Government : Benton County Board of Supervisor meeting Minutes, Dec. 1

December 1, 2015

The Benton County Board of Supervisors met in regular session with Supervisors Frese, Hertle and Wiley present. The meeting was called to order at 9:00 a.m.

Moved by Wiley, seconded by Hertle, to approve the minutes of November 24, 2015. All members voting aye thereon. Motion carried.

Moved by Hertle, seconded by Wiley, to approve the request of Carol Zander for 44 hours of vacation carry-over to be used no later than March 1, 2016. All members voting aye thereon. Motion carried.

Moved by Wiley, seconded by Hertle, to approve the request of Marc Greenlee for 9 days of vacation carry-over to be used no later than March 1, 2016. All members voting aye thereon. Motion carried.

Received an update from Above the Influence on substance abuse issues in Benton County.

Moved by Hertle, seconded by Wiley, to adopt Resolution #15-85. Voting aye were Frese, Hertle, and Wiley. Nays none. Motion carried.

RESOLUTION #15-85

WHEREAS, the Benton County Board of Supervisors has established a program for gifting funds to emergency service providers who provide services within the unincorporated area of Benton County; and

WHEREAS, the Florence Township Trustees have requested a gift of funds for a Norway fire truck; and

WHEREAS, the Norway Fire Department provides emergency services to areas in Florence Township and others, and

WHEREAS, the Norway Fire Department has provided estimates totaling $69,033.09 for the purchase of a grass-fighting truck; and

WHEREAS, the Norway Fire Department agrees that the equipment obtained with the proceeds of this gift shall be used when necessary for rural fire protection and/or life support operations, consistent with the intended use of the money from the Local Option Sales and Services Fund,

NOW THEREFORE BE IT RESOLVED that the Benton County Board of Supervisors approves an Emergency Services Equipment Gift to the Norway Fire Department in the amount of $6,903.31 for the purchase of equipment.

Adopted this 1st day of December 2015

____________________________________

Donald H. Frese, Chairman

____________________________________

Terry L. Hertle

____________________________________

Todd Wiley

ATTEST:

_____________________________________

Jill Marlow, Benton County Auditor

The board continued discussion on a possible ATV/UTV ordinance. There were six members or the public present. A petition was presented containing sixty-three signatures of Benton County residents supporting the ordinance. Supervisor Wiley is to invite David Downing with the Iowa Department of Natural Resources to a future board meeting to discuss the issue.

Moved by Wiley, seconded by Hertle, to adopt Resolution #15-86. Voting aye were Frese, Hertle, and Wiley. Nays none. Motion carried.

RESOLUTION #15-86

AMENDING RESOLUTION #15-65 AUDITOR RETENTION OF RECORDS

BE IT RESOLVED THAT RESOLUTION #15-65, adopted on August 11, 2015, is hereby amended to include the following:

Proof of Publications – publications of public hearings, notices, election related financial reports, board of supervisor minutes, etc. - retain for 3 years after issuance of audit report, then destroy.

Dated this 1st day of December 2015.

____________________________________

Donald H. Frese, Chairman

____________________________________

Terry L. Hertle

____________________________________

Todd Wiley

ATTEST: ______________________________

Jill Marlow, Benton County Auditor

Moved by Hertle, seconded by Wiley, to adopt Resolution #15-87. Voting aye were Frese, Hertle, and Wiley. Nays none. Motion carried.

RESOLUTION NO. #15-87

Approving and Authorizing Execution of Development Agreement and Approving Property Valuation Exemption for Frontier Natural Products Co-op Related to State of Iowa High Quality Jobs Program

WHEREAS, Frontier Natural Products Co-op (the “Company”) has proposed to construct a facility (the “Project”) on certain property (the “Property”) located within Benton County, Iowa (the “County”); and

WHEREAS, the Iowa Economic Development Authority (“IEDA”) has approved an application from the Company for financial assistance pursuant to the State’s High Quality Jobs Program; and

