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***Monday,
January 07, 2013, Commissioners
met in regular session with Chairman Ron Smith,
Commissioner Dan Dinning, Commissioner Walt
Kirby and Deputy Clerk Michelle Rohrwasser.
9:00 a.m., An appreciation open house
for Chairman Ron Smith was held in the lobby of
the Courthouse until
10:00 a.m.
10:00 a.m., Road and Bridge
Superintendent Jeff Gutshall joined the meeting
to give the departmental report. Mike Sheppard
Sr. was also present for the meeting.
Mr. Gutshall presented a
written report. Mr. Gutshall said most of his
report consists of updates on winter work.
Mr. Gutshall discussed
financed Road and Bridge equipment. Road and
Bridge has taken delivery of the 320EL CAT
Excavator with AFE Mulcher. One CAT 140M Grader
has been paid for and it will be at the end of
the government warranty in March 2013. Mr.
Gutshall said he is going to let that grader go
as it is not getting used as much.
Clerk Glenda Poston joined
the meeting at
10:00 a.m.
Mr. Gutshall said there was
a trade-in allowance of $100,000 for the CAT
140M Grader and a guaranteed buyback of
$160,000. There will be one more payment of
$17,000 and then the county will own this piece
of equipment. Mr. Gutshall inquired if the
buyback option of $160,000 would be considered
unanticipated revenue. Clerk Poston nodded yes.
Mr. Gutshall said due to
reduced Secure Rural Schools (SRS) payments, he
budgeted on the low side for dust abatement and
road oil. Mr. Gutshall said the County should
have a good program on those items this year
just in case the county gets bad news on SRS
funding and there isn’t a levy established. Mr.
Gutshall said it would be good to be ahead of
the game so he would like to use the $160,000 in
some of his line items and also reduce payment
on the excavator. Mr. Gutshall said if he
contributed $80,000 in down payments, he will
have seven payments in arrears or he can pay
$80,000 towards various programs and $80,000 on
equipment.
Mr. Gutshall said CAT has a
3.2% fixed rate for a seven year term.
Commissioner Dinning asked Mr. Gutshall if he
has contacted a bank. Mr. Gutshall said no, but
this is the time to go to them to see if they
will provide the same deal or do better. The
buyback figure remains in effect either way,
according to Mr. Gutshall. Commissioner Dinning
said for clarification that one machine would be
paid off this fall and then will be owned
outright. Mr. Gutshall said he would trade in
that piece of equipment for a grader. There are
two other financed pieces of equipment and it
will be a long time before Road and Bridge has
to worry about that. From a variety of
standpoints, Road and Bridge is getting rid of
the worst grader as it has been a more sensitive
machine, according to Mr. Gutshall. Commissioner
Dinning asked if it would be beneficial to keep
it and Mr. Gutshall said this is the piece of
equipment to get rid of.
Mr. Gutshall spoke of the
importance of having these pieces of equipment
under warranty.
Clerk Poston said she wants
to run some of this information by the county
outside auditor to see if he has any questions.
Mr. Gutshall said he
received a letter from Damon Allen with the
Idaho Transportation Department (ITD) in regards
to project closeouts. ITD’s District 1 is
working on closeout programs and Mr. Allen said
ITD is waiting for specific information prior to
closing out the Moyie
Highway and Meadow
Creek projects. Mr. Gutshall said there should
be at least $30,000 coming back to
Boundary
County.
Commissioners and Mr.
Gutshall discussed the issue of snowmobilers
parking their trucks and trailers at the end of
Gold Road when
snowmobiling. The path people seem to prefer to
reach Roman Nose is up Ruby Creek and if their
trucks and snowmobile trailers are there, the
grader cannot get in that area. In the past the
Sheriff would be asked to make contact to have
vehicles moved or be towed. Trucks have parked
in front of residences. Mr. Gutshall said
vehicles have been parked from the
point of Mica Road to
the very end of the main road. Commissioner
Dinning suggested Mr. Gutshall check with the
County’s Snowmobile Board as to what they think
could be a remedy. Mr. Gutshall suggested also
contacting the property owner of the land that
used to be owned by Forest Capital as that is
where people start off to go to Roman Rose.
Commissioner Dinning
suggested making advisory signs for the people
that leave their vehicles in that area. Those
present suggested posting a sign that states
snowmobiles can be dropped off, but to park the
trucks and trailers at the snowmobile park.
Mr. Sheppard said he would
like to express his thanks to Chairman Smith for
what he’s done for the county and the Porthill
area in general. Mr. Sheppard said he would like
to address a sanding issue in front of the
Porthill Store. Mr. Sheppard said that road has
only been plowed twice and the way the snow is
coming it is slick coming up the hill from the
border. The road is not getting plowed and there
are up to 300 cars per day, according to Mr.
Sheppard.
Commissioner Dinning asked
Mr. Gutshall if that is the tail end of a
specific Road and Bridge employee’s route. Mr.
