw750
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ORDINANCE NO.
e,
AN ORDINANCE AUTHORIZING THE CITY FINANCE OFFICER TO MODIFY,
COMPROMISE, OR CANCEL CLAIMS DUE THE CITY; ADDING SECTION
2.582 TO THE EUGENE CODE, 1971; AND DECLARING AN EMERGENCY.
THE CITY OF EUGENE DOES ORDAIN AS FOLLOWS:
Section 1. There is hereby added to the Eugene Code, 1971, a new sec-
tion, to be numbered and provide:
2.582 Finance Department ~ Modification, Compromise or Cancellation of
Claims.
(1 ) As used in this section "claim" shall mean any sum due the
city from another and includes but is not limited to taxes, assessments,
fines, fees, charges, rents, penalties, payments, amounts due the city on
contracts or arising from damages sustained by the city. It shall also in~
clude any interest due thereon.
(2) Except as provided in subsections (3) and (4) of this section,
it shall be the duty of the finance officer to collect all claims in full and
to take all actions necessary in the discretion of the finance officer to
collect the claims. . .
(3) When in the discretion of the finance officer it appears in
e the best' interest of the city or it appears the cost of requiring timely pay~
ment is not justified, the finance officer may extend the time for payment
of a claim or the rate of interest thereon, or both. In consideration for
such a modification of the claim, the finance officer may require additional
security to insure its payment.
(4) The finance officer may compromise, settle, or cancel any
claim when it is in the city's financial interest and:
(a) Where litigation involving the validity of the claim is
pending or seriously threatened and there is a grave legal ques~
tion as to the validity of the claim;
(b) When, notwithstanding section 2.580, accepting payment
in the form of property of equal or greater value than the claim
insures payment of the claim that otherwise may be uncollectible
or collectible at great expense to the city;
(c) Where good and sufficient cause is shown and the amount
of the claim is $10 or less;
( d) When any claim has been delinquent for seven or more
years and:
1. All reasonable efforts have been made to effect col~
lection,
2. The person against whom the city has a claim cannot
be located or is dead, and
3. The claim is wholly uncollectible.
(e) When the finance officer determines that the administra~
tion and collection costs involved would exceed the amount that
e can reasonably be expected to be recovered; {o~}
(f) When the property against which a city lien exists is
donated to the city, provided the city makes no payment for the
Ordinance;,,: 1
., ~ , ".,. -:; :
- . . .
property and the property is not pledged as security to the holders
of any evidence of city indebtedness{~}i~ e
ill When the adjustment of the claim involves only interest
or penalties which were imposed by a discretionary administrative
decision.
(5) The authority granted the finance officer in this section does
not allow the waiver of any sum due the city under this code or state law
the payment of which is a precondition to receiving a benefit, service, deci~
sion, permit or privilege issued or to be performed by the city.
(6) Any modification, compromise, settlement or cancellation of a
claim under this section shall be reviewed by the city attorney, reduced to
writing, signed when possible by the parties thereto, and recorded when
Qecessary. Such agreements shall provide that in the event the obligor has
withheld or misrepresented material facts or committed fraud, a penalty in
the amount of the original claim shall be added to the sums then due and the
entire amount shall be immediately due and payable to the city, and such
other provisions as may be required by the finance officer.
Section 2. That the matters contained herein concern the public welfare
and in order to insure the orderly implementation thereof, an emergency is
hereby declared to exist, and' this Ordinance shall become effective immedi'7-
ately upon its passage by the Council and approval by the Mayor. .
Passed by the City Council this Approved by the Mayor this
day of , 1985 day of , 1985
City Recorder Mayor
e
Ordinance", 2
,
M E M 0 RAN DUM -
e
October 10, 1985
To: City Council
From: warr,;:/' &! ~, Fi nance Di rector
Subject: REVISED PERSONAL INCOME TAX ORDINANCE
The attached ordinance implementing a City Personal Income Tax reflects
changes made by Council at its September 25 meeting and technical
language changes. The changes include:
1. Rate -- Change rate to 0.4% during period in which debt service for
Airport Terminal Expansion and New,or Expanded Library is outstanding;
J'o- and, thereafter, rate changes to 0.25% to support Capital Improvements
Program. (3.606)
2. Low Income Exclusion/Credits -- Provides for low income exclusion for
taxpayers earning less than $7,500 taxable income and decreasing
credits for taxpayers ~arning between $7,501 and $10,000. Cl arifi ed
application of exclusion/credits to non-residents. (3.608)
3. Dedication of Revenue, Capital Project Definition -- Included acquisition
e of motorized vehicles and automated equipment. (3.612)
4. Employer Withholding -- Changed required withholding to Eugene based
employers only. (3.618)
As indicated previously, we recommend that formal action on this ordinance
take place after receipt of an affirmative vote on the ballot measure that
imposes the City Personal Income Tax with the stipulated rate and use
limitations. Alternatively, you may take action prior to the election with
a provision making the implementation of the ordinance subject to affirmative
approval of Ballot Measure #51 by the voters.
