[0:00] Well, thank you for being here. We'd

[0:01] like to welcome everybody to our county

[0:03] commission meeting today. Uh we will

[0:06] start off our meeting by having an

[0:08] invocation given by Commissioner

[0:10] Bingham, after which uh our attorney

[0:13] Steven Hatfield will lead us in the

[0:14] pledge of allegiance.

[0:18] Our heavenly father as we come before

[0:20] thee

[0:22] for the blessings that we enjoy in our

[0:25] lives and with our families

[0:28] we have

[0:30] thankful for the opportunity to be

[0:33] involved in our local government. I pray

[0:36] that we will ponder and consider all the

[0:38] issues that us

[0:44] might be those things which are

[0:45] beneficial

[0:48] in our thankful

[0:52] for the heritage that we enjoy in county

[0:56] recognize how valable that is to us

[1:00] defend that and enjoy that with our

[1:03] families

[1:04] as much We meeting here today to discuss

[1:06] the issues. We ask

[1:12] our gratitude for all.

[1:15] Thank you for all in the name of Jesus

[1:17] Christ. Amen.

[1:19] >> Amen.

[1:27] » To the flag of the United States of

[1:30] America and to the republic for which it

[1:33] stands. One nation under God,

[1:37] indivisible, with liberty and justice

[1:40] for all.

[1:45] » Thank you, Commissioner Bingan and

[1:48] Steven Hadfield. Appreciate you helping

[1:50] us uh with the invocation and the pledge

[1:52] of allegiance.

[1:55] Uh need a motion to approve minutes from

[1:58] March 25th, 2026.

[2:00] >> I will make a motion to approve the

[2:02] minutes.

[2:02] >> I'll make that motion. I will second

[2:04] that motion to approve those minutes for

[2:06] March 25th, 2026.

[2:08] >> Very good. We have a motion to approve

[2:11] by Commissioner Perry and a second by

[2:13] Commissioner Bingham. All in favor?

[2:16] >> I.

[2:17] >> Motion passes. Thank you very much.

[2:21] >> Okay. Administrative review reports and

[2:24] future agenda items. Commissioner Perry,

[2:27] do you have anything?

[2:34] No,

[2:35] >> Commissioner Bingham.

[2:36] >> Nope, not today. Thank you.

[2:37] >> Okay, very good. Form agenda items. Um,

[2:41] when we had our last commission meeting,

[2:43] I talked about having some numbers for

[2:45] the rentals at the fairgrounds. We

[2:48] weren't able to get those completed. Um,

[2:51] we hope to have those uh ready to

[2:53] present at the next commission meeting.

[2:56] So, appreciate that. Um, emergency

[2:59] management issues. I don't see Mark. Uh,

[3:03] ARPA or LTC LTCF

[3:08] Charlene. Do we have anything

[3:11] good on that?

[3:11] >> We're in process of ARPA has to be spent

[3:15] this year.

[3:15] >> Okay. Very good. Okay. Thank you very

[3:19] much. uh under community development

[3:22] reappointment of Jennifer Jacobson and

[3:25] Lonnie Jensen as members of the Boxelder

[3:28] County Planning Commission for another

[3:30] three-year term. Uh Scott Lions for uh

[3:35] the planning commission. Scott Lions, do

[3:36] you want to come talk to us about that

[3:38] for a minute?

[3:44] » Yeah. Scott Lions, Community Development

[3:46] Department. Uh these are two planning

[3:48] commission members that their term has

[3:51] uh come to a conclusion. Uh we did reach

[3:54] out to them and ask if they are

[3:56] interested in uh serving another term.

[3:59] Uh both of them are interested in

[4:01] serving another term. Jennifer started

[4:02] as an alternate and has acted um now as

[4:06] a full participating member and Lonnie

[4:10] has been a full participating member.

[4:12] Jennifer is from the Riverside area and

[4:15] Lonnie is from the Collinsston area. So,

[4:18] we try and find residents with differing

[4:20] backgrounds and differing locations in

[4:22] the county and uh provide different

[4:24] perspectives

[4:26] um with items that come before the

[4:28] planning commission. So,

[4:29] >> well, thank you Scott. We appreciate

[4:31] that.

[4:32] >> So, I'd entertain a motion. I will make

[4:34] a motion to reappoint Jennifer Jacobson

[4:37] and Lonnie Jensen as members of the

[4:38] Boxeller County Planning Commission to another three-year term.

[4:45] >> I will second it.

[4:47] >> We have a motion to approve reappoint of

[4:50] Jennifer Jacobson and Lonnie Jensen as

[4:52] members of the Boxer County Planning

[4:54] Commission for another three years by

[4:56] Commissioner Bingham, a second by

[4:57] Commissioner Perry. There's no further

[5:00] discussion. All in favor? I

[5:03] >> motion passes.

[5:04] >> I

[5:04] >> thanks.

[5:05] >> Thank you.

[5:09] » Okay. Uh be mental health audit for 2025

[5:14] and Rob Johnson is going to talk to us

[5:16] about that. How you doing, Rob?