Gutshall said his department tries to think the
routes out in advance. If a storm is more active
somewhere else, different routes are taken,
according to Mr. Gutshall. A grader will come by
once per shift as that is all they can do to
cover the area. The other thing is that Road and
Bridge employees are instructed not to plow an
area until there is a good amount of snow built
up. Mr. Sheppard said for the 10 years he’s
owned the Porthill Mercantile and Bistro the
road has not been sanded. Mr. Gutshall said he
would like to argue that, but he would talk to
his crew about sanding. Mr. Sheppard said he
would appreciate it.
The meeting with Mr.
Gutshall and Mr. Sheppard ended at
9:30 a.m.
Commissioner Dinning moved
to approve the minutes of December 3 & 4, 2012,
December 10 & 11, 2012 and December 17 & 18,
2012. Commissioner Kirby second. Motion passed
unanimously.
9:30 a.m., Courthouse Maintenance
Jerry Kothe joined the meeting to give a
department report. Mr. Kothe provided a written
report.
Mr. Kothe said the City of
Bonners Ferry pulled the
bad water pump down at the fairgrounds. Some
parts were unavailable so the lower end of the
pump was repaired as best it could be. Mr. Kothe
said he had to replace a window hinge in the
Treasurer’s Office. There has been a rash of
thermostats going bad and it’s thought that the
plastic on the thermostat is getting fatigued
over the years. The light in the stairway at the
Courthouse entrance has been replaced so it is
now brighter. The low water pressure switch has
been replaced and otherwise snow is getting
plowed and salted, according to Mr. Kothe. Mr.
Kothe mentioned he is also tending to the snow
at the Restorium. Mr. Kothe said the ceilings
and entryway have been painted downstairs.
Mr. Kothe said the
thermostat at Memorial Hall has been found left
at 75 degrees and he thinks he knows which group
has left the heat up. The thermostat needs to be
turned down when the renters leave.
Chairman Smith asked about
the Clerk’s Office request for a shield to
deflect air from the air conditioner. Mr. Kothe
said he’s had one made and he just needs to pick
it up.
The meeting with Mr. Kothe
ended at 10:45
a.m.
Treasurer Jenny Fessler and
Deputy Clerk Nancy Ryals joined the meeting at
10:50 a.m.
Treasurer Fessler said
Dennis Garrett, property owner of Ace Elder Care
paid $3,000 towards his delinquent property
taxes last week missing the January 5th
extension he had been given. Treasurer Fessler
said Mr. Garrett mentioned he could have all of
the property’s 2009 taxes paid in February 2013.
Treasurer Fessler said if the extension is
granted, she will not process the litigation
guarantee and if he does not pay the 2009 taxes
in full in February, she would have to start tax
deed process on the specific parcel in question.
Mr. Garrett is delinquent for the 2010, 2011 and
the first half of the year 2012 taxes, but if he
pays his year 2009 taxes in full, he would be
caught up as far as the tax deed process. The
amount of tax due for year 2010 is $6,193.
Treasurer Fessler said Mr. Garrett needs to pay
$20,555 to be totally caught up to date.
Commissioner Dinning moved
to grant an extension of time to pay year 2009
taxes for parcel #RPB00000226633A until
February 28, 2013. Commissioner Kirby
second. Motion passed unanimously.
Commissioner Dinning moved
to grant an extension of time to pay year 2009
taxes for parcel #RP61N01E119461A until
February 28, 2013. Commissioner Kirby
second. Motion passed unanimously.
Treasurer Fessler left the
meeting at 10:55
a.m.
Commissioner Dinning moved
to go into closed session under Idaho Code
31-874. Commissioner Kirby second. Motion passed
unanimously.
10:58 a.m., Commissioner Dinning
moved to go out of closed session. Commissioner
Kirby second. Motion passed unanimously.
Commissioner Dinning moved
to set monthly reimbursement for indigent
account #2012-7 at $20 per month beginning
February 2013. Commissioner Kirby second. Motion
passed unanimously.
Commissioner Dinning moved
to approve the Pre-Existing Condition Insurance
Plan (PCIP) payment of $468 for indigent
application #2013-5. Commissioner Kirby second.
Motion passed unanimously.
Commissioner Dinning moved
to approve non-medical assistance for indigent
application #2013-7 as per the Clerk’s
recommendation. Commissioner Kirby second.
Motion passed unanimously.
Deputy Clerk Ryals left the
meeting at 11:00
a.m.
11:00 a.m., Commissioners discussed
the status of the City of
Bonners Ferry annexation
matter in relation to taxes paid. City of
Bonners Ferry Clerk/Treasurer Kris Larson,
County Appraiser Tom Mayo, City of
Bonners Ferry Assistant Administrator Andrakay
Pluid, County Treasurer
Jenny Fessler, County Chief Deputy Treasurer Sue
Larson, County Clerk Glenda Poston, and Assessor
Dave Ryals were also present.
