June 26, 2018

The Benton County Board of Supervisors met in regular adjourned session with Supervisors Primmer, Wiley and Bierschenk were present. The meeting was called to order at 9:00 a.m. Unless otherwise noted, all actions were approved unanimously.

Wiley moved/Bierschenk seconded: To approve the minutes of June 19, 2018. Motion carried.

After looking over the claims report for end of the fiscal year. Supervisor Wiley expressed his concern about some departments obviously using up all of their budgets before the end of the fiscal year with large expenditures. Supervisors agreed that this report will be discussed at budget time, and the board should pay attention to that.

Bierschenk moved/Wileyseconded: Approve payment of checks numbered 227638 through 227822, payroll checks numbered 140181 through 140162, and ACH deposits numbered 34796 through 3434939, vendor checks numbered 227823 through 227829. Motion carried.

Wiley moved/Bierschenk seconded: To set land use hearing date of Tuesday July 2, 2018 for Vic and Andria Jones for part of NE¼ SW ¼ of 2-85-9. Motion carried.

Further discussion continued about the moving of offices. They discussed internet, mailboxes, addresses, cost for utilities based on square footage and the confidentiality of documents. Benton County was to take possession on July 1st, but wanting to wait for the city to record the documents from the vacated alley before the closing takes place. County Attorney David Thompson presented a lease proposal for the Governor Sherman building. He went with the rate of $7.23 per square foot based on what the county paid when they leased the West School property. This lease will temporarily take place during the moving process when all offices are between the two buildings. Elwick might move into the Governor Sherman Building before all county offices are out, and some county offices might inhabit the Benton County Service Center before the closing all takes place.

The time of 9:15 a.m. having arrived, and this being the time and date for a land use hearing for Caleb Svoboda in part of NE ¼ SE ¼ of 23-85-9. No media was present, Tracy Seeman was present. Marc Greenlee presented the technical information with the Benton County Agricultural Land Use Preservation Ordinance. Svoboda would like to propose a change of 1 acre to build a house. This site will need a new septic. CSR is 68. The driveway options have been approved. The required notification was sent to the adjacent landowner’s. Hearing no other further comments, the public hearing was closed.

Wiley moved/Bierschenk seconded: To approve the request for the land use change from agricultural to non-agricultural for Caleb Svoboda in part of NE SE of 23-85-9. Motion carried.

Wiley moved/Bierschenk seconded: To approve Resolution #18-34, Transfer of Funds. Motion carried.

RESOLUTION #18-34

TRANSFER OF FUNDS

BE IT RESOLVED by the Benton County Board of Supervisors that the following interfund funds are ordered:

Local Option Sales & Services (LOSST) to Secondary Roads – $255,000.00

Local Option Sales & Services (LOSST) to Rural Services – $255,000.00

Local Option Sales & Services (LOSST) to General Basic – $74,393.00

The auditor is authorized to make the necessary adjustments to the FY18 budget.

The Board of Supervisors of Benton County, Iowa, adopted the above and foregoing resolution on June 26th, 2018.

_____________________________________

Rick Primmer, Chairman

_____________________________________

Todd Wiley

______________________________________

Gary Bierschenk

ATTEST:

_____________________________________

Hayley Rippel, Benton County Auditor

Bierschenk moved/Wiley seconded: To approve Resolution #18-35, Inter-fund Transfers for FY19. Motion carried.

RESOLUTION #18-35

INTERFUND OPERATING TRANSFERS

WHEREAS, it is desired to authorize the auditor to periodically transfer sums from the general basic fund to the secondary road fund, general supplemental fund, and conservation land acquisition fund; and rural services fund to secondary road and sanitary disposal funds during the 2018-2019 budget year, and

WHEREAS, said transfers must be in accordance with section 331.432, Code of Iowa,

NOW, THERFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF BENTON COUNTY, IOWA as follows:

Section 1. The total maximum transfers for the fiscal year beginning July 1, 2018, shall not exceed the amounts listed in the respective funds as follows:

FROM (Fund) TO (Fund) AMOUNT (max.)

General Basic Secondary Road $ 209,039.00

General Basic General Supplemental $ 1,400,000.00

General Basic Debt Service $ –

General Basic Capital Projects $ 155,000.00

General Basic Other $ $15,000.00

Rural Services Basic Secondary Road $ 2,390,342.00

Section 2. The auditor shall order a transfer each quarter of fiscal year 2018-2019. Said quarterly transfers shall be one quarter of the total transfer to each fund as set forth in Section 1.