[5:17] >> Good.

[5:22] » Awesome.

[5:22] >> Hard copy for you.

[5:23] >> I like the hard copies. Thank you, sir.

[5:27] >> Thanks so much.

[5:36] Rob Johnson, bearer of mental health.

[5:38] Um,

[5:40] state code requires that each member of

[5:43] the local substance abuse and mental

[5:45] health authority shall annually certify

[5:48] that he has received and reviewed the

[5:50] independent audit and have participated

[5:52] in a formal interview with the provers's

[5:54] executive officers. and uh I'm here to

[5:58] complete that to make that so that we've

[6:00] taken care of that. Um

[6:03] if we turn to page five on the audit,

[6:06] it's not labeled at the bottom, but the

[6:08] auditor independent auditor's report

[6:10] right in front of there. If you look at

[6:12] the second paragraph in the opinion, the

[6:16] auditors state, "In our opinion, the

[6:18] accompanying financial statements

[6:19] present fairly in all material respects

[6:22] the financial position of the center as

[6:24] of June 30th, 2025 and 2024.

[6:29] And the changes in its net assets and

[6:31] its cash flows for the years then ended

[6:33] in accordance with the accounting

[6:35] principles generally accepted in the

[6:36] United States of America." So that just

[6:39] stating that it was a clean audit.

[6:42] I'll go through some of the highlights

[6:44] of the audit and then if you have any

[6:46] questions at the end, I'll try and

[6:47] answer them. If we turn to page eight,

[6:50] the statement of financial positions or

[6:52] the balance sheet,

[6:55] um you can see that uh the assets and

[6:59] liabilities there. I'd like to talk

[7:00] about that unexpended county funds there

[7:03] in uh a few lines down under the

[7:06] liabilities and net assets. We have a

[7:09] contract with each one of the counties

[7:11] because the counties have to put in 20%

[7:13] match of what the state funds what the

[7:16] state is funded. And if you ever put in

[7:19] more than we need to match for that

[7:22] year, we put it in this county

[7:24] unexpended fund that can be used at a

[7:26] later date. Of that 31,898,

[7:30] 17,886

[7:33] of that is Boxelder County's portion of

[7:35] that unexpended county funds. Um, if we

[7:40] flip over to the next page, this is the

[7:42] statement of activities or the uh income

[7:46] statement. You can see up there at the

[7:48] top there's the government support, the

[7:50] federal, state, and county funds.

[7:52] Between the three counties,

[7:55] the counties put in just under $600,000

[7:58] last year. And I like to look at our

[8:01] funding as kind of an inverted pyramid

[8:04] where that county the county funds

[8:06] really are the base of all the money

[8:08] that we receive. Those county funds

[8:11] match the state funds, that 20%. Then

[8:14] those state and county funds are used to

[8:17] match Medicaid. And you can see that's

[8:19] the the net Medicaid's the 14 million.

[8:22] And that $600,000 that you put in. And we want to thank you for being

[8:27] supportive of the mental health system

[8:30] brings in that $21 million in uh revenue

[8:35] that we can use to um treat the people

[8:39] with mental illness in in this catchment

[8:41] area. Um you can see that uh under the

[8:45] nonoper operating revenue we had 504,000

[8:49] and a gain of sale that is uh we had

[8:53] helped do some stuff out in Tmont and

[8:56] purchased a building up in Garden City

[8:58] with the health department and this year

[9:01] we sold our share to them and are now

[9:04] renting from them. So, we're no no

[9:06] longer own owners in that uh Tmont

[9:09] facility or up in Garden City, but we do

[9:11] rent with them and have had a great

[9:13] partnership with the health department.

[9:15] It's been a good thing. And then you can

[9:18] see that our net increase or our net

[9:21] income was $3.2 million for the year. If

[9:25] we flip over to the next page, this

[9:28] shows a little bit more detail of of the

[9:31] expenses that we had for the year. And

[9:33] since we are a service organization,

[9:35] you'd expect that a lot of our

[9:37] expenditures would be in the uh

[9:40] personnel area and it is. That's just

[9:42] under 74% that 13 million uh in

[9:47] personnel. And then on the professional

[9:50] um we're also in charge with our

[9:52] Medicaid contract to pay for anybody

[9:55] that's hospitalized from our catchment

[9:57] area that has Medicaid. That's the big

[10:00] portion of that uh almost three million

[10:02] there in the professional under the

[10:04] intensive services. So those are some of

[10:07] our biggest expenditures.

[10:09] If we go back to page 24,

[10:14] this is the independents audit. This is

[10:16] the independent auditor's report on

[10:18] internal control over financial

[10:20] reporting and on compliance and other

[10:22] matters based on their audit. And right

[10:25] down at the bottom of that page, page

[10:27] 24, they state, "Given these limitations

[10:31] during our audit, we did not identify

[10:34] any deficiencies in internal control

[10:36] that were considered to be material

[10:38] weaknesses." And then on the next page

[10:41] on page 25 under the report on

[10:44] compliance and other matters that last

[10:46] sentence the results of our test

[10:49] disclose no instances of non-compliance

[10:52] or other matters that are required to be

[10:54] reported under government auditing

[10:56] standards.