Commissioner Dinning, Clerk
Poston and Assessor Ryals spoke with Idaho State
Tax Commission County Support Division
Administrator Steve Fiscus just before the
holidays about the issue of tax payments made
for the annexation prior to the annexation being
deemed invalid in court. Mr. Fiscus was to go
back in order to gather information in order to
provide some instruction. Commissioner Dinning
also contacted Assistant Chief Deputy Attorney
General Brian Kane, but he has asked to be
contacted by the
County Prosecutor’s
Office as it is their proper protocol.
Commissioner Dinning said at this point, the
county doesn’t have any new information.
Chairman Smith asked if
what was needed was someone to request of the
courts to instruct how to handle the taxes that
have been paid that were associated with the
annexation. Chairman Smith said since that
statement about the courts came up his question
is if anything can be done about returning those
taxes until the courts gives instruction on
that.
Clerk Poston said the
courts only invalidated the annexation so she
had hoped the Attorney General’s Office will
instruct the county on how to process the City
of Bonners Ferry
portion of tax that was paid in error.
Commissioner Dinning said the county is not a
part of any court action. Chairman Smith said he
understands that, but his question pertains to
the money. Chairman Smith said his understanding
was that someone has to take this matter to the
district judge or someone just to find out how
to return taxes paid. Treasurer Fessler said she
heard that as well. Chairman Smith said he had
been told that no one has requested this step.
Commissioner Kirby said that is possibly why the
Attorney General’s Office wanted to talk to the
county prosecutor.
Mr. Mayo said the city
would like to get this taken care of and has no
issue with anything. The group in opposition of
the annexation has to find a way to take care of
their people. They will have to come up with a
plan that will work for them. Mr. Mayo said the
city is pretty much in favor of anything to fix
this situation.
City Clerk Larson said she
did believe the city’s attorney mentioned at the
last meeting that this issue would have to go
before the courts. Mr. Mayo said once an
agreement is made, it probably has to be signed
off on.
Commissioner Dinning said
he thinks there is some confusion. The city has
a case between two parties other than
Boundary County,
but the county has collected the taxes.
Commissioner Dinning said what the county does
with that money is separate from the court
action as he would understand and that is why he
had questions for the Tax Commission and
Attorney General’s Office. Commissioner Dinning
said the court case is settled and there is no
annexation so it would take a new filing to
address this if he understands correctly.
Commissioner Dinning said to him the simplest
way to do this is to have the Idaho State Tax
Commission and the Attorney General’s Office
give instruction on what to do.
Chairman Smith said his
understanding was that the State Tax Commission
did not want to do that and that is why he
thought the matter had to go before the courts.
The courts will instruct how to return the
city’s portion of taxes that were paid in error.
Commissioner Dinning asked
Ms. Pluid on her thoughts and she said that
sounds correct to her, but she had not attended
the initial meeting. Ms. Pluid said it sounded
correct that the court would have to give
instructions and there would have to be a
request to the court for them to adjudicate.
Chairman Smith said the question is who is going
to request this of the court and he thought it
was to be the attorney who is representing the
city. Ms. Pluid said that sounds correct.
Clerk Larson said she
believes the city’s attorney Will Herrington has
met with Fonda Jovick who is the attorney hired
by the group of residents against the
annexation. Clerk Poston said the two attorneys
did meet at the courthouse as the county wasn’t
sure what to do with the funds so she was
available for that, but that meeting was prior
to the city’s second public hearing on
annexation. The two attorneys never really came
to a resolution as to what to do. Clerk Poston
said she doesn’t disagree with what’s being said
as far as petitioning the court, but who is
going to do it. Chairman Smith said that was the
question from the initial meeting. Assessor
Ryals said someone else would petition the court
as the county is not a party to it. Clerk Poston
said she would like to formally ask that the
City of Bonners Ferry
pursue this matter and get it taken care of so
the county can return the money to the
taxpayers. Clerk Poston said the county will
issue checks to the property owners who have
paid and those who continue to pay. Chairman
Smith questioned if interest plays a part in
this.
Commissioner Kirby asked if
he was wrong in understanding that the court
issued an order to hold the taxes that were paid
in an escrow account. Clerk Poston and Chairman
Smith said no, that was the instruction from the
State Tax Commission. Clerk Poston said the city
and the group of property owners represented by
Attorney Jovick at that time mutually agreed
that the county would hold the funds. Clerk
Poston said that is all the county is doing, no
different than what Assessor Ryals said. Clerk
Poston said the county is only receiving and
holding the funds and she thinks someone else
needs to pursue the courts.
Chairman Smith said going
back a bit, discussion came up that it’s the
obligation of the county to distribute those
funds to the district, etc., and the funds could
be held in trust by the county or by the city,
but it had been decided the county should hold
the funds in trust. Chairman Smith said someone
has to address the courts to find out how to
handle the funds and he asked if the city was
prepared to do that.
