Minutes of the Iron County Commission meeting convened at 9:00 a.m. December 8, 1997 in Commission Chambers at the Iron County Courthouse, Parowan, Utah.
Officers in attendance included
Thomas B. Cardon Commission Chairman
Roy P. Urie Commissioner
Dennis E. Stowell Commissioner
Karla Staheli Asst. County Attorney
David I. Yardley County Clerk
Also Present
Dennis Lowder County Auditor
SYNOPSIS :
APPROVAL OF MINUTES NOVEMBER 24, 1997 1, 3
APPROVAL OF WARRANTS AND ADJOURN 5
BOARD OF EQUALIZATION HEARING 4
American Pacific Corporation, Utah Operations 4
Kensington Place 4
BUDGET HEARING - 1998 BUDGET 4
EXECUTIVE SESSION 1
FUNDING REQUEST - BASEBALL COMPLEX 1
MANAGEMENT & TRAINING CORPORATION (MTC) 4
PERSONNEL - EXECUTIVE SESSION 3
Ginger Christensen 4
RESOLUTION 97-13 ADOPTING 1998 BUDGET 4
TAX MATTER - SCOTT URIE 2
APPROVAL OF MINUTES NOVEMBER 24, 1997:
Minutes of the Iron County Commission Meeting held November 24, 1997 were approved as amended on a motion by Dennis Stowell. Second was by Roy Urie and Tom Cardon voted in favor.
EXECUTIVE SESSION :
Roy Urie made a motion to convene in executive session to discuss possible litigation against the County. Second was by Dennis Stowell and Tom Cardon voted in favor.
After reconvening in open session the Commission reported that no action had been taken and the County would not take any action at this time.
BUDGET HEARING - 1998 BUDGET :
Dennis Stowell made a motion to open a public hearing to receive comments about the proposed 1998 County budget. Second was by Roy Urie and Tom Cardon voted in favor.
Dennis Lowder suggested that the Commission may want to consider raising the per diem rate paid to County employees to the rate used by the State. Currently the County reimburses employees at $19.00 per day for meals. The State reimburses at $26.00 per day.
Dennis Lowder also discussed setting up Municipal Services Funds to provide municipal type services in unincorporated areas. These would include law enforcement, roads, and fire services. At the present time the biggest concern would be with fire protection. Dennis will work with the State Auditor's office to determine the best method in funding these services.
Public comments were solicited from the floor. No one present desired to speak about the budget.
Dennis Stowell made a motion to approve the 1998 budget as presented and to adopt Resolution 97-12. Second was by Roy Urie and Tom Cardon voted in favor.
RESOLUTION 97-13 ADOPTING 1998 BUDGET :
A RESOLUTION OF THE IRON COUNTY COMMISSION ADOPTING AND APPROVING THE 1998 BUDGET.
WHEREAS, Iron County is required by Utah State Law to adopt a budget (UCA 17-36-15) prior to December 15 which, subject to further amendment, shall thereafter be in effect for the next fiscal year; and
WHEREAS, a tentative budget has been adopted and has been made available for inspection at the office of the County Auditor for at least ten (10) days prior to the public hearing; and
WHEREAS, December 8, 1997 at the hour of 10:00 a.m. in the Iron County Courthouse Commission Chambers has been designated as the time and place of a public hearing where all interested persons shall have an opportunity to be heard for or against the estimates of revenue and expenditures and performance data on any item in any fund; and
WHEREAS, notice of the public hearing has been published at least seven days before the hearing in one newspaper, Daily Spectrum, a newspaper of general circulation within the County; now therefore
BE IT RESOLVED by the Board of Iron County Commissioners that the following budget is hereby adopted:
1998 Approved Budget
General Fund $8,548,833
Funds included in General Fund
Class "B" Road Fund $1,632,470
Library Fund $123,502
Transient Room Tax Fund $360,000
Public Health Fund $119,280
Emergency 911 Fund $120,200
Restaurant Tax Fund $270,000
Aging Council Fund $140,195
Federal P.I.L.T. Fund $659,765
Iron County Fair Fund $91,000
Enterprise Funds $1,294,950
Solid Waste Fund $800,950
Landfill Service $620,950
Collection Service $180,000
Ambulance Service $494,000
Debt Service Funds $516,265
Visitor Center Complex $83,500
Fiddler Canyon Building -0-
Highway Patrol Facility $37,726
Excise Tax Revenue Project $191,060
Fairgrounds Building Project $39,764
Rainbow Ranchos SID $22,800
Convention Center Bond $125,845
Cross Hollow Hills SID $15,570
BY ORDER OF the Board of Iron County Commissioners this 8th day of December, 1997.
