Res 2006 - Construction Excise Tax Agreement COUNCIL BILL NO. 2882
RESOLUTION NO. 2006
A RESOLUTION ENTERING INTO AN AGREEMENT WITH WOODBURN SCHOOL
DISTRICT 103 FOR THE PURPOSE OF COLLECTING A CONSTRUCTION EXCISE TAX AS
PROVIDED BY STATE LAW AND AUTHORIZING THE CITY ADMINISTRATOR TO SIGN
SAID AGREEMENT.
WHEREAS, 2007 legislation authorized school districts, as defined in ORS
330.005, to impose a Construction Excise Tax to fund capital improvements to
school facilities; and
WHEREAS, the District imposed a Construction Excise Tax within the District
and entered into an intergovernmental agreement with the City to collect the
tax; and
WHEREAS, the intergovernmental agreement expires on December 31,
2011; and
WHEREAS, it is in the interest of both the City and the District to renew the
intergovernmental agreement for an additional two year period; NOW,
THEREFORE,
THE CITY OF WOODBURN RESOLVES AS FOLLOWS:
Section 1. That the City of Woodburn enter into an Agreement with
Woodburn School District 103 for the collection of construction excise taxes as
provided by state law.
Section 2. That a copy of said Agreement is affixed to this Resolution as
Attachment "A" and is by this reference incorporated herein.
Section 3. That the City Administrator is hereby authorized to sign said
Agreement on behalf of the City.
Approved as to form: ■ 2 6 2 ✓ / 1
City Attorney Date
App •ve•, Ag
Kath n Figle ay•ro
Page 1 - Council Bill No. 2882
Resolution No. 2006
Passed by the Council HASfr6ii
Submitted to the Mayor //74
Approved by the Mayor /i7-5
Filed in the Offi e of the Recorde it/ZO/20/(
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ATTEST:
P7istina Shearlop Recorder
City of Woodbur , •regon
Page 1 - Council Bill No. 2882
Resolution No. 2006
INTERGOVERNMENTAL AGREEMENT
This Intergovernmental Agreement is effective on the date of the last signature
below, and is by and between the City of Woodburn ( "the City "), an Oregon municipal
corporation, and the Woodburn School District 103 ( "the District "), a school district
organized under the laws of the State of Oregon.
WHEREAS, 2007 legislation authorized school districts, as defined in ORS
330.005, to impose a Construction Excise Tax to fund capital improvements to school
facilities; and
WHEREAS, the District imposed a Construction Excise Tax within the District
and entered into an intergovernmental agreement with the City to collect the tax; and
WHEREAS, the intergovernmental agreement expires on December 31, 2011;
and
WHEREAS, it is in the interest of both the City and the District to renew the
intergovernmental agreement for an additional two year period; and
NOW, THEREFORE, the parties hereto agree as follows:
SECTION 1 — INFORMATION AND FORMS
The City shall provide all of the forms necessary to collect the Construction Excise Tax.
The District will create and provide: information, forms, and assistance explaining the
Construction Excise Tax; information and forms for exemptions; and any other forms or
information necessary for implementation of the Construction Excise Tax.
SECTION 2 — STAFFING
The City shall provide sufficient staff to calculate and collect the Construction Excise
Tax along with the collection of other permit fees. The District shall provide sufficient
staff to implement the Construction Excise Tax program. Each party continues to
remain responsible for the supervision of its own staff.
SECTION 3 — COLLECTION DATES AND TERM
The City agrees to continue to assess and collect the Construction Excise Tax on behalf
of the District. This Agreement is effective upon signature of the parties and expires on
December 31, 2013
IGA - WOODBURN SCHOOL DISTRICT PAGE 1
SECTION 4 — EXEMPTIONS
If a person or entity asserts that it is exempt from the Construction Excise Tax and files
a District Construction Excise Tax Exemption Form at the time the Construction Excise
Tax would otherwise be due, the City shall grant the exemption. It shall be the District's
responsibility to determine the validity of the exemption and to institute collection
procedures to obtain payment of the Construction Excise Tax, as well as any other
remedy the District may have under law, if the person or entity was not entitled to the
exemption.
SECTION 5 — REMITTANCE
The City shall deposit all monies collected for the District in an interest - bearing account,
and shall remit the collected Construction Excise Tax to the District. Remittance shall
be quarterly, or more frequently upon special request by the District. Construction
Excise Tax remittance and a Construction Excise Tax Report shall be sent to the District
at 965 N. Boones Ferry Road, Woodburn, OR 97071.