Clerk Larson said the
city’s attorney couldn’t attend today’s meeting
due to weather. Mr. Mayo said the city wants to
get this fixed and whatever works for the
opposition works for the city. Mr. Mayo said in
his mind if the opposition knows what they want
to do to handle the funds, the courts could be
asked to instruct just that. Chairman Smith said
this doesn’t involve the opposition at this
point. All the county is looking for is for the
judge to tell the county what to do with the
money. Mr. Mayo said he thinks something has to
be presented to the judge not just to say what
do we do with this? Chairman Smith said one
attorney agreed with asking a judge how to
process funds and he is sure that was the advice
coming from the Tax Commission. The courts have
to tell the county how to disperse the taxes and
there has been no authority for the county to do
that.
Commissioner Dinning
questioned if the county could receive a letter
from the city that says they are in agreement
for the county to return the city’s portion of
taxes to the appropriate parties and to also
receive a similar letter from the opposition
party, a court action may not be necessary.
Commissioner Dinning said if the county received
a letter from Attorney Jovick with instructions
to return the funds, then the Idaho State Tax
Commission needs to tell the county how to
process that. Commissioner Dinning said it’s his
thinking the matter doesn’t have to go to court.
Chairman Smith said the last thing the State Tax
Commission wants to do is give county advice
about the money. Assessor Ryals said Steve
Fiscus with the Idaho State Tax Commission was
going to talk with the Attorney General’s
Office. Assessor Ryals said the Tax Commission
didn’t really want to have to give an opinion on
this, but they would at least talk to the
Attorney General’s Office about it. Chairman
Smith asked if the Tax Commission could be
contacted and asked to participate in a phone
call tomorrow.
Clerk Larson said she would
see if the city attorney would be able to make
it to that meeting once a time is determined.
Clerk Larson said this sounds good, but the city
needs to run this scenario by Attorney
Herrington to see if this is possible because he
had said this matter goes before the courts.
Clerk Poston said Attorney Jovick should also be
available as well. Chairman Smith said Attorney
Jovick doesn’t really have anything to say about
how the county gives the money back. Attorney
Jovick represents some of the property owners,
but there are other property owners that she
doesn’t represent that paid taxes and the county
is considering all of these people.
Chairman Smith said if
there was a legal way and an agreement to get a
check back to the residents that were affected
by the annexation, that would be the easiest
way, but he understood the courts to be involved
and he can’t remember where he heard that.
Commissioner Dinning said that was probably
mentioned prior to the last hearing.
Commissioners attempted to
contact Mr. Fiscus with the Idaho State Tax
Commission, but he was unavailable.
Clerk Poston asked if there
had been discussion on the solid waste fees that
were paid by the residents affected by the
annexation. Commissioner Dinning said he thinks
from his perspective, he thought those property
owners had been charged less, but they had also
received the service and to make this simple he
doesn’t want to go back and reclaim that. Clerk
Poston said she had just wanted a decision.
Commissioner Dinning said the solid waste fee
for city residents is less than it is for county
residents. Commissioner Dinning said it could
open up all kinds of situations.
Treasurer Fessler
questioned if there are any adjustments for the
Paradise Valley Fire District. Commissioner
Dinning said this is another matter the State
Tax Commission is supposed to advise on, but in
earlier conversations with them it was said
there may be some situations that just cannot be
fixed. Assessor Ryals said that is exactly the
problem. When the judge invalidated the
annexation, in his mind it’s all done. It just
goes back to the way it was, but due to timing
that can’t happen.
Commissioner Dinning said
Commissioners will let everyone know if a time
to talk with the Idaho State Tax Commission has
been set. Commissioner Dinning said he would
also let Attorney Jovick know about the call.
Commissioner Dinning asked
how much tax has been collected. Chief Deputy
Treasurer Larson said approximately $13,000 so
far. Clerk Poston asked to be clear that the
county is not pursuing anything on the solid
waste fees. Chairman Smith said to wait and see
about tomorrow’s conversation. Chairman Smith
said the only two things to question are the
solid waste fee and the Paradise Valley Fire
District.
Commissioner Dinning asked
if because some of Paradise Valley Fire District
properties came into the city, valuation of land
was increased on those properties. Assessor
Ryals said valuation increased for some
properties, but not all. Commissioner Dinning
said they were assessed to the county portion a
greater tax payment than they would’ve had had
they not been in annexation. Chairman Smith said
they would get that back. Chairman Smith said
that’s just it, it’s county not city. Assessor
Ryals said in simple form the city gained more
taxable value and Paradise Valley Fire District
lost, but we don’t know how much they lost and
it would take some doing to recalculate what
those values were. Chairman Smith asked what
happens with what is trying to be done here.
City Clerk Larson said the
one thing to keep in mind is that the city did
provide services to all of those people for a
year and if that holds any weight, she doesn’t
know. Assessor Ryals said it changes their levy
rate and everyone else that’s left in the
district will pay a little bit more to
accommodate that.