WHEREAS, the County, the Company and the IEDA have entered into an Economic Development Financial Assistance Contract (the “State Agreement”), pursuant to which the County has agreed to adopt a resolution, in accordance with Section 15.332 of the Code of Iowa, that will exempt the Property and the Project from property taxes levied on a percentage of the actual value added by improvements to the Property for a period of five years (the “Property Valuation Exemption”); and

WHEREAS, in connection with the Project, the County has also determined to enter into a development agreement with the Company in the form set out as Exhibit A to this Resolution (the “Development Agreement”), pursuant to which the Company agrees to construct the Project and the County agrees to approve the Property Valuation Exemption and to make a no-interest loan to the Company;

NOW, THEREFORE, IT IS RESOLVED by the Board of Supervisors of Benton County, Iowa, as follows:

Section 1. The Development Agreement is hereby approved, and the Chairperson of the Board of Supervisors and County Auditor are hereby authorized to execute the Development Agreement on behalf of the County.

Section 2. Pursuant to authority provided to the County in Section 15.332 of the Code of Iowa, the Board of Supervisors hereby approves the property valuation exemption schedule that is set out in the Development Agreement, which authorizes and exempts from taxation a percentage of the actual value added by improvements constructed by the Company on the Property, as defined in the Development Agreement, for a period of five years, subject to the Company’s continued compliance with the State Agreement and the Development Agreement.

Section 3. All resolutions or parts of resolutions in conflict herewith are hereby repealed.

Passed and approved the 1st day of December, 2015.

Chairperson

Attest:

County Auditor

EXHIBIT A

DEVELOPMENT AGREEMENT

This Agreement is entered into between Benton County, Iowa (the “County”) and Frontier Natural Products Co-op (the “Company”) as of the ___ day of December, 2015.

WHEREAS, the Company has proposed to construct a facility (the “Project”) on certain property located in the County for use in the expansion of its business operations; and

WHEREAS, the Company anticipates that business demands in connection with the completed Project will require the creation of a certain number of new full-time equivalent jobs; and

WHEREAS, the Company has entered into an agreement with the Iowa Economic Development Authority under the State of Iowa’s High Quality Jobs Program (the “State Agreement”) concerning the ongoing operations and employment levels in relation to the Project; and

WHEREAS, Section 15.332 of the Code of Iowa authorizes counties to provide an exemption from property taxation for the actual value added by improvements to real property made by a company that has entered into an agreement with the State of Iowa under the High Quality Jobs Program;

NOW THEREFORE, the parties hereto agree as follows:

A. Company’s Covenants

1. Project Construction. The Company agrees to invest a minimum of $8,433,500 in capital improvement for the Project. If the Company satisfies its requirements under the State Agreement and this Agreement, the full amount of actual valuation added by improvements to the Property, as determined by the Benton County Assessor, shall be eligible for the Property Valuation Exemptions, as defined below.

2. Compliance with State Agreement Employment Levels. The Company agrees to establish and maintain an employment level of a minimum of 23 full-time employees, (the “Minimum Jobs Requirement”) in connection with the Project in accordance with the terms and conditions set forth in the State Agreement. This Minimum Jobs Requirement satisfies the job creation requirements of the Iowa High Quality Jobs Program in order for the Company to qualify for the Property Valuation Exemptions set forth in Section B. The terms and conditions of the State Agreement are incorporated herein by this reference. The Company agrees to submit documentation to the satisfaction of the County by no later than July 31 of each year during the life of this Agreement, demonstrating its compliance with the State Agreement and the Minimum Jobs Requirement, such submission to include the total number of full-time equivalent employees, as defined by Section 261-173.2 of the Iowa Administrative Code, then employed in connection with the Company’s operations on the Property, as of June 30 of each year that this Agreement is in effect. The Company hereby acknowledges that failure to meet the Minimum Jobs Requirement will give the County cause and right to rescind or amend the Property Valuation Exemptions as hereinafter set forth in Section B.