In addition to the revised Personal Income Tax ordinance, we are enclosing
a copy of Resolution #3942, which contains the wording of the ballot neasure.
cc: M. Gleason
D. Whitlow
G. Long
Attachments -- 2
fnwgw763
e
ORDINANCE NO. e
.'
AN ORDINANCE CONCERNING A CITY PERSONAL INCOME TAX; ADDING
SECTIONS 3.600, 3.601, 3.602, 3.604, 3.606, 3.608, 3.610,
3.612, 3.614, 3.616, 3.618, 3.620, 3.622, 3.62~, 3.626,
3.628, 3.630, 3.632, 3.634, 3.636, 3.638, 3.640, 3.642,
3.644, 3.646, 3.648, 3.650, 3.652, 3.660, 3.662, AND 3.998
TO THE EUGENE CODE, 1971.
THE CITY OF EUGENE DOES ORDAIN AS FOllOWS:
Sect ion 1. The following caption and sections are hereby added to the
Eugene Code, 1971, to read and provide:
CITY OF EUGENE PERSONAL INCOME TAX ACT
'.
3.600 Short Title. Sections 3.600 to 3.662 and 3.998 of this code shall
be known as the city of Eugene Personal Income Tax Act, and may
hereinafter be referred to as the "Act".
-
3.601 Policy. It is the intent of this Act, insofar as necessary and
consistent with this Act, to make the city personal income tax law
identical in effect to the provisions of the Oregon personal income tax law
for the taxable year for which a return is made, modified as necessary by the
city's jurisdiction to tax; to achieve this result by the application of the
various provisions of the Oregon personal income tax law in effect for the
year in which the return is made; to impose a tax on residents of the city
measured by taxable income as hereinafter defined, from wherever derived,
and to impose a tax on nonresidents measured by the taxable income of non-
residents derived from sources within the city.
3.602 Definitions. Except as specifically defined to the contrary in
sections 3.600 to 3.662 of this code, as used in those sections,
the following words and phrases mean:
Business means an enterprise, activity, profession or under-
taking of any nature conducted or ordinarily conducted for gain or
livelihood by any taxpayer, including the operation of an unrelat":
ed business by a charitable, religious or educational organization.
City means the City of Eugene, Oregon.
Department m~ans the Oregon Department of Revenue.
Director means the Director of the Department of Revenue.
Employer means a person who is in such relation to another
person that the person may control the work of that other person .
and direct the manner in which it is to be done; or an officer or
employe of a corporation, or a member or employe of a partnership,
Ordinance - 1
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who as such officer, employe or member is under a duty to perform e
the acts required of employers und~r this Act.
Individual means a natural person.
Nonresident means an individual who -is not a resident of the
city.
Part-year resident means a taxpayer who changes status during .
a taxable year from resident to nonresiqent or from nonresident to
resident.
Resident means:
(a) An individual who is domiciled in the city unless
he/she maintains no permanent place of abode in the city, and
does maintain a permanent place of abode elsewhere, and spends
an aggregate of not more than 30 days of the taxable year in
the city; or
(b) An individual who is not domiciled in the city but
maintains a permanent place of abode in the city and spends
an aggregate of more than 200 days of the taxable year in the
city is presumed to be a resident unless he/she proves he/she
is in the city only for temporary or transitory purposes.
Taxable income means "adjusted gross income" as that term is
defined in section 62 of the Interna1 Revenue Code of 1954, as
amended, and limited by ORS 316.012, as amended from time to time.
Taxable year means the period corresponding to the taxpayer's
taxable year for federal income tax purposes.
Taxpayer means any individual whose income is in whole or in e
part subject to tax under this Act.
Wages means remuneration for services performed by an
employe for an employer, including the cash value of all remunera-
tion paid in any medium other than cash, except that "wages" does
not include remuneration paid:
(a) For active service in the Armed Forces of the United
States on which no withholding is required by the Internal
Revenue Code.
(b) To an employe of a common carrier when such employe
is not a resident of the city and regularly performs services
both within and without the city.
(c) For domestic service in a private home, a local
college club or a lrcal chapter of a college fratefnity.or
sorority. , '
(d) For casual labor not in the course of ~he employer's
trade or business.
(e) To an employe whose services to the employer con-
sists solely of labor in connection with the planting, culti-
vating or harvesting of seasonal agricultural crops, if the
total amount paid to such employe is less than $300 annually.
( f) To seamen who are exempt from garnishment, attach-
ment or execution under Title 46, United States Code.
(g) To persons temporarily employed as emergency forest
fire fighters.
(h) To employes' trusts exempt from tax under the
Internal Revenue Code. e
(1) For services performed by a duly ordained, commis-
sioned or licensed minister of a church in the exercise of the
Ordinance - 2
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e minister1s ministry or by a member of a religious order in the
exercise of religious duties required by such order, which
duties are not commercial in nature.
3.604 Imposition of Tax.
(1) A tax is imposed upon every resident of the city upon and with
respect to his/her entire taxable income from sources both within and without
the city.