Chairman Smith said he is a
taxpayer in the county and the city so what did
all this have to do with the value put on his
property. Assessor Ryals said it didn’t change
the value; it changed the tax paid to the city.
There would’ve been a slightly smaller bill as a
result of this. Mr. Mayo said it basically
lowered the levy rate countywide.
The meeting to discuss the
annexation tax matter ended at
11:30 a.m.
11:30 a.m., Airport Manager Dave
Parker joined the meeting.
Mr. Parker informed
Commissioners he has spoken to Road and Bridge
Superintendent Jeff Gutshall as well as met with
John Deere AG, John Deere Industrial. Mr. Parker
said he also spoke to Boundary Tractor and
Western States/Caterpillar about snow removal
equipment for the airport. Mr. Parker said he
was loaned the smallest size CAT front end
loader. This machine has a one to one and
one-half bucket and it can be set up for a
skidsteer mount so it is versatile. This machine
is capable of snow equipment, bucket, sweepers
and brooms, but it is a bit more money,
according to Mr. Parker. Mr. Parker said the
perfect scenario would cost approximately
$300,000, but he is not going to do that with
county money. This equipment will cost
approximately $78,000 and Western States/CAT
offered a pretty good deal. Mr. Parker said he
had looked to find used machines.
Commissioner Dinning
informed Mr. Parker the county has to seek
formal bid proposals if the cost is $50,000 or
higher. Mr. Parker said not in this case as it
falls under a piggy back bid. The Airport Board
has recommended this piece of equipment,
according to Mr. Parker. The financing is
available for a three, four or five year period
and comes with a three year warranty.
Commissioner Dinning mentioned concerns with a
shorter warranty and suggested Mr. Parker
contact Mr. Gutshall about that.
11:45 a.m., Commissioners contacted
Mr. Gutshall via telephone.
Mr. Parker updated Mr.
Gutshall on the lease options and mentioned only
a three year warranty was offered. Mr. Gutshall
said he thinks Mr. Parker should contact James
Jordan at Western States/CAT about the warranty.
Mr. Gutshall said it may be that smaller
equipment may have a different warranty or there
may be something he is not aware of. Mr. Parker
said there would not be a lot of hours on the
machine. Mr. Gutshall said he could call Western
States/CAT and tell Commissioners what he
learns.
The telephone call with Mr.
Gutshall ended at
11:56 a.m.
Mr. Parker said he has
$4,000 to buy equipment and had planned on
payments of $4,800. There is also $2,100 of
unanticipated funds. The airport already has
rock removal equipment, but it is time consuming
as it’s a blower that takes about one week,
according to Mr. Parker. Mr. Parker said in
aviation it’s the small particles including sand
that erodes the propellers. Mr. Parker said this
machine comes with a bucket. The airport already
has a blade that they own.
The meeting with Mr. Parker
ended at 11:55
a.m.
There being no further
business, the meeting recessed until tomorrow at
9:00 a.m.
***Tuesday,
January 08, 2013, Commissioners
met in regular session with Chairman Ron Smith,
Commissioner Dan Dinning, Commissioner Walt
Kirby and Deputy Clerk Michelle Rohrwasser.
9:00 a.m., Clerk Glenda Poston joined
the meeting.
9:00 a.m., The meeting with Restorium
Administrator Karlene Magee was cancelled as she
was unable to attend. Those present discussed
the purpose of the meeting as it pertained to
record keeping.
Commissioners tended to
administrative duties.
9:30 a.m., Boundary County Airport
Manager Dave Parker joined the meeting to
continue the discussion on financing options for
snow removal equipment for the airport. Mr.
Parker provided Commissioners with information
he received from Western States/CAT showing a
three year warranty and seven year financing.
Commissioner Dinning suggested contacting the
local bank to see if they will offer a seven
year financing option. Mr. Parker said he
checked on the warranty and he can only have a
three year warranty as it is a smaller piece of
equipment that should not have as many issues.
Commissioner Dinning said
the process is to find out how to line up
financing, make sure budget is there.
Commissioner Dinning clarified that this is a
piggy back bid scenario. Commissioner Dinning
said at this point Commissioners can we make a
motion to authorize this purchase subject to the
process falling into place.
Clerk Poston suggested
being mindful when setting the payment schedule
as it relates to receiving levy dollars.
Commissioner Dinning moved
to authorize Airport Manager Dave Parker to get
the documents finalized for the purpose of a CAT
906H2 Compact Wheel Loader from Western
States/CAT with the understanding the interest
rate from Western States/CAT or another lending
institution is 3.2% with a seven year financing
period, a buyback of $52,000 and a balloon
payment of $34,000 due in seven years.
Commissioner Kirby second. Motion passed
unanimously.
Chairman Smith said with
Western States/CAT offering seven year financing
Mr. Parker can approach Dave Walter at Panhandle
State Bank to inquire if the bank can offer the
same terms. Mr. Parker said initially Mr. Walter
only wanted a six year term, but he will look
into it. It was said this is a piggyback bid
that will allow this purchase.
