[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.