Section 3. Exceptions to Section 2 shall be transfers to the Conservation Land Acquisition fund, which may be done at any time during the fiscal year

Section 3. The amount of the transfers required in section 1 to the Secondary Road fund shall be in accordance with Iowa Code 331.429(1)(a) and (b).

Section 4. The amount of any transfer shall not exceed available fund balances in the transferring fund.

Section 5. The auditor is directed to transfer said funds in accordance with this resolution and to notify the treasurer and county engineer of the amounts of said transfers.

The Board of Supervisors of Benton County, Iowa, adopted the above and foregoing resolution on June 26th, 2018.

_____________________________________

Rick Primmer, Chairman

_____________________________________

Todd Wiley

______________________________________

Gary Bierschenk

ATTEST:

_____________________________________

Hayley Rippel, Benton County Auditor

Wiley moved/Bierschenk seconded: To approve Resolution #18-36, Committing of Funds. Motion carried.

RESOLUTION #18-36

RESOLUTION COMMITTING FUND BALANCES IN ACCORDANCE WITH GASB 54

WHEREAS, the Governmental Accounting Standards Board has adopted statement #54 (GASB 54); and

WHEREAS, Benton County desires to commit a portion of fund balances in accordance with GASB 54,

NOW THEREFORE BE IT RESOLVED by the Benton County Board of Supervisors that the following funds are committed as of June 30, 2018:

COMMITTED FUND BALANCES:

General Fund:

$16,000 sanitarian vehicle replacement;

$75,000 election equipment replacement;

$50,000 emergency response;

$500,000 infrastructure upgrades;

$16,500 IT upgrades

Rural Services Fund – $16,000 land use administrator vehicle replacement

EMS Revolving Loan Fund – $119,821 for emergency services loans

LOSST Fund – $50,000 for technology upgrades and infrastructure;

$234,000 GIS aerial flight;

BE IT RESOLVED that committed fund balances established prior to June 30, 2018, are hereby uncommitted as of June 30, 2018, and the committed fund balances stated above are established in lieu thereof.

BE IT FURTHER RESOLVED that the designation of committed fund balances indicates that Benton County prefers to use available financial resources for the specific purposes set forth above, and although committed, the funds are to remain an integral part of the spendable or appropriable resources of Benton County

Signed this 26th of June 2018.

_____________________________________

Rick Primmer, Chairman

_____________________________________

Todd Wiley

______________________________________

Gary Bierschenk

ATTEST:

_____________________________________

Hayley Rippel, Benton County Auditor

It was reported that, in response to an invitation to bid that was sent to area banks, seven bids had been received for the purchase of the County’s $550,000 General Obligation County Building Note, as follows:

Name of Bank Interest Rate

Cedar Valley Bank & Trust 2.95%

Northeast Security Bank 2.95%

Chelsea Savings Bank 2.97%

Bank Iowa 3.50%

Central State Bank 3.68%

Farmers Savings Bank & Trust 3.875%

Atkins Savings Bank 4.15%

After two bids being exactly the same, the Supervisors called them, giving them the opportunity to lower their rate. They came back as such:

Cedar Valley Bank & Trust 2.8 %

Northeast Security Bank 2.9 %

Wiley moved/Bierschenk seconded: To approve Resolution #18-37, Authorizing and Approving Loan Agreement. Motion carried.

RESOLUTION #18-37

Resolution authorizing and approving a Loan Agreement and providing for the issuance of a $550,000 General Obligation County Building Note

WHEREAS, pursuant to the provisions of Section 331.402 of the Code of Iowa, the Board of Supervisors (the “Board”) of Benton County, Iowa (the “County”), has heretofore proposed to contract indebtedness and enter into a loan agreement (the “Loan Agreement”) in a principal amount not to exceed $550,000, for the purpose of paying the cost, to that extent, of acquiring and renovating a building to house County employees, and has published notice of the proposed action and has held a hearing thereon; and

WHEREAS, bids have been received and noted in the minutes for the purchase of a $550,000 General Obligation County Building Note, (the “Note”) in evidence of the obligation of the County under the Loan Agreement, and it is necessary at this time to authorize and approve the Loan Agreement and to make provision for the issuance the Note;

NOW, THEREFORE, Be It Resolved by the Board of Supervisors of Benton County, Iowa, as follows:

Section 1. The Board hereby determines that the bid from Cedar Valley Bank & Trust, Vinton, Iowa (the “Bank”) is the best bid, providing the lowest interest cost to the County, and the Board determines to enter into the Loan Agreement with the Bank, providing for a loan to the County in the principal amount of $550,000 for the purpose set forth in the preamble hereof.

