Monday, December 26, 2011, Commissioners did not meet due to the Christmas Holiday.

Tuesday, December 27, 2011, Commissioners met in regular session with Chairman Ron Smith, Commissioner Dan Dinning, Commissioner Walt Kirby, and Deputy Clerk Michelle Rohrwasser. 

9:00 a.m., Assessor Dave Ryals and Treasurer Jenny Fessler joined the meeting to discuss a property tax issue. Assessor Ryals said this meeting is in regards to parcel #RP60N01E070750 owned by Regan Gruszka in which the tax amount he had been assessed during years 2006 through 2009 had been incorrect resulting in over payment of taxes. Mr. Gruszka had over paid on his taxes during that time, but the error was corrected as of year 2009. Assessor Ryals said a credit on taxes could be extended for future years rather than issue a refund and that he has spoken to Treasurer Fessler about this as well. Treasurer Fessler said taxes on Mr. Gruszka’s property in question are low. Treasurer Fessler said it would take the County offering a credit for nine years to correct the over payment. Treasurer Fessler said she consulted with other sources and received the recommendation of issuing the property owner a refund check. Treasurer Fessler questioned the ability of keeping track of the tax credit for a period of nine years. Those present discussed withholding the taxes owed to the remaining taxing districts associated with this property. It was said the County is the entity that created the problem. The amount owed to Mr. Gruszka totals $892.86, according to Assessor Ryals. Treasurer Fessler said the error was corrected in 2009 so this is discussing taxes from 2006 through 2008. Assessor Ryals said withholding the tax amount from the other taxing districts is a matter to discuss with the County attorney.

Commissioner Dinning moved to approve County reimbursement of $892.86 to Mr. Gruszka for parcel #RP60N01E070750 and to recoup the tax amount received by the other affected taxing districts if there is a legal method to do so, upon the advice of the County attorney. Commissioner Kirby second. Commissioners continued their debate of the proper motion.

There is approximately $400 in taxes the other districts such as South Boundary Fire, the Library District and the School District have received. Assessor Ryals said the amounts received by those other taxing districts is the correct amount, it just came out of the wrong pockets. Commissioner Kirby withdrew his prior motion to second.

Commissioner Kirby moved to issue a refund of $892.86 to Regan Gruszka for parcel #RP60N01E070750A due to over payment in taxes through years 2006 to 2008. Chairman Smith yielded the chair to second. Commissioners voted as follows: Chairman Smith “aye”, Commissioner Dinning “nay”, and Commissioner Kirby “aye”. Motion passed.

9:18 a.m., Treasurer Fessler and Assessor Ryals left the meeting.

Commissioners tended to administrative duties.

9:40 a.m., Clerk Glenda Poston joined the meeting.

Clerk Poston and Commissioners discussed the work involved to install the camera to be used for video conferencing. Clerk Poston left the meeting.

10:15 a.m., Treasurer Jenny Fessler and property owner Helen Dennison joined the meeting to discuss a request for an extension of time to pay property taxes on Ms. Dennison’s parcel #RP61N01E124700A. Treasurer Fessler said Ms. Dennison did have a hardship exemption approved by Commissioners last year. The County’s tax amount owing is $154.62 and the amount owed to Cabinet Mountain Water is $779.90 resulting in a tax bill amount of $934.52 for year 2008. Ms. Dennison briefly explained medical issues she has suffered earlier in the year and that she is working to get back to normal.

Commissioner Dinning moved to cancel taxes in the amount of $154.62 for year 2008 plus late fees and interest for parcel #RP61N01E124700A and to return the amount of $779.90 back to Cabinet Mountain Water Association for collection. Commissioner Kirby second. Motion passed unanimously.

The meeting with Ms. Dennison ended at 10:15 a.m.

Treasurer Fessler said she would like to request a hardship exemption for property owner Jennie Starr for parcel #RP62N02E164040A for year 2008 taxes. Treasurer Fessler said Ms. Starr only owes $170.29 in taxes and $257.92 to Three Mile Water District for year 2008. Ms. Starr has been making payments, according to Treasurer Fessler.

Commissioner Dinning moved to grant the hardship exemption for property owner Jennie Starr for parcel #RP62N02E164040A canceling year 2008 taxes in the amount of $170.29 and returning $257.92 back to Three Mile Water Association for collection as requested by the Treasurer. Commissioner Kirby second. Motion passed unanimously.

Treasurer Fessler and Commissioners discussed a request for an extension of time to pay 2008 property taxes made by Walter Merrifield for parcel #RP61N01E119461A.  

Commissioner Dinning moved to grant Walter Merrifield an extension of time to pay his 2008 property taxes for parcel #RP61N01E119461A until March 1, 2012. Commissioner Kirby second. Motion passed unanimously.

Commissioners tended to administrative duties.

Chairman Smith conducted the quarterly jail inspection of the Boundary County Jail.

10:55 a.m., Solid Waste Superintendent Claine Skeen met with Commissioners to discuss financing for a wheel loader obtained via piggy back bid. Mr. Skeen said the paperwork consists of quotes from Caterpillar (CAT) Financing and Panhandle State Bank financing in regards to annual lease payments. Mr. Skeen said financing through CAT will be cheaper as CAT Financial’s interest rate is 3.2% with an annual lease payment of $17,558.70 and Panhandle State Bank’s rate is 3.4% with an annual payment of $69,650. With financing through Panhandle State Bank, after five annual payments of $69,650 the County will own the machine. Mr. Skeen said after five annual payments of $17,558.70 through CAT Financial, the County will receive a guaranteed buy back of $272,000 for the machine. Commissioner Dinning questioned if the County has to buy another piece of equipment at the end of the lease term through CAT Financial. It was said with financing through CAT, $272,000 is the amount owed by the County by not leasing another piece of equipment at the end of the term. It was said the annual payment through CAT is $17,558.70 and that saves $52,000 per year in payments. Commissioner Dinning said the County has to purchase another machine in order to get the buy back price from CAT. Mr. Skeen said he doesn’t have budget for annual payments of $69,650. Mr. Skeen said it will be a better deal in the long run to finance through CAT and the advantage is actually bigger in the aspect of maintenance. There will be a bit of maintenance the County will have to pay, but it will be minute, according to Mr. Skeen. Commissioner Dinning said what makes financing through CAT a good deal is a low annual lease payment. Mr. Skeen said the arrangement is supposed to be the same as it is for Road and Bridge.

Commissioners and Mr. Skeen decided to table the decision on financing until the lease details have been sorted through. Commissioner Dinning said the trade in equity on the existing machine is $109,500 so in essence, the equity needs to be $109,500 more than $272,000.

The meeting with Mr. Skeen ended at 11:20 a.m.

Commissioner Dinning moved to approve the minutes of December 19 & 20, 2011. Commissioner Kirby second. Motion passed unanimously.

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 Clerk