[10:57] Um with that if you have any questions

[11:00] I'd sure try and answer them for you.

[11:09] Rob, how's this going to change? I know

[11:11] we we're now you guys are going to be

[11:12] taking on um substance abuse fully from

[11:16] an operation for the Bear River area.

[11:18] Will that change the report for next

[11:20] year significantly?

[11:22] >> Um next year it'll be the same because

[11:25] it's still us. We're we're going to

[11:27] combine on July 1. So the following

[11:29] year, yes, Commissioner, it will make a

[11:32] significant change. You've seen the

[11:34] substance abuse portion as part of the

[11:36] health department's audit. So those grants and funds from the state

[11:42] will just come right over to us and

[11:44] we'll continue on with those programs,

[11:46] but we'll also be capitating substance

[11:48] abuse with Medicaid, which will add a

[11:52] few more million dollars to our budget.

[11:56] >> Yeah. And the benefit is the clients get

[11:59] to go to one source. They don't have to

[12:00] bounce back and forth and do two places.

[12:02] So I like that. So thank you.

[12:03] >> Yeah. And we think for those that are do

[12:05] duly diagnosed that it will be a a

[12:08] really big improvement in their

[12:10] treatment.

[12:17] » Is there any further questions?

[12:20] >> I have none.

[12:22] >> This is the certificate the

[12:24] certification of audit review by the

[12:26] county. So that is um

[12:30] usually signed each year by each

[12:32] commissioner. Okay,

[12:40] very good.

[12:42] >> Do we need a Do we need a motion

[12:43] tomorrow?

[12:45] >> I think they usually do a motion.

[12:47] >> I think you do to

[12:48] >> Okay, I'd entertain a motion.

[12:51] >> I'd make a motion that we accept the

[12:53] report as provided.

[12:55] >> Second.

[12:56] >> We have a motion by Commissioner Perry

[12:58] and a second by Commissioner Bingham.

[13:00] There is no further discussion. All in

[13:02] favor?

[13:03] I

[13:03] >> I motion passes.

[13:05] >> Thanks again for your support.

[13:10] » Okay.

[13:11] >> So, does he need that back sign?

[13:13] >> Why don't I leave it here so that we can

[13:15] get Commissioner Perry's on it, too. And

[13:17] then if you can

[13:18] >> send it over to

[13:21] >> Hey, thank you. Appreciate it, Rob.

[13:23] [clears throat]

[13:24] >> Tire.

[13:25] >> Uh, yeah. I'm coming before you with our

[13:28] fraud risk assessment we did for the

[13:31] county and um this is for 2025. So we're

[13:37] looking at last calendar year. We had no

[13:40] um real changes in our fraud risk

[13:43] assessment. Our risk levels very low

[13:46] based on um all of the categories that

[13:49] the state auditor has us look at. Our

[13:52] one weakness still is not having an

[13:54] audit committee, which I've assigned to

[13:57] my chief deputy to hopefully get one of

[14:00] those going this year.

[14:04] And then on the back is a separation of

[14:06] duties, which we meet all those. Um,

[14:13] is there any questions from you all? If

[14:15] you've had a chance to review it,

[14:17] >> I've reviewed it.

[14:19] >> I don't have any questions.

[14:20] So I will

[14:21] need the

[14:23] >> questions here.

[14:24] >> I just need the chair's signature on

[14:27] that.

[14:40] » I have a motion on that to accept the

[14:41] fraud risk.

[14:42] >> I'd entertain a motion. I'll make a

[14:44] motion to approve the fraud risk

[14:46] assessment for calendar year 2025 as

[14:49] presented by Shirley Larson.

[14:52] >> I'll second it.

[14:53] >> We have a motion by Commissioner Bingham

[14:55] and a second by Commissioner Perry to

[14:58] approve the fraud assessment for the

[15:00] calendar year of 2025. There's no

[15:02] further discussion. All in favor? I. I.

[15:05] >> Motion passes. Thank you very much.

[15:07] Appreciate it, Charlene.

[15:18] How are you?

[15:19] >> Good.

[15:21] >> Thank the commissioners for giving me a

[15:23] couple minutes here today in commission

[15:25] meeting. Um I'm reaching out the purpose

[15:27] why I'm here is I'm reaching out

[15:29] regarding unpaid property taxes that I

[15:31] became of aware of recently um for a

[15:34] building lot that I purchased uh four

[15:37] years ago in Dweyville. Um taxes due as

[15:41] of two days ago was $7,85.90.

[15:45] Interest $1,24466,

[15:49] penalty $177.15.

[15:53] The total was $850771.