(2) Except as set forth in section 3.604(4), a tax is imposed upon
every nonresident of the city upon and with respect to his/her entire taxable
income derived from every business, trade, or occupation carried on in the
city, including income from intangible personal property used by the taxpayer
in the conduct of his/her business, trade or occupation within the city; and
,from ownership or disposition of all real or tangible pe~sonal property
located in the city, including interest or any amount received in lieu there-
.;0- af upon the deferred payments of the selling price received in connection
with the sale of such property. The determination of taxable income derived
from or connected with a business, trade, or occupation carried on partly in
and partly outside this city shall be made by apportionment and allocation
under the provisions of section 3.634 and following of this Act.
(3) A tax is i~osed upon every part-year resident of the city
upon and with respect to his/her entire taxable income from sources both
within and without the city for the portipn of the year during which he/she
is a resident, and upon and with respect to his/her entire taxable income
e subject to nonresident taxation under this Act for the portion of the year
during which he/she is a nonresident. The provisions of this Act shall apply
as the context may require to accomplish the purpose of this section 3.604
(3).
( 4) If any other ci ty (lIenact i ng ci tyll) shall enact a tax on i n-
come, earnings or other form of compensation that would otherwise apply to
residents of the city in any manner analogous to that of section 3.604(2),
the city may, but is not required to, enter into an agreement with the
enacting city providing for reciprocal exemptions, in whole or in part, from
such tax, with the result that the tax imposed by section 3.604(2) may be
mitigated or eliminated with respect to the residents of the enacting city.
';, (5) 'Subject to the withholding provisions of section 3.618 et
g..,g., the tax imposed by this Act shall be levied, collected and paid annu-
ally on taxable income, as defined in this Act, after allowing the proper
credits against the tax~1n accordance with this Act. The tax imposed by this
Act shall apply to taxable years commencing on or after January 1, 1986.
(6) The tax imposed by this Act may hereinafter be referred to as
the IIcity personal income tax" or the IItaxll.
3.606 Rate of Tax. The tax rate shall be four-tenths of one percent
(0.4%) of taxable income. The tax rate shall decrease to not more
than one-quarter of one percent (0.25%) after obligations incurred by the
city for airport expansion and library expansion or replacement are paid.
e 3.608 Credit Against Tax.
(1) Except as provided in section 3.608(2), there shall be allowed
to each taxpayer (or to each married couple filing a joint return) as a
Ordinance - 3
credit against the tax imposed by this Act an amount determined in accordance e
with the following schedule:
(a) If taxable income is greater than $0 but less than or
equal to $7,500, the credit shall be the lesser of the amount of
the tax or $30.
(b) If taxable income is greater than $7,500 but less than
or equal to $8,000, the credit shall be the lesser of the amount
of the tax or $24.
(c) If taxable income is greater than $8,000 but less than
or equal to $9,000, the credit shall be the lesser of the amount
of the tax or $16.
(d) If taxable income is greater than $9,000 but less than
or equal to $10,000, the credit shall be the lesser of the amount
of the tax or $8.
(e) If taxable income is greater than $10,000, the'credit
shall be $0.
(2) In the case of nonresident taxpayers having aggregate taxable
income derived from all sources in excess of $7,500, the credit allowed by
section 3.608(1) shall be determined by multiplying the credit amount other-
wise allowable under section 3.608(1) by a fraction, (i) the numerator of
which shall be the amount of the taxpayer1s taxable income derived from
sources within the city; and (ii) the denominator of which ~hal1 be the
amount of the taxpayer1s taxable income derived from all sources. The
"credit amount otherwise allowable under section 3.608(1)11 shall be deter-
mined by reference to the amount of taxable income derived from sources with- e
in the city.
3.610 Taxable Income of Nonresident From City Sources.
(1) Items of income, gain, loss and deduction comprising taxable
income of a nonresident derived from or connected with sources within this
city are those items attributable to:
(a) The ownership or disposition of any interest in real or
tangible personal property in this city; and
(b) A business, trade, or occupation carried on in this city.
(2) Income from intangible personal property, including annuities,
dividends, interest and gains from the disposition of intangible personal
property, constitutes income derived from sources within this city only to
the extent that such income is from property employed in a business, trade,
or occupation carried on in this city.
(3) Deductions with respect to capital losses, net long-term
capital gains, and net operating losses shall be based solely on income,
gains, losses and deductions derived from or connected with sources in this
city, under regulations to be prescribed by the department.
(4) Notwithstanding section 3.610(2), the distributed and undis-
tributed taxable income of an electing small business corporation for federal
income tax purposes derived from or connected with sources in this city does
constitute income derived from sources within this city for a nonresident
individual who is a shareholder of such a corporation, and a net operating
loss of such corporation derived from or connected with sources in this city
does constitute a loss or deduction connected with sources in this city for e
such a nonresident individual.