SECTION 6 — CONSTRUCTION EXCISE TAX REPORT
Along with the Construction Excise Tax remittance, the City shall prepare and submit to
the District a report of the Construction Excise Taxes and building permits issued for the
previous quarter's construction activities. The report shall include: the number of
building permits issued that quarter; the aggregate square footage of residential
construction; the aggregate square footage of non - residential construction; the number
of building permits for which Construction Excise Tax exemptions were given; and
aggregate square footage of construction for the exempted construction; and the
aggregate amount of Construction Excise Tax paid.
SECTION 7 — FAILURE TO PAY CONSTRUCTION EXCISE TAX
Construction taxes shall be paid by the person or entity undertaking construction at the
time that the permit authorizing the construction is issued. Upon a person's or entity's
refusal to or failure to pay the Construction Excise Tax when due, the City will not issue
the permit. In no event shall the City be liable for failure to collect Construction Excise
Tax when due.
SECTION 8 — RECORDS
The City shall make all records related to building permit activity, Construction Excise
Tax collections, and the exemptions available to the District, or its designated auditors,
as necessary for the District to audit Construction Excise Tax collections.
SECTION 9 — CONSIDERATION
The City and the District understand that state law authorizes the City to retain up to
IGA - WOODBURN SCHOOL DISTRICT PAGE 2
one percent (1%) of the School Construction Excise Tax collected to recoup its
administrative expenses in collecting the tax. For the period of this Agreement, the City
waives its right to collect this fee. As consideration for the above - described services,
the District will make available to the City for its recreation programs and to the Public,
with the exception of Washington Elementary School, all outdoor recreation spaces on
each campus. Such space shall include playing fields, basketball courts, and other play
areas and surfaces and shall be made available at no cost, when school is not in
session and during the same hours as when the City parks are open. The District shall
standardize all locks use to secure these grounds, and provide the City with the master
key to those locks. The City shall, with the exception of Washington Elementary
School, be responsible for securing School grounds each evening at the same time as
the City parks are secured. The District also agrees to make available at no cost for
youth basketball league play all indoor basketball courts in the various school facilities,
and to make available at its cost other indoor and classroom space as may be needed
or desirable for the City to conduct indoor recreational and education programs. Costs
charged to the City shall include only the District's direct cost for custodial services and
supplies necessary to accommodate such use. The City shall reserve indoor space in a
form acceptable to the District at least two weeks in advance of use. The District also
agrees to make an annual contribution of $1,000 to the Woodburn Memorial Aquatic
Center, related to staffing, maintenance, and improvements needed to support the
Woodburn High School men's and women's Swim and Water Polo teams. Said
contributions shall be made on or before July 15, 2012 and 2013.
SECTION 10 - GENERAL PROVISIONS
This Agreement is binding on and inures to the benefit of the parties and their
successors, and assigns. Except with the other party's prior written consent, a party
may not assign any rights or delegate any duties under this Agreement. This
Agreement may be amended only by an instrument in writing executed by all the
parties. The headings used in this Agreement are solely for convenience of reference,
are not part of this Agreement, and are not to be considered in construing or interpreting
this Agreement. This Agreement sets forth the entire understanding of the parties with
respect to the subject matter of this Agreement and supersedes any and all prior
understandings and agreements, whether written or oral, between the parties with
respect to such subject matter. A provision of this Agreement may be waived only by a
written instrument executed by the party waiving compliance. No waiver of any
provision of this Agreement shall constitute a waiver of any other provision, whether or
not similar, nor shall any waiver constitute a continuing waiver. Failure to enforce any
provision of this Agreement shall not operate as a waiver of such provision or any other
provision. From time to time, each of the parties shall execute, acknowledge, and
deliver any instruments or documents necessary to carry out the purposes of this
Agreement. Time is of the essence for each and every provision of this Agreement.
Nothing in this Agreement, express or implied, is intended to confer on any person,
other than the parties to this Agreement, any right or remedy of any nature whatsoever.
Each party shall bear its own expenses in connection with this Agreement and the
transactions contemplated by this Agreement.
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SECTION 11 - DEFENSE AND INDEMNIFICATION
The District agrees to defend, indemnify and hold harmless the City and its officers,
agents and employees, against all claims and actions, and all damages and expenses
related thereto, arising from the City's performance of this agreement, except for those
caused by the sole negligence of the City or its officers and employees.
IN WITNESS WHEREOF, the City and the District have executed this Agreement the
day and year written.
CITY OF WOODBURN: WOODBURN SCHOOL DISTRICT 103
By: By:
Scott Derickson
Title: City Administrator Title:
Date: Date:
IGA - WOODBURN SCHOOL DISTRICT PAGE 4