[15:56] Um so I understood that when I purchased

[15:59] the property that an escrow account uh

[16:01] would had been set up uh with my lender

[16:04] to cover the property taxes. Um, a

[16:07] notice was sent out to my parents uh

[16:10] address in Tremont uh roughly two months

[16:13] ago. Um, sent to my parents house

[16:15] because my name's on that house. Um, I'm

[16:18] thankful that I received that notice.

[16:20] Um, because I was not I was not aware.

[16:23] Um, after receiving the notice, I called

[16:25] my uh lender and uh asked them um why an

[16:31] escrow account was not set up and they

[16:33] informed me that they didn't have that

[16:34] option. at that lending company. Um, and

[16:39] so I I I wasn't aware that the taxes uh

[16:42] weren't weren't being collected and paid

[16:44] through an escrow account. And so I'm

[16:46] here today to ask if uh the

[16:48] commissioners are willing to to wave the

[16:50] interest and the penalty um portion of

[16:54] that um as I was not aware those taxes

[16:57] were not being paid at that at that

[16:59] time. So

[17:00] >> when you closed, didn't they talk to you

[17:01] about did you not have a discussion with

[17:03] them about that? I I thought that we did

[17:06] and like I say, it was it was a little

[17:08] over four years ago when when I uh

[17:11] purchased this property and and closed

[17:13] on it. And they I think what they

[17:15] explained to me here a month or so ago

[17:18] on the phone was uh because it's a

[17:21] building lot loan that that wasn't uh

[17:24] that wasn't included as as part of their

[17:27] ability to to do that. They said

[17:29] normally that's when you're buying a

[17:31] home that that's I think that's probably

[17:33] a law to to do that, but with a building

[17:36] lot um that that wasn't needed as part

[17:40] of the law or whatever. I that's what

[17:43] they explained to me. So

[17:47] » So you're asking for forgiveness for the

[17:49] >> Where have the property tax notices been

[17:51] going every year?

[17:54] >> Good question. There it's a it's a it's

[17:57] a building lot. there isn't a mailbox

[17:59] there. And so I've I've received one

[18:02] notice. Um like I said, it showed up at

[18:05] my parents house. Um and I'm grateful

[18:09] that I that I received that because I

[18:11] didn't know that the property taxes had

[18:12] not been being paid this whole time.

[18:16] >> So how long has it gone since property

[18:18] taxes were paid?

[18:20] >> Uh about four and a half years.

[18:23] >> And they just And they happen to get

[18:24] your parents address.

[18:26] >> Yeah. because because my name's on that house in Trey Mountain. So, I

[18:31] think probably somebody um probably

[18:34] thought, well, maybe that's how we can

[18:35] get a hold of him is

[18:38] look and see if he's owned some other

[18:40] properties. And my my name's on that

[18:42] house in Tmont. So, that's where it

[18:43] showed up. So, the amount is uh the

[18:47] interest and penalty is for as of two

[18:50] days ago was $1,421.81.

[18:53] 81 cents.

[18:56] >> Okay.

[18:59] » What do you think? You want to come up

[19:01] for a minute? Let's talk about this.

[19:12] Typically, when they [clears throat]

[19:13] typically when they buy ground, what how

[19:15] do how do we I mean, we're assessing

[19:17] their property. Do where where where do

[19:20] you live right now? Uh, I also live in

[19:23] Tremont.

[19:24] >> You live in Tmont? But when you bought

[19:26] this property, they didn't have your

[19:28] address.

[19:29] >> Yeah, the the lender has it. And

[19:33] actually on on your your website, it

[19:35] shows the right street address, but it

[19:37] says that I live in Deweyville.

[19:41] » The way we get those addresses is when

[19:43] the warranty is

[19:44] >> You need to borrow the microphone there,

[19:46] Sean.

[19:48] >> Sorry, Sean. The way the county gets

[19:50] addresses to send in tax notices too is

[19:53] when the warranty deed is filed. Uh

[19:57] I've highlighted right at the top there

[20:00] that statement appears on all those

[20:02] warranty deeds and it just says

[20:06] basically where should we send the

[20:07] property tax notices to and that's the

[20:10] address that the recorders office puts

[20:12] in the system for

[20:14] uh tax notices to be mailed to.

[20:25] So when when they do their closing,

[20:29] uh they should have had his address,

[20:32] right, on the warranty deed and stuff

[20:34] like that.

[20:35] >> Well, the title company would have put

[20:36] that address in there, I assume. And

[20:39] sometimes they do put in the address of

[20:42] a vacant lot.

[20:44] >> Sometimes title companies make that

[20:45] mistake.

[20:52] So, so you're asking for forgiveness of

[20:54] penalty and interest.

[20:56] >> Yeah, the interest and the penalty. So,

[20:58] I know that I have to pay the taxes.

[21:00] >> So, your plan then is to pay the taxes

[21:02] if we forgive the penalty and interest,

[21:04] >> right?

[21:08] You'll pay in full.

[21:09] >> Yeah. I I don't have a way to get out of

[21:11] that. I mean, [laughter]

[21:13] >> no, you don't.