Mr. Parker left the meeting
at 9:40 a.m.
Commissioners tended to
administrative duties.
Clerk Poston left the
meeting at 9:45 a.m.
Commissioner Dinning moved
to adopt Resolution 2013-11. A resolution
authorizing the disposition of records of
Boundary County Commissioners’ Office.
Commissioner Kirby second. Motion passed
unanimously. Resolution 2013-11 reads as
follows:
RESOLUTION 2013-11
A RESOLUTION
AUTHORIZING THE DISPOSITION OF RECORDS
OF BOUNDARY
COUNTY
COMMISSIONER’S
OFFICE
WHEREAS,
the Boundary County Commissioner’s Office is
currently storing old Certificates of
Residency/Affidavits for Boundary County
residents who have applied to North Idaho
College and the College of Southern Idaho; and
WHEREAS, due to lack of storage space,
the Boundary County Commissioner’s Office has
requested permission to dispose of old records;
and
WHEREAS, the Boundary County Civil
Attorney has advised the Board of Boundary
County Commissioners regarding the
classification of such records pursuant to Idaho
Code 31-871; and
NOW
THEREFORE, upon motion duly made, seconded and
unanimously carried,
IT IS HEREBY RESOLVED, that the following
records be classified and disposed of as
follows:
The following
records have been deemed temporary by the
Boundary County Commissioners on the advice of
the County’s Civil Attorney and temporary
records must be kept for a minimum of two years.
The following records are to be shredded:
·
Certificates of
Residency/Affidavits for
North
Idaho
College
and the
College
of
Southern Idaho
– Year 2010.
Regularly passed
and approved on this 8th day of January, 2013.
COUNTY OF
BOUNDARY
COUNTY
BOARD OF COMMISSIONERS
s/__________________________
RONALD R. SMITH, Chairman
s/__________________________
DAN R. DINNING, Commissioner
s/___________________________
WALT KIRBY, Commissioner
Reviewed by and
on advice of the County’s Civil Attorney this 8th
day of January, 2013.
s/______________________________
JACK DOUGLAS
County
Prosecutor
ATTEST:
s/_________________________________
GLENDA POSTON
Clerk of the
Board of
County
Commissioners
By:
Michelle Rohrwasser, Deputy
Recorded as
instrument #256179
Darrell Kerby briefly
stopped by Commissioners’ Office.
10:00 a.m., Commissioners
held a meeting to continue the discussion of the
City of Bonners Ferry
annexation that had been deemed invalid.
Prosecutor Jack Douglas, Clerk Glenda Poston,
Treasurer Jenny Fessler, Assessor Dave Ryals,
Appraiser Tom Mayo, Chief Deputy Clerk Tracie
Isaac, City of Bonners Ferry Assistant
Administrator Andrakay Pluid, and
City of Bonners Ferry
Clerk/Treasurer Kris Larson
were also available. Steve Fiscus with the Idaho
Tax Commission, and Carl Olsson and George Brown
who are Deputy Attorney Generals with the Idaho
Attorney General’s Office also participated in
the discussion via telephone.
Mr. Fiscus said he
understands there may be an agreement as to what
to do with the funds collected on behalf of the
city. Commissioner Dinning said for the benefit
of Mr. Fiscus that the city’s attorney just
shook his head “no.” For information it was said
that Attorney Fonda Jovick who is representing
some of the property owners opposed to the
annexation wouldn’t be available for the
discussion.
Commissioner Dinning said
there is no active court case. The judge
invalidated the prior annexation and the City of
Bonners Ferry has chosen
not to re-annex that area in the second process.
Commissioner Dinning said because of timing the
properties were taxed as if they were in the
city and portions of that tax were paid.
Commissioner Dinning said in essence this was an
erroneous tax because it should’ve never been
collected.
Commissioner Dinning is
looking at returning the funds and canceling the
tax at this point and he asked if that could be
done. Mr. Fiscus asked if that question is from
a legal or technical standpoint. Commissioner
Dinning said he’s asking from a legal standpoint
initially followed by the technical if it can be
done. Mr. Fiscus said he’s looking at the two
attorneys with him and they’re nodding their
head that it really is the county’s call as the
county has the ability to cancel tax for any
lawful reason and he would assume that this is a
lawful reason. Mr. Fiscus briefly referred to
Idaho Code Statute ending with 1302. Mr. Fiscus
said that this reason is a lawful one as
annexation never happened.
Commissioner Dinning said
that being the case, Treasurer Fessler has
concerns over the technical ability to cancel
tax in that her computer system doesn’t allow
her to refund a specific tax. Commissioner
Dinning asked if the Tax Commission could help
with that or was there a way that could be done.
In the Treasurer’s computer program if the taxes
are cancelled, it would affect each district.