Ordinance - 4
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- 3.612 Dedication of Revenue. Revenue to the city derived from imposi-
tion of the tax under this Act shall be applied to administration
of this Act, to any obligations incurred by the city for airport expansion,
to any obligations incurred by the city for library expansion or replacement,
and to capital expenditures of the city, which shall include, but not be
limited to, discrete capital improvements and public facilities, motorized
vehicles, automated equipment, and continuous capital expenditures pursuant
tO,the capital improvements program of the city,'as well as related costs of
project administration. The revenue shall not be applied to operating
expenses of the city.
3.614 Department to Administer Tax. The city may enter into any agree-
ment authorized by state law with the department to administer and
enforce the city personal income tax. The dep,artment may be authorized
therein to exercise all supervisory and administrative powers with regard to
the enforcement, collection and administration of the tax purs~ant to the
contract, including but not limited to entering closing agreements, deter-
mining and assessing deficiencies, waiving interest and penalties, imposing
and releasing liens, and making refunds.
3.616 Income Tax Paid In Another City. Every individual taxpayer who
resides in the ci1;.y, but"who receives taxable, income from sources
outside the city, if it be made to appear he/she has paid an income tax on
e said income in and to ~nother city, shall be allowed a credit against the
tax imposed by this Act in the amount paid by him/her or in his/her behalf
in the other city. This credit shall 'be applied only to the extent of the
tax imposed by this Act by reason of the individual IS receipt of the income
taxed in the other city.
3.618 Withholding of Tax Required.
(1) Every employer within the city shall at the time of the pay-
ment of wages to any employe who is also a taxpayer, deduct and retain from
the total amount of the wages an amount determined, at the employer's elec-
tion, either:
(a) By a "percentage method" withholding table, or
(b) By a "wage bracketll withholding table,
prepared and furnished under the rules and regulations of the department.
(2) Every employer who deducts and retains any amount under sec-
tion 3.618(1) shall hold the same in trust for the city and for the payment
thereof to the department in the manner and at the time provided in section
3.620.
(3) The amounts deducted from the wages of an employe during any
calendar year shall be considered to be in part payment of the city personal
income tax on such employe's income for his/her taxable year which begins
within such calendar year, and the return made by the employer pursuant to
this Act shall be accepted by the department as evidence in favor of the
employe of the amounts so deducted from his/her wages.
'e
3.620 Payment to Department by Employer.
Ordinance - 5
.
( 1) Except as may be speci ally provjded by the department for the ~
first six months of 1986, each employer shall pay over to the department
within the time that each employer is required to pay over taxes withheld
for state income tax purposes for any period the amount required to be with-
held by this Act for the same period.
(2) With each payment made to the department, every employer shall
deliver to the department a return in the form prescribed by the department
showing the total amount of wages, salaries, bonuses or other compensation
paid to his/her employes, the amount deducted therefrom in accordance with
this Act, and such other information as the department may require. The
employer is charged with the duty of advising the employe of the amount of
moneys withheld, in accordance with such regulations as the department may
prescribe, using printed forms furnished or approved by the department for
that purpose. At any time the employer fails to remit any amount withheld,
the department may enforce collection in accordance with state law. Fa il ure
to file the return required by this section when due without reasonable
excuse subjects the employer to the penalty described in section 3.998(1)
( 3) In addition to the returns required in section 3.620(2), the
employer shall make an annual return to the department on forms provided or
approved by it before February 16 of the year following that for which the
report is made, summarizing the total compensation paid and the tax withheld
for each employe during the calendar year. Failure to file the annual return
without reasonable excuse on or before the 30th day after notice has been
given to the employer of his/her failure subjects the employer to the penalty
described in section 3.998(1). e
3.622 Refunds to Employes.
(1) If the total amount deducted under the withholding requirement
of this Act exceeds the amount of tax on the employe's taxable income as com-
puted under this Act, or if the employe1s income or portion thereof is not
taxable under this Act, the department, after examining the annual return
filed by the employe pursuant to section 3.624 and following of this Act,
shall refund the amount of the excess deducted. No refund shall be made to
an employe who fails to file an original return within three years after the
du~ date of the return in respect of which the tax withheld might have been
refunded. If the excess tax as deducted is less than $1, no refund shall be
made unless sp::';~H'ically requested by the taxpayer at the time such return is
file'd~ In no eV2nt shall the eXCESS be allowed as a credit against any tax
on a return filed for a year subsequent to the year during which the excess
was withheld.
(2) If a taxpayer who is entitled to a refund under this section
dies, the department may issue a draft for payment of the refund under the
terms and conditions set out in ORS 293.490 to 293.500, and exercise the
same powers, subject to the same restrictions, pursuant to which the State
Treasurer is authorized to pay the amounts of warrants, checks or orders
under those statutes.
3.624 Persons Required to Make Returns.
(1) An income tax return with respect to the tax imposed by this e
Act shall be made by every taxpayer. A husband and wife may make a joint
return with respect to the tax imposed by this Act if they are permitted to
file a joint return under the Oregon personal income tax law.