[21:14] >> Right. I I wouldn't have thought so.

[21:16] Darn it.

[21:16] >> You do, but you have to die. So that's

[21:18] >> Okay. I don't want to die yet.

[21:20] >> No, we don't want to do that. Absolutely

[21:21] not.

[21:24] [snorts]

[21:24] >> Commissioner Perry, do you have any Do

[21:26] you have anything you want to say about

[21:27] this?

[21:31] » No, I I mean, I'm a little concerned. I

[21:34] mean, I I don't like the fact that it's

[21:36] gone four years without knowing that

[21:37] it's been paid. I I kind of understand

[21:39] what I'm hearing. Um, I know the

[21:41] property taxes have got to be paid. So,

[21:44] I'm comfortable if somebody wants to

[21:45] make a motion to it.

[21:48] >> Okay. I will make a motion that we

[21:52] forgive the penalty and interest on the

[21:54] late fees for unpaid property tax over

[21:57] multiple years parcel number

[21:59] 05-152-000064

[22:03] for Jordan Oiler.

[22:07] » Second. We have a motion by Commissioner

[22:10] Bingham and a second by Commissioner

[22:12] Perry to forgive the interest and um the

[22:16] fine

[22:17] >> the penalty

[22:18] >> or excuse me the penalty uh on parcel

[22:21] 05-152-0064

[22:26] uh Jordan Oiler. If there's no further

[22:29] questions, all in favor? I

[22:33] >> I

[22:35] >> Thank you.

[22:40] » Okay.

[22:42] Payment plan for past due taxes on

[22:44] parcel

[22:46] account R 0091 939-

[22:51] 0642

[22:53] 0031.

[22:55] Rusty and Caitlyn Palmer.

[22:58] >> Hi. Yes, Caitlyn Palmer.

[23:01] Um, I'm not asking to have any fees

[23:04] waved or any interest waved. I do kind

[23:06] of feel silly after listening to him

[23:08] because we were kind of in the same

[23:10] situation. I talked to a couple of the

[23:12] ladies here to get our address changed.

[23:14] >> Can Can you pull that microphone a

[23:15] little closer to you, please?

[23:16] >> Yes.

[23:17] >> Um,

[23:19] I just am so nervous right now.

[23:21] >> You're [laughter] okay. You're amongst

[23:23] friends. In spite of what you've been

[23:24] hearing, you're amongst friends.

[23:26] >> Yeah. No, thank you. I appreciate that.

[23:28] Um, we moved here five years ago from

[23:31] Preston, Idaho. Um, my grandparents

[23:34] lived in Dweyville and we moved closer

[23:36] to them to help take care of them and we

[23:38] lived with them for a few years and they

[23:41] um gave [snorts] us some property in

[23:42] Dweyville. Um, we sold our house in

[23:46] Preston and we were living with his mom

[23:48] while we sold my husband's mom while we

[23:51] sold our property and we're moving, you

[23:53] know, transitioning and 40-year-old

[23:57] woman truly did not realize property

[23:59] taxes. I don't know what I was thinking.

[24:01] Our like he kind of talked about our

[24:03] mortgage took care of that when we were

[24:05] living in Preston. Didn't even cross my

[24:08] mind for here. I don't even know what I

[24:10] was thinking. Um, so I'm not asking you

[24:13] to forgive anything. I'm just asking if

[24:15] you could just give us a couple months

[24:17] to get it paid off. We'll pay the 500

[24:20] today or, you know, whenever we, you

[24:22] know, not whenever we can. We can pay

[24:24] the 500 today and then 500 payments

[24:27] until he's a contractor and we have a

[24:30] house, a speck house. All of our money

[24:31] is tied up in this spec home until it

[24:33] sells.

[24:35] >> Um,

[24:35] >> so how far are you behind?

[24:37] >> We're all five years that we've lived

[24:39] here. So, that is how much?

[24:41] >> How much? How much?

[24:43] >> I wish I was more prepared. I'm so

[24:44] sorry. It's

[24:45] >> How much?

[24:46] >> Sean [snorts] Sean's prepared.

[24:49] >> The total amount owing is $8,983.

[24:54] Um 7,486

[24:57] of that is tax 18715 and penalty and

[25:02] interest is $1,30979

[25:06] and it is slated for a tax sale in May.

[25:11] So, I will say we have done this before.

[25:15] Um, what we have done in the past is

[25:18] that we've had the county attorney's

[25:19] office draw up a contract.

[25:22] >> Okay.

[25:23] >> And, um, I'm not sure that we hit a home

[25:26] run with that actually. I think we're

[25:27] like at batting 300 or something like

[25:29] that.

[25:31] >> So, um, Lee, you've been involved in

[25:34] that. What do you think?

[25:38] Um, it hasn't paid off. They extend it

[25:41] out that way. I know you don't want to

[25:43] go to tax sale. Um, and we're tied up

[25:46] with some things, but I guess the kick

[25:49] would be is I mean, we don't want we're

[25:52] already going to have penalties attached

[25:53] at this point. Um,

[25:57] how well how long is it going to take

[26:00] before you think you can pay the pay the

[26:02] full amount back, I guess, would be the

[26:03] question.