Mr. Fiscus said if a
taxpayer had a $400 refund and the county went
into the existing system, it would distribute
that $400 back from each of the taxing districts
where that individual is located rather than
just the city’s portion. Mr. Fiscus said that is
what the Tax Commission is working on and his
understanding is that Janet, the Tax
Commission’s IT Resource Manager, will be able
work through the program so it will only reflect
the City of Bonners Ferry’s
portion of the refund.
Commissioner Dinning asked
if Prosecutor Douglas had any questions.
Prosecutor Douglas said
he thinks the taxes should be returned.
Commissioner Dinning said at this point that’s
what the county is looking at so the county has
the ability to go ahead to return the funds and
cancel the tax. Mr. Fiscus said yes, that is our
understanding and he would verify that. Mr.
Fiscus asked Treasurer Fessler if Janet has been
in contact with her. Treasurer Fessler said she
contacted the IT Resource Department, but hadn’t
heard back yet. Mr. Fiscus said he will make
sure the IT Resource Manager gets in touch with
Treasurer Fessler so the refunds can be done
programmatically. Mr. Fiscus said he thought
this refund process could be done by hand, but
he would prefer to do it programmatically so the
process could be saved in the system for future
reference.
Chairman Smith said
Boundary
County is now able to return to the
taxpayer the amount of tax they paid and the
rest will be cancelled. Mr. Fiscus said that is
correct. Mr. Fiscus said there is still the
second half of that tax and there are some
people that haven’t paid at all.
Treasurer Fessler said
another thing involved that was troublesome to
the Tax Commission’s IT Resource Manager is that
the circuit breaker exemption is included in
some of the taxes. Mr. Fiscus said that is an
issue, and when he met with Clerk Poston,
Commissioner Dinning and Assessor Ryals, it was
thought there would be approximately four to six
accounts involving the circuit breaker. Assessor
Ryals said that sounds about right, but he could
be wrong. Mr. Fiscus said the hopefully he will
find those accounts, but he hesitates because
they’re in the same code area as anybody who is
in the city so he may need some help to
determine them. If there is an adjustment, it
will be taken care of in the second half payment
from the Tax Commission in June to the county.
Commissioner Dinning said
with attorneys sitting in on the conference
call, there had also been talk about the
peripheral ripple affects to other taxing
district. Commissioner Dinning said he doesn’t
think the county will be able to fix everything
so is it the attorneys’ and Mr. Fiscus’s opinion
that this is about all the county can really do
to correct what had happened. Mr. Fiscus said
yes, the only district the county can affect is
the city. The solid waste issue is the county’s
to decide what to do with as it is not a tax
issue. As far as taxes, it is under the bridge
and there is really nothing the county can do at
this point. Commissioner Dinning asked Mr.
Fiscus if he could send a follow up email
summarizing the discussion. Mr. Fiscus said he
could do that.
City Attorney Will
Herrington said he thinks the other district
that is affected most is the Paradise Valley
Fire District and it’s really the taxpayer who
is in that district who is affected. Attorney
Herrington said this is essentially what the
petitioners in that case were asking for so he
feels it satisfies their position, except as far
as the garbage fees. Attorney Herrington said
the county and city will probably both hear
something down the road about that, but he
guessed he’d take the position that the garbage
fees are a wash more or less, but that can be
discussed later. Mr. Fiscus said that would not
be a Tax Commission issue, but an issue for the
parties involved. Mr. Fiscus said the Fire
District will get their money, but it’s just
that certain individuals paid a little more than
they would have otherwise. Mr. Fiscus thanked
those present for resolving the issue and said
he would prepare that email. Commissioner
Dinning thanked Mr. Fiscus and the deputy
attorneys for their help.
The telephone call to Mr.
Fiscus and Attorney Olsson and Attorney Brown
ended.
Commissioner Dinning said
leaving the solid waste fees alone had been
discussed yesterday.
Commissioner Dinning moved
to not pursue the solid waste fees for the
residents in the area that was to have been
annexed by the City of
Bonners Ferry.
Commissioner Kirby second. Motion passed
unanimously.
Chairman Smith said whether
someone paid too much in solid waste fees or too
little, the county has chosen to let that go.
Clerk Poston said those people should have
technically paid $18 more and a bill would’ve
had to be generated.
Commissioner Dinning asked
about making a motion to return all monies paid
from property owners within the proposed
annexation and cancel all of the 2012 tax on all
of those parcels erroneously paid to the city.
Prosecutor Douglas
approved of the motion.
Commissioner Dinning moved
to cancel the 2012 tax and to return the monies
paid on those parcels within the proposed
annexation that were erroneously taxed.
Commissioner Kirby second.
Chairman Smith said he
wants to add to that motion “as per discussion
with Idaho State Tax Commission.”
Commissioner Dinning
amended his prior motion as follows:
Commissioner Dinning moved to cancel the 2012
tax and to return the taxes paid on those
parcels within the proposed annexation that were
erroneously taxed and as per the Idaho State Tax
Commission and the Idaho Attorney General’s
Office. Commissioner Kirby second. Motion passed
unanimously.