Ordinance - 6
e (2) An income tax return for an individual who is unable to make
a return by reason of mi nori ty or other di sa'bil i ty sha 11 be made and fil ed
by his/her duly authorized agent, his/her gua~dian, conservator, fiduciary
or other person charged with the care of his/her person or property other
than a receiver in possession of only a part of the individual's property.
(3) An income tax return, in the name of the decedent, for any
deceased individual shall be made and filed by his/her executor, adminis-
trator or other person charged with the care of his/her property, and this
duty extends to any unfiled return prior to decedent's death. The tax sha 11
be levied upon and collected from his/her estate. A final return of a dece-
dent shall be due when it would have been due if the decedent had not died.
I';'
3.626 Time and Place for Filing Returns and Paying Tax.
(1) The income tax return required by this Act shall be filed
with the department on or before the 15th day of the fourth month following
the close of the taxpayer's taxable year, except that the final return of a
decedent shall be filed at any time following the decedent's death, to and
including the fifteenth day of the fourth month after expiration of the
decede~t'sregular tax year. An individual requ{red to make and file a re-
turn under this Act, without assessment, notice or demand, shall pay any
tax due thereon to the department on or before the date fixed for filing
such return (determined without regard to any extension of time for filing
the return).
(2) The tax may be paid with uncertified check during such time
e and under such regulations as the department shall prescribe, but if a check
so received is not paid by the bank on which it is drawn the taxpayer by
whom such check is tendered remains liable for the payment of the tax and
for all legal penalties the same as if the check had not been tendered.
(3) A return fil ed before the last day prescri bed by 1 aw for the
filing thereof is considered as filed on the last day. ORS 305.820 applies
to returns filed by mail and to due dates that fall on a Saturday, Sunday
or legal holiday.
3.628 Effect of Failure to File Return; Pel'lalty Sum; Interest.
, (1) If a taxpayer: .. -,
(a) fails to fil e a retuy'n of 'j ncome at the t im:: i':,equi,red by ;
or under. this Act. or . . .
(b) fails to pay the tax at the time the tax be~omes du~, ~ ~
unless it is shown that such failure is due to reasonable cause and not due,
to willful neglect, there shall be added to the amount of tax required to be
shown as tax on the return a penalty of five percent of the amount of such
tax if the failure is not for more than one month, with an additional five
percent for each additional month or fraction thereof during which failure
continues, not exceeding 25 percent of the aggregate. In addition, the tax-
payer shall be subject to the penalty described in section 3.998(2).
(2) Interest shall accrue and be collected on the unpaid tax at
the rate of eighteen percent per annum or at the adjusted interest rate
determined from time to time by the director pursuant to ORS Chapter 305,
e whichever shall be greater.
(3) For the purposes of section 3.628(1), the amount of tax re-
quired to be shown on the return shall be reduced by the amount of any part
of the tax that is paid on or before the date prescribed for payment of the
Ordinance - 7
-
tax and by the amount of any credit against the tax which may be properly ~
claimed upon the return.
3.630 Adjustment of Returns. Whenever for any reason the income tax
liability of any taxpayer to the State of Oregon for any particular
tax yea~ has been changed and the change would, if originally applied on the
return for that year, have affected the tax payable to the city, or whenever
for any other reason the liability of any taxpayer to the city under this
Act for any particular taxable year has been changed, a report of the change
shall be made to the department and payment of any additional tax liability,
or refund of any overpayment, by reason thereof shall be made within 90 days
of the time in which the adjusted tax is determined.
3.632 Form of Returns.
~ (1) Returns shall be in such form as the department may, from time
to time, prescribe. There shall be annexed to the return a statement veri-
fied by a written declaration of the taxpayer making the return to the effect
that the statements contained therein are true.
(2) The department shall prepare blank forms for the returns and
distribute them to taxpay~s throughout the city. Failure to receive or
secure a form shall not relieve a taxpayer from the obligation of making any
return required by law.
3.634 Division of Income for Tax Purposes. Any nonresident taxpayer hav- e
ing income only a portion of which is taxable under this Act,
other than income from activity as a public utility, shall allocate and
apportion his/her income as provided in sections 3.634 to 3.650.
3.636 Definitions for Sections 3.634 to 3.652. Definitions for sections
3.634 to 3.652 unless the context otherwise requires:
Business income means income arising from transactions and
activity in the regular course of the taxpayer1s business and in-
cludes income from tangible and intangible property if the acqui-
sition, managEment, use or rental, and disposition of the property
constitute integral parts of the.taxpayer1s regular business
operatio~s.
Commercial domicile means the principal place from which the
business of the taxpayer is directed or managed.
Compensation means wages, salaries, commissions and any other
form of remuneration paid to employes for personal service.
Nonbusiness income means all income other than business
income.
Public utility means any business entity whose principal
business is ownership and operation for public use of any plant,
equipment, property, franchise, or license for the transmission
of communications, transportation of goods or persons, or the
production, storage, transmission, sale, delivery, or furnishing e
of electricity, water, steam, oil, oil products or gas.
Sales means all gross receipts of the taxpayer not allocated
Ordinance - 8
-
e under sections 3.638 to 6.646.