[26:04] >> Uh, we're hoping the end of June.

[26:06] if everything works right

[26:08] >> with

[26:08] >> and there's no way you can get another

[26:10] loan to cover that cost for now.

[26:13] >> Yeah. So, we we tried with our bank,

[26:16] Mountain America, or credit union,

[26:17] Mountain America, which we already have

[26:18] our money tied up in for that spec home.

[26:21] And then um we actually tried like a

[26:24] title loan place, but they won't loan

[26:26] out that much money like on a vehicle

[26:29] title loan. Um, and then we asked family

[26:33] members and that's when they referred us

[26:35] to the deferment program, which not talk

[26:38] listening to some other people, we

[26:40] obviously don't meet that qualification

[26:41] because we're not over 75. I guess I

[26:44] should have looked into this more, but

[26:46] the family member kind of gave us on

[26:48] this track of who to get a hold of and

[26:50] who to talk to and what to do.

[26:52] >> But you think you can pay it off in a

[26:54] year?

[26:55] >> Oh, for sure. Yes, it will. we will have

[26:57] it paid off in a year and then we will

[26:59] continue starting

[27:01] this year to be on top of these taxes.

[27:03] >> Well, that's and and I guess if if

[27:06] you're if escrow takes over and they

[27:08] start making it. Our our big concern is

[27:10] what happens especially when you have a

[27:12] big tax and you pay that then it kind of

[27:14] ends up the next year you're short again

[27:16] trying to get caught up.

[27:17] >> Yeah. We don't there's not a home on

[27:19] that residence. We were living in our

[27:21] fifth wheel on the property and there's

[27:24] like a a shop on there that has a

[27:26] bathroom in there.

[27:27] >> So there's no escrow. There's no

[27:31] there's nothing on the property

[27:34] >> to Sorry. Oh,

[27:35] >> I was talking with your speck home and

[27:37] your speck home when you get done

[27:38] building, right?

[27:39] >> Yes.

[27:40] >> Then the escrow will pick up and start

[27:41] paying the taxes once you're done

[27:43] building. Is that correct? And so you

[27:45] think

[27:45] >> the same property?

[27:46] >> Oh, it's a different property.

[27:47] >> Yes, it's a different property. Okay.

[27:50] >> Well, that's a different story then.

[27:51] >> Oh, sorry.

[27:53] >> That that's our that's our only concern.

[27:55] is what happens, right?

[27:57] So, you pay this big tax, pay all this

[28:00] tax, and then if then next year you

[28:02] struggle making taxes because you've had

[28:04] to pay up to this and so we worry that

[28:06] you won't be able to pay the following

[28:08] year's taxes. But, I'm not as concerned

[28:11] if you can pay the taxes and you'll be

[28:13] fine with going off next year. But,

[28:17] >> um Yeah. Yeah. And I I last thing we

[28:19] want is for there to have to be a tax

[28:21] sale. That's the last thing we want.

[28:23] >> And I appreciate you giving me the

[28:24] opportunity to say that I'm truly sorry.

[28:27] I just feel you just you just feel very

[28:31] incompetent almost. [laughter]

[28:34] >> No, I mean,

[28:34] >> we all we all have.

[28:36] >> Yeah,

[28:36] >> we all miss things. It's the way it

[28:37] goes. So,

[28:38] >> yeah, I appreciate that.

[28:40] >> Um

[28:42] Steve, uh when we've done this in the

[28:45] past, you and Annie have come together

[28:47] with a the contract. Is that how we've

[28:49] done this?

[28:49] >> We do have an agreement. I think the

[28:51] last three we've done, they didn't pay

[28:53] on them.

[28:54] >> I think one out of three did.

[28:55] >> Okay. So, that's what I'm saying.

[28:57] >> Our battery average is a little

[28:59] >> Okay.

[29:00] >> But but the problem is for those that

[29:03] needed the help and it'll get you off

[29:05] the tax sale roll. And if you follow

[29:08] through, it's a good way out. If you

[29:09] don't, you're going to be back here in

[29:10] the same situation again.

[29:12] >> Yeah. So,

[29:13] >> I don't plan to be back here. [laughter]

[29:15] >> You don't like us that much? Okay. All

[29:16] right. [gasps]

[29:19] Um, so I I guess what I would do is I

[29:22] would make a motion that we work with

[29:25] the county attorney's office and get an

[29:27] agreement put together and a payment

[29:30] schedule with um Rusty and Caitlyn

[29:33] Palmer on the above parcels number

[29:36] R0091939

[29:38] and 06420031

[29:43] and work together and get something

[29:44] worked out that we can allow them to

[29:46] start working on that and um and

[29:49] encourage them to get it taken care of

[29:51] so we don't have this problem again.

[29:53] >> Thank you.