The meeting to discuss the
issue of annexation taxes collected ended at
10:15 a.m.
Commissioners, Treasurer
Fessler and Clerk Poston briefly discussed
processes to take to refund the taxes.
Commissioners tended to administrative duties.
Clerk Poston and Treasurer
Fessler left the meeting.
11:00 a.m., Commissioners
held a public hearing on the status of the
Restorium Elevator Project. Also present were:
Restorium Administrator Karlene Magee, Assistant
Administrator Jeri Witt, Restorium Board
Chairman Larry Dirks, Panhandle Area Council
Contract Specialist Sherri Wastweet, Bonners
Ferry Herald Reporter Laura Roady, and Clerk
Glenda Poston. The public hearing was recorded.
Chairman Smith turned the
public hearing over to Ms. Wastweet, who is the
grant administrator for this project. Ms.
Wastweet explained that a general overview is
given when a community block grant is awarded
and the grant administer holds a hearing for the
public to have the chance to hear about the
project.
An application for this
Public Facility Project was submitted to the
Idaho Department of Commerce November 18, 2011
by the County requesting funding to install an
elevator at the Boundary County Community
Restorium. The project scope included
installation of the elevator, construction of a
vestibule and ADA
approved sidewalks, curb and gutter going from
the elevator room on the south side of the
Restorium toward the hospital.
The Idaho Department of
Commerce had originally granted
Boundary County
$115,238 to be used for administration,
engineering and construction expenses, but after
bids came in higher than the project allowed the
Idaho Department of Commerce granted more funds
in the amount of $10,000. The Restorium Board
agreed to pledge $8,900 from the Restorium
Memorial Fund above the amount pledged by the
county.
Ms. Wastweet said the state
may provide additional funding so not all of the
funds donated from Restorium Memorial Fund will
have to be used. B.F. Builders were the apparent
low bidder, but the county still had to
negotiate with them in order to bring down the
cost to within the construction budget and there
have been change orders.
Ms. Wastweet said this
project is nearing completion, but she is
hearing the elevator has now passed completion
and is operational. Ms. Wastweet said she will
try to close the project without having the
final painting done, but she will need a copy of
the Certification of Completion.
Ms. Wastweet said all block
grants have to meet a National Objective and
this project qualified as a “low to moderate
income” (LMI) project as the clientele are
senior citizens and that automatically qualifies
for “LMI.” That is how this project was able to
be funded, according to Ms. Wastweet.
Chairman Smith asked if
anyone had any questions.
Mr. Dirks mentioned the
need for gutters and Ms. Wastweet said seeding
for grass will still have to take place in the
spring.
The public hearing for the
status of the Restorium Elevator Project ended
at 11:10 a.m.
Clerk Poston remained in
the meeting.
Chairman Smith asked Ms.
Magee if the she has updated the bookkeeping
practices at the Restorium. It was explained
that the county’s outside auditor, Leonard
Schulte had been in the Clerk’s Office and he
had questions if the Restorium reports were
ready for him. Ms. Magee said the reports are
not ready. Clerk Poston asked if the Quickbooks
Program was installed and being used. Ms. Magee
said the program is not being used, but it is
installed. Ms. Magee said she does have the
ledger that has been behind for some time. Ms.
Magee said this ledger has not been caught up
since she has been at the Restorium. Ms. Magee
said Mr. Schulte had at one time told her to use
her best judgment and that some of the accounts
may have to be written off.
It was mentioned that Mr.
Schulte had also at one time offered a member of
his staff to assist the Restorium in learning
the Quickbooks Program and Chairman Smith said
Ms. Magee should see if she can work with that
person. Chairman Smith asked when the ledger may
be ready for Mr. Schulte and Ms. Magee said by
the end of this week. Chairman Smith said it
sounds like the county will have assistance from
someone on the bookkeeping program and the
information for Mr. Schulte will be received
later this week.
The meeting with Ms. Magee,
Ms. Witt, and Mr. Dirks ended at 11:12 a.m.
Commissioners updated Blue
Sky Broadcasting Reporter Mike Brown on the
day’s discussion with the Tax Commission and
Attorney General’s Office about how to process
taxes paid by property owners within the area of
annexation that has since been declared invalid.
The county will refund the city’s portion of
taxes associated with the area that had been
improperly annexed. Commissioners had also voted
to not go back and seek the difference $18 for
solid waste fees that those same residents would
have paid. The Attorney General’s Office said as
far as other taxing districts; that is just
something that can’t be fixed. For those
property owners affected by the annexation who
have not paid their first half of tax, they
would be considered in arrears for the county
tax portion, but not the city.
Mr. Brown left the meeting
at 11:25 a.m.
There being no further
business, the meeting adjourned at 11:30 a.m.
/s/
RONALD R. SMITH, Chairman
ATTEST:
/s/
GLENDA POSTON, Clerk
By: Michelle Rohrwasser,
Deputy
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