3.638 Certain Nonbusiness Income to be Allocated. Rents and royalties
from real or tangible personal property, capital gains, interest,
dividends, or patent or copyright royalties, to the extent that they consti-
tute nonbusiness income, shall be allocated as provided in sections 3.640 to
3.646.
3.640 Allocation to this City of Net Rents and Royalties.
(1) Net rents and royalties from real property located in this
city are allocable to this city.
(2) Net rents and royalties from tangible personal property are
allocable to this city if and to the extent that the property is utilized
in this city.
(3) The extent of utilization of tangible personal property in
./'0- this city is determined by multiplying the rents and royalties by a frac-
tion, the numerator of which is the number of days of physical location of
the property in the city during the rental or royalty period in the taxable
year and the denominator of which is the number of days of physical loca-
tion of the property ever~here during all rental or royalty periods in the
taxable year. If the physical location of the property during the rental
or royalty period is unknown or unascertainable by the taxpayer, tangible
persona 1 property is utili zed in the city in whi ch the property was located
e at the time the rental or royalty payer obtained possession.
3.642 Allocation to this City of Capital Gains and Losses.
(1) Capital gains and losses from sales of real property located
in this city are allocable to this city.
(2) Capital gains and losses from sales of tangible personal
property are all ocab 1 e to thi s ci ty if:
(a) the property had a si~us in this city at the time of the
sa 1 e, or , , ' ,
(b) the taxpayer1s commercial domicile is in thiS city' and" f;
.;,~ the taxpayer is not subject to an income or earnings tax:lev;~d
by, the c,ity or county in whi ch the property had a, situs. , '~p ': ... .,'" ,
" (3) Capital gains and losses from sales of intangible pe+s'qn.ai .. ,..''::f:;'"
proper;ty employe<;Lin taxpayer1s business, trade, or occupationc;a:r,ried'on ,,l'~c.,:,,,,""
within the city are allocable to this city if the taxpayer1s conimercial';'1,'"
domicile is in this city.
3.644 Allocation to this City of Interest and Dividends. Interest and
dividends derived from property employed in taxpayer's business,
trade, or occupation carried on within the city are allocable to this city
if the taxpayer1s commercial domicile is in this city.
e 3.646 Allocation to this City of Patent and Copyright Royalties.
(1) Patent and copyright royalties are allocable to this city:
(a) if and to the extent that the patent or copyright is
Ordinance - 9
..
utilized by the payer in this city, or .
(b) if and to the extent that, the patent or copyright is
utilized by the payer in a city or county in which the taxpayer
is not subject to a local income or earnings tax, and the tax-
payer's commercial domicile is in this city.
(2) A patent is utilized in a city to the extent that it is em-
ployed in production, fabrication, manufacturing, or other processing in
that city or to the extent that a patented product is produced in that city,
even though sold or distributed outside of that city.
(3) A copyright is utilized in a city ,to the extent that print-
ing or other publication originates in that city.
3.648 Formula for Apportionment to this City of Business Income. All
business income of a nonresident taxpayer shall be apportioned
to this city by multiplying the income by a fraction, the numerator of which
is the property factor plus the payroll factor plus the sales factor, and
the denominator of which is three.
(a) Determination of "property factor":
(1) The property factor is a fraction, the numerator of
which is the average value of the taxpayer's real and tangi-
ble personal property owned or rented and used in this city
during the tax period and the denominator of which is the
average value of all the taxpayer's real and tangible person-
al property owned or rented and used, regardless of location, -
during the tax period.
(2) Property owned by the taxpayer is valued at its
original cost. Property rented by the taxpayer is valued at
eight times the net annual rental rate. Net annual rental
rate is the annual rental rate paid by the taxpayer less any
annual rental rate received by the taxpayer from sub-rentals.
(3) The average value of property shall be determined
by averaging the values at the beginning and ending of the
tax period, but the department may require the averaging of
monthly values during the tax period if reasonably required
to properly reflect the average value of the taxpayer1s
property.
.. ; (b) [)etel~mi nat i on of "payro 11 factor-II:
(1) The payroll factor is n fraction, the numerat0r of
which is the total amount paid in this city during the tax
period by the taxpayer for compensation, and the denominator
of which is the total compensation paid everywhere by the
taxpayer during the tax period.
(2) Compensation is paid in this city if:
a. The recipient1s service ;s performed entirely
within the city; or
b. The recipient's service is performed both within
and without the city, but the service performed without
the city is incidental to the recipient1s service within
the city; or
c. Some of the service is performed in the city and e
1. the base of operations or, if there is no
base of operations, the place from which the service
Ordinance - 10
- is directed or controlled is in the city, or
2. the base of,operations or the place from
which the service is"~irected or controlled is not
in any city in which some "part of the service is
performed, but the recipient's residence is in this
city.
(c) Determination of "sales factor":
(1) The sales factor is a fraction, the numerator of
which is the total sales of the taxpayer in this city during
the tax period, and. the denominator of which is the total
sales of the taxpayer everywhere during the tax period.