[29:55] >> Okay, we have a motion by Commissioner

[29:56] Bingham.

[29:57] >> Oh,

[29:58] >> second.

[29:59] >> I'll second it. Second by Commissioner

[30:01] Perry to approve a payment plan with our county attorney is going to provide

[30:08] uh to help us the past due taxes uh on

[30:14] parcel account R0091939

[30:19] 06420031

[30:26] » I

[30:30] Yes. And

[30:32] we probably ought to amend it from being

[30:34] on the tax sale this year.

[30:36] >> Oh, yes.

[30:38] >> So, do we we probably ought to do that

[30:40] first?

[30:40] >> Okay.

[30:42] So, do you want me to redo the motion?

[30:45] >> Sure.

[30:45] >> Yeah.

[30:46] So, I will make a motion

[30:49] for the county attorney's office to put

[30:51] together a a plan,

[30:54] a payment plan for Rusty and Caitlyn

[30:57] Palmer on accounts, I mean parcel

[30:59] numbers R0091939

[31:02] and 064200031

[31:06] and to take it off the upcoming tax sale

[31:09] for this current year.

[31:13] » I'll second it. We have a motion and a

[31:15] second

[31:17] by motion by Commissioner Bingham,

[31:19] second by Commissioner Perry to create a

[31:22] payment plan with the county attorney's

[31:24] office and remove uh the tax sale of

[31:30] parcel number nine or par number 09

[31:35] 1 939

[31:37] 064

[31:39] 200031

[31:40] for Rusty and Caitlyn Palmer. There's no

[31:44] further discussion. All in favor?

[31:46] >> I.

[31:47] >> Motion passes.

[31:52] » All right.

[31:54] Joan's gonna come and visit with us for

[31:56] a few minutes.

[31:57] >> Matt's gonna come visit with you on

[31:59] >> Matt's gonna come visit with us.

[32:00] >> Pat him on the back.

[32:02] >> That's good. Matt's good. He That'll be

[32:03] great.

[32:05] >> Hello, Matt Hansen.

[32:06] >> How are you doing?

[32:07] >> Good. How are you?

[32:08] >> Good.

[32:08] to see you.

[32:09] >> Be safe.

[32:15] Thanks for letting us come,

[32:16] commissioners. Um I'm Matt Hansen. Um

[32:19] Joan Hammer here with the Tourism Tax

[32:23] Board. Um we sit on the board with uh

[32:26] LEAP Commissioner Perry also along with

[32:29] how many others do we have on the board?

[32:30] I think nine of us. Yep.

[32:33] Anyway, and what the board does is we uh

[32:38] decide the best way to spend the tourism

[32:41] tax that comes in to help continue

[32:45] further tourism here in the county. And

[32:48] we have uh we have a grant process that we uh use and and advertise for for

[32:56] people to submit grants. And then once

[32:59] those grants are received, we uh meet

[33:02] together and and again look down them

[33:04] with the the budget in which we have to

[33:06] spend and decide what's going to be the

[33:08] best use of that money to um again

[33:11] further tourism here in Boxiller County.

[33:14] All of you should have received a packet

[33:18] that showing uh what our awards were

[33:21] given out to this year. And I guess

[33:24] would ask if there's any questions to

[33:26] what you're looking at that I could

[33:28] answer. And if not, I'm here for an

[33:31] approval of what we proposed to you.

[33:36] » I looked at them and I thought they were

[33:38] great.

[33:40] Some great great things.

[33:41] >> I want to point out, commissioner, that

[33:43] I want to point out the fact that as we

[33:44] went through this, we didn't grant every

[33:47] award that came in by any stretch of the

[33:49] imagination. We we really find looked at

[33:51] these really closely and said, "Is there

[33:53] a true tourism nexus?" You just can't

[33:55] put in a request and say, "We want some

[33:57] money from tourism." It had to be

[33:58] something that we could see had a value

[34:00] to bringing tourism to to our county and

[34:02] to this this area. And so that's why and in many cases, in most cases, the

[34:08] request they made was far higher than

[34:09] what we actually awarded them. So, we're

[34:11] being very judicious with that those

[34:13] funds to make sure that uh they're

[34:15] spread throughout the county and are

[34:17] focused on places that will bring

[34:19] tourism dollars and benefit the county

[34:20] in a tourism aspect going forward. I

[34:23] just wanted to point that out because

[34:24] that board has really really studied

[34:26] that issue really deeply as as Matt's

[34:29] talking about there. So,

[34:31] >> okay. Thank you, Lee.

[34:33] Uh, so I'll make a motion that uh we

[34:36] approve the present recommendations for

[34:38] the 2026 Tourism Tax Advisory Board

[34:40] grants.

[34:43] >> I'll second it. We have a motion by

[34:45] Commissioner Bingham and a second by

[34:47] Commissioner Perry to uh the

[34:51] recommendation for the 2026 tourism tax

[34:54] advisory

[34:56] uh tab TT or TAB grant uh applications

[35:02] as presented. All in favor?

