Board of County Commissioners
| Minutes of Meeting |
| 03/23/2010 |
| March 23, 2010 In attendance: Audrey Danner, Chair, Tom Mathers, Vice Chair; Tom Gray, Board Member; Lila Herod, Deputy Clerk; Frank Moe; Barbara West; Charlene Abdella; Jennifer Riley; Brian Smith; Jeff Comstock; Ray Beck. Call to Order Pledge/Moment of Silence Consent Agenda Mathers made a motion to approve the consent agenda consisting of items: A) Approved the minutes from January 5th, 26th, February 11th, 23rd, March 2nd, 2010. B) Approved Resolution 2010-34 transfer of payment of warrants for the month of March 2010 in the amount of $540,412.68. C) Approved the By-Laws for the Moffat County Libraries Board of Trustees. D) Approved the Cooperative Law Enforcement Agreement between the Moffat County Sheriff’s Department and the US Forest Service Medicine Bow-Routt National Forest. E) Approved the legal representation agreement between Moffat County Department of Social Services and Tammy L Stewart. F) Approved the intergovernmental agreement between Moffat County and the City of Craig for operation of the Craig-Moffat Airport. G) Approved the contract agreement between Moffat County and Diversified Consulting Solutions Inc. for engineering the Swinging Bridge project. Gray seconded the motion. Jennifer Riley gave a brief overview of the Moffat County Libraries Board of Trustees By-Laws and also reported there is an opening on the Library Board. Motion carried 3-0. See attachments. General Discussion Comstock gave an update on HB10-1365 – the clean energy bill, which would convert coal fire plants to natural gas. Comstock will attend the Club 20 meeting tomorrow to discuss the intent and impacts of this legislation. Sheriff Tim Jantz, Elaine Sullivan and Judy Whilden present. Danner reporting: Attended Moffat County United Way awards banquet. Congratulated United Way on their successful campaign. A concerned citizen requested the commissioners review term limits. A workshop will be held March 29th. Richard Wobbekind from the C.U. Lead School of Business will be the speaker on “Money Matters.” Danner sent a letter supporting Hutton’s grant for broadband expansion in western Moffat County. Craig Moffat County Economic Development will meet tomorrow to discuss City and County zoning regulations. Danner expressed that the County will not be revising the planning and zoning regulations. Ray Beck discussed the resolution he presented at Club 20 and the funding available for Highway 13. The Energy Summit will be held May 13th and 14th. Mathers reported bids are being released for mowing at Loudy Simpson and also for the Concession stand. Ute Murray, Keith Antonson, and Sarah Hepworth present. Early Childhood Council – Paula Reed Paula Reed is not present. Judy Whilden reported the month of April is nationally known as the month of the young child. There was discussion regarding the various activities that will be coordinated by the Early Childhood Council to promote this awareness. A proclamation will be presented next week to declare the month of April “The Month of the Young Child”. Housing Authority-Ute Murray Murray reviewed an amendment to the Section 8 Housing Voucher Program. The State has provided Exhibit B to clarify the mileage and audit reimbursement. Gray made a motion to approve Exhibit B an amendment to the State of Colorado Department of Local Affairs Housing Choice Voucher Contract with Moffat County. Mathers seconded the motion. Motion carried 3-0. See attached. Assessor- Suzanne Brinks Suzanne Brinks, Carol Scott, Jennifer Riley, and Kathleen Taylor present. A telephone conference was placed to Jerry Wisdom of Visual Lease and Robin Kashiwa of Holland and Hart representing Questar Gas Management. Kashiwa reported Questar Gas Management Company has petitioned for tax abatement for tax years 2006 and 2007 on parcel number P002012, which is a compressor in Powder Wash. Kashiwa’s stated the Assessor did not provide any information or location on the omitted compressor and that she failed to notify Questar with the required consecutive declarations that are to be sent to the taxpayer. The Assessor has assessed a penalty of 25%, which is 4 ½ times the amount of the original tax and this is very harsh. The penalty itself was over $93,000. Kashiwa contends there is not proof that the Assessor sent the declarations to Questar and that the penalty should be reversed based on her failure to meet the requirements of state statute. Brinks presented evidence of the copies of letters and declarations that were sent to Questar. Brinks stated that although the compressor was not specifically listed she has proof that the letter was received by KE Andrews. Brinks also addressed the statute concerning