(2) Sales of tangible personal property are in this
city if:
a. The property is delivered or shipped to a pur-
chaser within this city regardless of the f.o.b. point
or other conditions of the sale; or
b. The property is shipped from an office, store,
warehouse, factory, or other place of storage in this
city and
1. the purchaser is the United States Govern-
ment, or
2. the taxpayer is not subject to an income
or earnings tax by the city or county of the pur-
chaser.
(3) Sales, other than sales of tangible personal prop-
-- erty, are in this ci~y if:
a. the income-producing activity is performed in
this ci ty or
b. the income-producing activity is performed both
in and outside this city and a greater proportion of the
income producing activity is performed in this city than
in any other city, based on costs of performance.
3.650 Additional Methods to Determine Extent of Business Activity in
this City. If the allocation and apportionment provisions of se~; ,
tions 3.634,to 3~648 do not fairly represent the extent of the taxpaye~ls
business activity incthis city, the taxpayer may petition for,and the depart~ ,.':.:'i'
ment may permit, or the department mayrequir"e, in respect to all or any
part of the taxpayer1s business activity, if reasonable:
(a) Separate accounting;
(b) The exclusion of anyone or more of the factors;
(c) The inclusion of one or more additional factors which
will fairly represent the taxpayer1s business activity. in this
ci ty; or
(d) The employment of any other method to effectuate an
equitable allocation and apportionment of the taxpayer's income.
3.652 Allocation of Income of a Public Utility From Business Within and
e Without the City.
(1) If a taxpayer has income from business activity as a public
utility which is taxable both within and without this city, the determina-
tion of taxable income shall be based upon the business activity within the
Ordi nance - 11
,
.
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e city, and the department shall have power to permit or require either the
segregated method of reporting or the apportionment method of reporting,
under rules and regulations adopted by the department, so as fairly and
accurately to reflect the taxable income of the business done within the
city.
(2) The provisions of section 3.652(1) dealing with the apportion-
ment of income earned from sources both within and without the city are de-
signed to allocate to the city on a fair and equitable basis a proportion of
such income earned from sources both within and without the city. Any tax-
payer may submit an alternative basis of apportionment with respect to his/
her own income and explain that basis in full in his/her return. If
approved by the depar~ment that method will be accepted as the basis of
allocation.
3.660 Procedural Matters. The provisions of ORS chapters 305, 314 and
~ 316 (as amended from time to time), including but not limited to
provisions pertaining to audit and examination of reports and returns,
determination of deficiencies, interest, penalties, assessments, claims for
refund, conferences, appeals to the director and appeals to the Oregon Tax
Court, and the procedures relating thereto, shall apply to the determina-
tion of taxes, penalties stJd interest under this Act, except where this
Act provides, or the context requires, otherwise. A taxpayer may utilize
, the procedure respecting appeals to the small claims division of the Oregon
e Tax Court as provided in ORS Chapter 305.
3.662 Partial Invalidity. If any section of this Act or the application
thereof to any person or circumstance shall, to any extent, be
invalid or unenforceable, the remainder of this Act, or the application of
such section to persons or circumstances other than those to which it is
held invalid or unenforceable, shall not be affected thereby, and each sec-
tion of this Act shall be valid and be enforced to the fullest extent per-
mitted by law.
-
3.998 Personal Income Tax Act - Penalties.
(1) Any employer that fails to file the returns required by sec-
tion 3,620(2) and section 3.620(3) when due shall be punished by fine of not
to exceed $1,000, or confinement in jail not to exceed one year, or both
fine and imprisonment.
(2) In addition to penalties and interest imposed pursuant to
section 3.628, any taxpayer that fails to file the return required by sec-
tion 3.626 when due shall be punished by fine not to exceed $1,000, or con-
finement in jail not to exceed one year, or both fine and imprisonment.
(3) The penalties provided herein shall be in addition to, and
not in lieu of, any assessments, penalties or enforcement actions, civil or
criminal, available to or undertaken by the department on behalf of the
city in administering the tax imposed by this Act.
e Passed by the City Council this
Approved by the Mayor this
____ day of October, 1985 ---- day of October, 1985
Ordinance - 12
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Ci ty Recorder Mayor e
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e
Ordinance - 13
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e RESOLUTION NO. 3942
A RESOLUTION REFERRING A CHARTER AMENDMENT
CREATING INCOME TAX, LIMITING RATE AND DEDICATING
REVENUES, TO THE ELECTORS OF THE CITY OF EUGENE.
The City Council of the City of Eugene finds that:
The City Council is considering a City of Eugene Personal
Income Tax Act which contains a limit on the tax rate and dedicates
the revenue expenditure thereof.
The Council has determined that a Charter Amendment creating
a city income tax, limiting the tax rate, and dedicating revenues
should be referred to the electors of the City.