The Chairperson and County Auditor are hereby authorized and directed to sign the Loan Agreement on behalf of the County, and the Loan Agreement is hereby approved.

Section 2. The Note is hereby authorized to be issued in evidence of the obligation of the County under the Loan Agreement, in the principal amount of $550,000 for the purpose set forth in the preamble hereof.

The County Auditor is hereby designated as the registrar and paying agent for the Note and may be hereinafter referred to as the “Registrar” or the “Paying Agent.”

Principal of the Note shall be payable in two equal installments in the amount of $275,000 each, on December 1, 2018 and June 1, 2019.

Accrued interest on the Note shall be payable on December 1, 2018 and June 1, 2019. Interest shall be calculated on the basis of a 360-day year comprised of twelve 30-day months.

Payment of both principal of and interest on the Note shall be made to the registered owner appearing on the registration books of the County at the close of business on the fifteenth day of the month next preceding the payment date and shall be paid by check or draft mailed to the registered owner at the address shown on such registration books; provided, however, that the final installment of principal and interest shall be payable only upon presentation and surrender of the Note to the Paying Agent.

The County reserves the right to prepay principal of the Note in whole or in part at any time prior to and in inverse order of maturity on terms of par and accrued interest. All principal so prepaid shall cease to bear interest on the prepayment date.

The Note shall be executed on behalf of the County with the official manual or facsimile signature of the Chairperson and attested by the official manual or facsimile signature of the County Auditor and shall be a fully registered Note without interest coupons. In case any officer whose signature or the facsimile of whose signature appears on the Note shall cease to be such officer before the delivery of the Note, such signature or such facsimile signature shall nevertheless be valid and sufficient for all purposes, the same as if such officer had remained in office until delivery.

The Note shall be fully registered as to principal and interest in the name of the owner on the registration books of the County kept by the Registrar, and after such registration, payment of the principal thereof and interest thereon shall be made only to the registered owner or its legal representatives or assigns. The Note shall be transferable without cost to the registered owner thereof only upon the registration books of the County upon presentation to the Registrar, together with either a written instrument of transfer satisfactory to the Registrar or the assignment form thereon completed and duly executed by the registered owner or the duly authorized attorney for such registered owner.

The record and identity of any owners of the Note shall be kept confidential as provided by Section 22.7 of the Code of Iowa.

Section 3. The Note shall be in substantially the following form:

(Form of Note)

UNITED STATES OF AMERICA STATE OF IOWA BENTON COUNTY GENERAL OBLIGATION COUNTY BUILDING NOTE

$550,000

MATURITY DATE NOTE DATE

June 1, 2019 ______, 2018

Benton County (the “County”), Iowa, for value received, promises to pay in the manner hereinafter provided to

Cedar Valley Bank & Trust

Vinton, Iowa

or registered assigns, the principal sum of FIVE HUNDRED FIFTY THOUSAND DOLLARS, together with interest on the outstanding principal hereof from the date of this Note, or from the most recent payment date on which interest has been paid, except as the provisions hereinafter set forth with respect to prepayment prior to maturity may be or become applicable hereto.

Principal of this Note is payable in two equal installments in the amount of $275,000 each, on December 1, 2018 and June 1, 2019.

Accrued interest on this Note is payable on December 1, 2018 and June 1, 2019. Interest shall be calculated on the basis of a 360-day year comprised of twelve 30-day months.

Both principal of and interest on this Note are payable to the registered owner appearing on the registration books of the County maintained by the County Auditor (hereinafter referred to as the “Registrar” or the “Paying Agent”) at the close of business on the fifteenth day of the month next preceding the payment date in lawful money of the United States of America by check or draft mailed to the registered owner at the address shown on such registration books; provided, however, that the final installment of principal and interest shall be payable only upon presentation and surrender of this Note to the Paying Agent.

This Note is issued by the County to evidence its obligation under a certain Loan Agreement (the “Loan Agreement”) entered into by the County for the purpose of paying the cost, to that extent, of acquiring and renovating a building to house County employees.

This Note is issued pursuant to and in strict compliance with the provisions of Chapters 76 and 331 of the Code of Iowa, 2017, and all other laws amendatory thereof and supplemental thereto, and in conformity with a resolution of the County Board of Supervisors authorizing and approving the Loan Agreement and providing for the issuance and securing the payment of this Note (the “Resolution”), and reference is hereby made to the Resolution and the Loan Agreement for a more complete statement as to the source of payment of this Note and the rights of the owner of this Note.