the two consecutive schedules. She reported that personal property declarations have been sent to Questar every year for the past 20 years and it is their responsibility to report any new property which is to include any installation costs, sales tax, etc. Brinks stated that Jerry Wisdom sent notice via email to Kathy Ball at Questar which identified the omitted compressor, and Questar was actually given more time to report than the statutory 10 days. Brinks sent a letter requesting entire costs of installation of the compressor. The notices of determination were reviewed for tax years 2006 and 2007 and no value was changed by the Assessor because the Company failed to report the property. Brinks recommends denial of the abatement because the taxpayer failed to make a full and complete disclosure of the personal property and the Assessor valued the property on the best information available. Brinks also stated that failure to receive the personal property declaration does not dismiss Questar’s responsibility to report their property, and the compressor was never rendered by the taxpayer. Commissioner Gray asked Kashiwa to respond to Brinks statement. Kashiwa stated that Questar may have received their annual notices, but stated the Assessor did not comply with the language in the statute which requires two prior letters to be sent prior to the 10 day letter…. The evidence that the Assessor provided is the 2010 declaration schedule and that does not prove there was anything attached to the 2008 records and the she contends the Assessor has no evidence of this. Brinks stated the 2008 declaration were sent with letters and the 2010 was submitted into evidence to represent the copy in order to make the point that personal property must be disclosed along with installation, sales tax etc. She again reiterated that the declarations are sent every single year and that it is the taxpayer’s responsibility to add any new property or remove any personal property listed. This compressor was never added and Questar has never declared the omitted compressor, and they have had more than adequate time to respond. There was discussion regarding a Supreme Court case ruling with Production Geophysical. Taylor stated is clear that when a taxpayer fails to provide the property information and because of their own wrong doing fails to declare, it is the presumption that the Assessor will assess the property based on the best information available and this is the standing valuation. She also counseled the Commissioners that if they choose to deny the abatement the taxpayer still has the opportunity to appeal with the State Board of Appeals and if they approve the abatement it will be reviewed the State Division of Taxation because it is over $1,000. Kashiwa responded to this Supreme Court case and stated this case is significantly different than the Questar’s situation. Production Geophysical did not protest the assessment, so Supreme Court stated they did not respond to the abatement process. She stated this is a very different situation. Mathers made a motion to deny the petition for abatement or refund of taxes for Questar Gas Management Company schedule #P002012, for 2006 and 2007. Gray seconded the motion. Motion carried 3-0. See attached. Tinneal Gerber and Lennie Gillam present. Commissioner Gray stated this case is subject to interpretation of the law and it is appropriate that State Board of Assessment Appeals conduct a hearing and make a final ruling. Administration- Tinneal Gerber Gerber and Gillam reviewed the bids for courthouse flooring. Bids were received from: TLC $23,757 Abbey Carpet Glenwood $23,969.58 Pam Designs $26,097.95 Gray made a motion to award the low bid for courthouse flooring to TLC in the amount of $23,757. Mathers seconded the motion. Motion carried 3-0. See attachments Gerber reviewed the proposed credit card policy and procedures. The new credit card policy allows the County to do business with vendors who no longer allow purchase order payments and require credit cards. Itemized receipts will be required on all credit card purchases. Missing receipt forms are available and may be used in emergencies. Mathers made a motion to approve Resolution 2010-35 Adopting Moffat County Credit Card Policy and Procedures. Gray seconded the motion. Motion carried 3-0. See attached. Meeting Adjourned Submitted by: Lila Herod, Deputy Clerk Approved by: ________________________________________________ ________________________________________________ ________________________________________________ Approved on: ________________________________________________ Attest by: ________________________________________________ |
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