3. Remedy.The Company hereby acknowledges that failure to comply with the requirements of this Section A will result in the County having the right to withhold approval of or rescind approval of the Property Valuation Exemptions under Section B of this Agreement at its reasonable discretion. The percentage of the Property Valuation Exemptions to be withheld by the County pursuant to this paragraph shall not exceed the greater of the following two percentages:

- the percentage shortfall between the amount actually invested by the Company in improvements and the minimum investment by the Company set out in paragraph 1 of this Agreement; or

- the percentage shortfall between the number of jobs actually created by the Company and the 23 new jobs pledged by the Company in this Agreement.

The County will notify the Company whenever the County becomes aware that the Company has failed to comply with the requirements of this Section A. The County will provide the Company with 90 business days from receipt of written notice to cure any deficiency that has resulted in the failure to comply with requirements of this Section A.

4. Property Tax Payments. The Company agrees to make timely payment of all property taxes as they come due with respect to the Property during the term of this Agreement.

B. County’s Obligations

1. Property Valuation Exemptions The County agrees to adopt a resolution approving exemption from property taxation equal to a percentage of the value added by Company’s capital improvements, as follows:

Year One 75%

Year Two 60%

Year Three 45%

Year Four 30%

Year Five 15%

2. Loan from County. The County agrees to enter into a loan agreement with the Company (the “Loan Agreement”) and to make a no-interest loan to the Company in the amount of $16,500, to be repaid by the Company over a period of three years, as more specifically set out in the Loan Agreement.

C. Administrative Provisions

1. Amendment and Assignment. This Agreement may not be amended or assigned by either party without the written consent of the other party.

2. Successors. This Agreement shall inure to the benefit of and be binding upon the successors and assigns of the parties.

3. Term. This Agreement shall become effective on the dated date hereof and shall end on the date on which the Company’s eligibility for the Property Valuation Exemptions expires.

4. Choice of Law. This Agreement shall be deemed to be a contract made under the laws of the State of Iowa and for all purposes shall be governed by and construed in accordance with laws of the State of Iowa.

The County and the Company have caused this Agreement to be signed, in their names and on their behalf by their duly authorized officers, all as of the day and date written above.

BENTON COUNTY, IOWA

By: _______________________

Chairperson, Board of Supervisors

Attest:

_________________________

County Auditor

FRONTIER NATURAL PRODUCTS CO-OP

By:________________________________

Moved by Wiley, seconded by Hertle, to adopt Resolution #15-88. Voting aye were Frese, Hertle, and Wiley. Nays none. Motion carried.

RESOLUTION #15-88

WHEREAS, the Benton County Treasurer has determined that it is impractical to pursue collection of the total amount of tax due through the tax sale and the personal judgment remedies and has recommended that the board of supervisors abate the tax on parcel 270-12931,

IT IS THEREFORE RESOLVED that the delinquent tax in the amount of $3,360.00, penalty in the amount of $1,047.00, and costs in the amount of $16.00, assessed on parcel 270-12931 for the 2014 assessment year and prior years, is hereby abated pursuant to Iowa Code 445.16. The treasurer is directed to strike the amount due from the county system.

Dated this 1st day of December 2015.

____________________________________

Donald H. Frese, Chairman

____________________________________

Terry L. Hertle

____________________________________

Todd Wiley

ATTEST:

_____________________________________

Jill Marlow, Benton County Auditor

Moved by Hertle, seconded by Wiley, to purchase an IP based video recorder with 4 TB hard drive storage, Pelco encoder, and Pelco controller card from RCSystems to replace the current recorder system in the courthouse at a cost of $6,310.00. All members voting aye thereon. Motion carried.

The chair declared the board recessed at 11:30 a.m.

The chair reconvened the board at 1:00 p.m. with all members present.

The board discussed the third draft of the Benton County handbook. Changes were noted and the auditor is directed to forward the changes to Renee Von Bokern for drafting.

Moved by Hertle, seconded by Wiley, to adjourn. All members voting aye. Motion carried.

____________________________________

Donald H. Frese, Chairman

ATTEST:

_____________________________________

Jill Marlow, Benton County Auditor