NOW, THEREFORE,
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF EUGENE,
- a Municipal Corporation of the State of Oregon, that the Measure
hereinafter set forth be submitted to the legal voters of the
City of Eugene, Oregon, at a special election to be held on
Tuesday, November 5, 1985:
MEASURE SUBMITTED TO THE
VOTERS BY THE CITY COUNCIL
Measure No. 51
Charter Amendment creating income tax, limiting rates and
dedicating revenues.
Should there be a City income tax for capital expenditures
initially limited to 4/10% of taxable income and later 1/4%?
Charter Amendment creates city income tax. Limits
tax rate to 4/10% of taxable income. Limits tax rate to 1/4%
of taxable income when final payment for city airport and
library improvemen ts has been made. Dedicates income tax revenue
solely to improvements to the city airport and library,
e other city capital expenditures and administration of the tax.
THE CITY OF EUGENE DOES ORDAIN AS FOLLOWS:
1 - Resolution
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- BE IT ENACTED BY THE ELECTORS OF THE CITY OF EUGENE, e
that the Charter of the City of Eugene is hereby amended
to add the following provision thereto:
There shall be a city tax on the income of residents of
the city from whatever source derived, and on the income of
nonresidents of the city derived from sources within the
city. The tax shall not exceed the rate of four-tenths of one
percent of taxable income. When all financial obligations
incurred prior to January 1, 1996 for capital improvements at
the Municipal Library and Airport have been paid, the rate of
City income tax shall not exceed 1/4% of taxable income.
Revenue derived from the imposition of a city income tax is
hereby dedicated exclusively to improvements to the municipal
airport and library, other city capital expenditures and to
administration of the tax.
This Measure shall become effective upon its approval
by the electors of the City of Eugene.
The.foregoing Resolution adopted the 25th day of September,
1985. '.
7Y\'UJ~'~ R. (JJ) :7J~~ ' e
D t A st \" Ci ty Recorder
epu y s .
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2 - Resolution
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M f M 0 RAN DUM
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October 11, 1985
TO: Mayor and City Council
FROM: Mike Gleason, City Manager
SUBJECT: ROOM TAX REVENUES
In November 1984, the City Council approved a re-a110cation of room tax funds
to transfer money from the five major arts organizations to the Hu1t Center
over a fi ve-yea r peri od. The plan was recommended by the Hu1t Center Task
Force. The plan worked by establishing a base in year one, with each suc- .
ceeding year having 20 percent less allocated to the arts organizations and
having the increment directed to the Hult Center. The a 11 oca ti on plan you
adopted in 1984 is attached to this memo.
The base of $68,000 represents 15 percent of net room tax revenues estimated
in the 1984-85 budget (net revenues are determined after deducting admini-
strative expenses and contribution to working capital). The fi ve arts
organizations have asked that the base emanate from actual gross revenues
collected in the 1984-85 year. . Using the latter approach, the allocation plan
- would result in slightly more dollars being directed toward the major arts
organi za ti ons.
Last November you indicated you ~mnted to be very sensitive to the financial
needs of the major arts organizations. It is for that reason that we are
bringing back a slight amendment to the resolution which would direct addi-
tional dollars to the arts cOMpanies.
If you have any questions on this item, please contact Assistant City Manager
Dave Whitlow (687-5010).
MG: ky /0893 S
e
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RESOLUTION NO.
e A RESOLUTION CONCERNING ROOR TAX FUNDS:
AMENDING SECTION 4 OF RESOLUTION NO. 3886
ADOPTED BY THE COUNCIL ON NOVEMBER 19, 1984.
The City Council of the City of Eugene finds that:
On November 19, 1984 the Council adopted new guidelines for
the allocation of room tax funds, as evidenced by Resolution
No. 3886.
Section 4 of Resolution No. 3886 established the amount of
the annual allocation of transient room tax funds to be used for
local professional performing arts companies unless those allocations
,were .subsequently modified by the Council. The Council has
.
determined that the allocations should be adjusted as hereinafter
set forth.,
.- Now, therefore, based the above findings, the Council
upon
finds that it is in the public interest to adjust the allocations
set forth in Section 4 of Resolution No. 3886. Therefore,
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF EUGENE,
a Municipal Corporation of the State of Oregon, as follows:
Section 1. Section 4 of Resolution No. 3755 adopted by the
Council on November 19, 1984 is amended to read and provide:
Section 4. Allocation of Annual Net Revenue of
Transient Room Tax Funds to be Used for Local Professional
Performing Arts Companies. In order to assist professional
performing arts companies which are located in the City
of Eugene, and to phase out in an orderly manner the
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- 1 - Resolution
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City's use of the annual net revenue of transient room
tax funds for services from professional performing e
arts companies which are located in the City of Eugene,
the following allocation shall be used unless subsequently
modified by the Council:
Room Tax Allocation
Fiscal Year to Arts Organizations
1984-85 $68,000
1985-86 $57,280
1986-87 $42,960
1987-88 $28,640
1988-89 $14,320
1989-90 $ -0-
Section 2. Except as herein specifically amended, all other
provisions of Resolution No. 3886 remain in full force and effect.
.
The foregoing Resolution adopted the day of ,
1985. --
City Record~r
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2 - Resolution