/s/ Thomas B. Cardon
Signed: Thomas B. Cardon, Chairman
Attest:
/s/ David I. Yardley
David I. Yardley, County Clerk
Voting:
Thomas B. Cardon Aye
Roy P. Urie Aye
Dennis E. Stowell Aye
TAX MATTER - SCOTT URIE :
Commissioner Urie stated that he had a conflict of interest in this matter and excused himself from the room.
Scott Urie explained that his property (Account # 62015 Serial # B-1022-1) had been placed in a trust and that a financial consultant had been retained to pay the taxes. Mr. Urie had paid in sufficient funds to cover the taxes, however the consultant filed for bankruptcy without forwarding the funds. It just came to Mr. Urie's attention when he received the tax notice this year and found that a delinquency was showing on his property.
Mr. Urie requested that the interest and penalty be waived on the delinquency. Dennis Stowell made a motion to waive the interest and penalty for the 1996 tax. Second was by Tom Cardon. Roy Urie was not present and did not vote.
MANAGEMENT & TRAINING CORPORATION (MTC) :
Bernie Diamond and Jimmy Stewart came before the Commission to make a presentation regarding building a private correctional facility in Iron County. They are looking at a site near the Cedar Wastewater treatment plant for a one thousand bed medium to minimum security jail. They requested the support of the County in obtaining Industrial Revenue Bonds to finance the construction of the jail.
The Commission requested time to receive public comments on the proposal and ask to place the request on the Commission agenda for the first regular meeting in January.
The Commission also scheduled a public hearing for January 7, 1998 at 7:00 p.m. in the Sharwan Smith Center to receive public comments on the proposal.
FUNDING REQUEST - BASEBALL COMPLEX :
Ted Cooke and Cindy Smith came before the Commission to request County participation in funding a baseball/soccer complex in Parowan near the fairgrounds. The request was for use of County equipment for grading and improving the parking area and also to donate funds if available.
The Commission explained that this request should be submitted through Parowan City or through the County Fair since this facility is owned and will be operated through the City.
PERSONNEL - EXECUTIVE SESSION :
Roy Urie made a motion to convene in executive session to review personnel matters. Second was by Dennis Stowell and Tom Cardon voted in favor.
After reconvening in open session the following action was taken:
1. Approval of the re-hiring of Ginger Christensen as a secretary at the Correction facility at Grade 7 Step 2 on a motion by Roy Urie, second by Dennis Stowell and Tom Cardon voted in favor.
2. Tabled a request to authorize a two step increase for two road workers. This will allow time to review the request in relationship to the salary and wage study.
3. Tabled a request for a two step increase for a Sheriff's Deputy to allow time to review the request in relationship to the salary and wage study.
BOARD OF EQUALIZATION HEARING :
Dennis Stowell made a motion to convene in a Board of Equalization hearing to consider appeals by two entities. Second was by Roy Urie and Tom Cardon voted in favor.
American Pacific Corporation, Utah Operations:
Terry Naylor and Steve Hale representing American Pacific Corporation, Utah Operations, a combination of WECCO, Halatron, Inc. and American Azide, Inc. came before the Board of Equalization to appeal a tax increase on personal property following an audit by the State Tax Commission. The State Tax Audit revealed that the wrong date had been used in determining when equipment was placed in service. The State determined that this should be assessed as an "escaped" property and assessed the difference in value.
AMPAC also disputes the penalty assessed for filing their personal property affidavits late. Affidavits are mailed in early January and must be returned within 30 days. A second notice is then sent by certified mail with an additional 30 days to respond. After that time a penalty is assessed at $100.00 or 10% of the estimated tax, whichever is greater. AMPAC did not file their affidavit until April 10, after the penalty date.
Dennis Stowell made a motion to refer the matter to the County Attorney for a legal opinion regarding the assessment as an escaped tax and an opinion on assessing a penalty as required by State law. Second was by Roy Urie and Tom Cardon voted in favor.
Kensington Place:
Property owners appealed the method used in assessing property identified as Serial # B-1574-1 and located in Cedar City. Value was assessed by actual construction costs for the project on the lien date, January 1, 1997. At that time the property was assessed at $1,364,700. Property owners feel that the assessment should be on an income approach and since the project is designated as low income housing units that a fair value would be $1,049,200 on the improvements. Land value was not contested.
After reviewing the available information, Roy Urie made a motion to leave the value as assessed without adjustment. Second was by Tom Cardon. Dennis Stowell voted no.
APPROVAL OF WARRANTS AND ADJOURN :
After the bills were reviewed and either approved or rejected, the meeting was adjourned at 3:00 p.m.
Signed: Thomas B. Cardon, Chairman
Attest: David I. Yardley, County Clerk