[35:06] >> I

[35:07] >> motion passes.

[35:08] >> Thanks, Commissioner.

[35:09] >> Appreciate it. Thank you.

[35:14] Okay,

[35:16] we are now to our public comment period.

[35:19] Those who are wishing to make a public

[35:22] comment shall sign in comments uh on the

[35:25] comment role and will be responsible for

[35:28] the following

[35:30] the rules following in the rules

[35:32] outlined in the county commission rules

[35:34] and procedure. Speakers will have one

[35:36] threeminut opportunity to speak

[35:38] regardless of the number of items they

[35:39] wish to address.

[35:41] Speakers shall address their comments to

[35:43] the county commission only. This is a

[35:46] time to be heard. There will not be a

[35:48] back and forth dialogue with the

[35:50] commissioners. Speakers may file copies

[35:53] of their remarks or supporting

[35:55] information with the county clerk. The

[35:58] county clerk will make the information

[36:00] available on the to the county

[36:02] commission. And we have Diana Hardy.

[36:18] Bigham, Article 11, Section

[36:22] 7, Special Service District, was added

[36:24] to the Utah Constitution in 1970.

[36:27] According to research data, special

[36:29] service districts allow for bonding, but

[36:31] this is contrary to the Utah

[36:33] Constitution, Article 6, Section 29,

[36:36] which states, "Lending public credit and

[36:39] subscribing to stocks or bonds

[36:41] forbidden." I visited with Glenn

[36:43] Thirstston of the County Attorney's

[36:44] Office to learn more about the intent to

[36:46] add a special service district that was

[36:48] presented at a previous commission

[36:50] meeting. He informed me that the federal

[36:52] government wants to buy resources from

[36:54] our county. I asked what resources and

[36:56] they were not named.

[36:58] The 10th grievance [clears throat] that

[37:00] our founding fathers presented to the

[37:01] king of England and the British

[37:03] Parliament was that he has erected a

[37:06] multitude of new offices and sent hither

[37:08] swarms of officers to harass our people

[37:11] and eat out their substance.

[37:13] Our representatives keep adding more

[37:15] government in our day and it's having

[37:17] the same consequences. The Bear Water

[37:20] Conservancy District is a special

[37:22] service district. When it was first

[37:24] presented to the citizens, it was to

[37:25] help create a reservoir in our county to

[37:28] bring water to all the citizens. It was

[37:30] created in 1988 and no reservoir has

[37:33] been developed in 38 years.

[37:36] Only a few water projects for different

[37:38] towns. The tax collected for the special

[37:41] service district was used to buy up

[37:42] water and put it under the umbrella of

[37:45] the government. The board members of

[37:47] this special service district are not

[37:49] all elected representatives which are

[37:51] contrary to our republic form of

[37:53] government.

[37:55] Remember that the states were created

[37:56] first and then the states created the

[37:58] federal government with only a few and

[38:01] defined powers. James Madison listed

[38:04] them as war, peace, negotiation, and

[38:08] foreign commerce principally external

[38:10] objects. The 10th amendment states the

[38:13] powers not delegated to the United

[38:15] States by the constitution nor

[38:17] prohibited by to the states are reserved

[38:19] to the states respectively or to the

[38:21] people. In article 1, section 8, it

[38:24] states to exercise exclusive legislation

[38:26] in all cases whatsoever over such

[38:29] districts not sitting not exceeding 10

[38:32] miles square as may by secession of

[38:36] particular states and the acceptance of

[38:38] Congress

[38:40] becomes a seat of the government of the

[38:41] United States and to exercise like

[38:43] authority over all places purchased by

[38:45] the consent of the legislature of the

[38:48] state in which the same shall be for the

[38:50] erection of forts magazines, arsenals,

[38:54] dockyards, and other needful buildings.

[38:56] It states nothing about special service

[38:59] districts. This is usurppation by the

[39:02] federal government. The Boxella

[39:04] Committee of Liberty opposes adding

[39:06] another special service district at the

[39:08] taxpayers's expense. Any law contrary to

[39:12] the US Constitution is null and void and

[39:15] of no of no force. Thank you.

[39:21] » Thank you.

[39:28] We got our warrant register done

[39:34] » and I don't believe we have a turn is

[39:36] not here. So I don't believe

[39:39] >> okay very good.

[39:42] Okay. I will entertain a motion to

[39:44] adjourn.

[39:46] >> I move that we adjourn this meeting.

[39:49] >> We have a motion. We have a motion by

[39:52] Commissioner Bingham, a second by

[39:54] Commissioner Perry to adjurnn. All in

[39:56] favor?

[39:57] >> I.

[39:58] >> Okay. Thank you very much.

[39:59] >> I

[40:01] >> Thanks, Lee.

[40:04] >> All right. We'll see you tomorrow. See

[40:05] you. Yeah. See you tomorrow.

[40:06] >> Okay. Sounds great.

April 9, 2026 Box Elder County Commission Meeting

Transcript