The County reserves the right to prepay principal of this Note, in whole or in part, at any time prior to and in inverse order of maturity on terms of par and accrued interest. All principal so prepaid shall cease to bear interest on the prepayment date.

This Note is fully negotiable but shall be fully registered as to both principal and interest in the name of the owner on the books of the County in the office of the Registrar, after which no transfer shall be valid unless made on said books and then only upon presentation of this Note to the Registrar, together with either a written instrument of transfer satisfactory to the Registrar or the assignment form hereon completed and duly executed by the registered owner or the duly authorized attorney for such registered owner.

The County, the Registrar and the Paying Agent may deem and treat the registered owner hereof as the absolute owner for the purpose of receiving payment of or on account of principal hereof, premium, if any, and interest due hereon and for all other purposes, and the County, the Registrar and the Paying Agent shall not be affected by any notice to the contrary.

And It Is Hereby Certified and Recited that all acts, conditions and things required by the laws and Constitution of the State of Iowa, to exist, to be had, to be done or to be performed precedent to and in the issue of this Note were and have been properly existent, had, done and performed in regular and due form and time; that provision has been made for the levy of a sufficient continuing annual tax on all the taxable property within the County for the payment of the principal of and interest on this Note as the same will respectively become due; and that the total indebtedness of the County, including this Note, does not exceed any constitutional or statutory limitations.

IN TESTIMONY WHEREOF, Benton County, Iowa, by its Board of Supervisors, has caused this Note to be executed by its Chairperson and attested by its County Auditor, on June 26, 2018.

BENTON COUNTY, IOWA

By (DO NOT SIGN) Rick Primmer, Chairperson, Board of Supervisors

Attest:

(DO NOT SIGN) Hayley Rippel, Benton County Auditor

ABBREVIATIONS

The following abbreviations, when used in this Note, shall be construed as though they were written out in full according to applicable laws or regulations:

TEN COM – as tenants in common UTMA

(Custodian)

TEN ENT – as tenants by the entireties As Custodian for

JT TEN – as joint tenants with right of survivorship and not as tenants in common (Minor)

under Uniform Transfers to Minors Act

(State)

Additional abbreviations may also be used though not in the list above.

ASSIGNMENT

For valuable consideration, receipt of which is hereby acknowledged, the undersigned assigns this Note to

(Please print or type name and address of Assignee)

PLEASE INSERT SOCIAL SECURITY OR OTHER IDENTIFYING NUMBER OF ASSIGNEE

and does hereby irrevocably appoint ___________________________________, Attorney, to transfer this Note on the books kept for registration thereof with full power of substitution.

Dated:

Signature guaranteed:

NOTICE: The signature to this Assignment must correspond with the name of the registered owner as it appears on this Note in every particular, without alteration or enlargement or any change whatever.

Section 4. The Note shall be executed as herein provided as soon after the adoption of this resolution as may be possible and thereupon shall be delivered to the Registrar for registration and delivery to the Bank, upon receipt of the loan proceeds, and all action heretofore taken in connection with the Loan Agreement is hereby ratified and confirmed in all respects.

Section 5. The interest or principal and both of them falling due in any year or years shall, if necessary, be paid promptly from current funds on hand in advance of taxes levied and when the taxes shall have been collected, reimbursement shall be made to such current funds to the sum thus advanced.

Section 6. It is the intention of the County that interest on the Note be and remain excluded from gross income for federal income tax purposes pursuant to the appropriate provisions of the Internal Revenue Code of 1986, as amended, and the Treasury Regulations in effect with respect thereto (all of the foregoing herein referred to as the “Internal Revenue Code”). In furtherance thereof, the County covenants to comply with the provisions of the Internal Revenue Code as they may from time to time be in effect or amended and further covenants to comply with the applicable future laws, regulations, published rulings and court decisions as may be necessary to insure that the interest on the Note will remain excluded from gross income for federal income tax purposes. Any and all of the officers of the County are hereby authorized and directed to take any and all actions as may be necessary to comply with the covenants herein contained.

The County hereby designates the Note as a “Qualified Tax Exempt Obligation” as that term is used in Section 265(b)(3)(B) of the Internal Revenue Code.

Section 7. All resolutions or parts thereof in conflict herewith are hereby repealed to the extent of such conflict.

The Board of Supervisors of Benton County, Iowa, adopted the above and foregoing resolution on June 26th, 2018.

_____________________________________

Rick Primmer, Chairman

_____________________________________

Todd Wiley

______________________________________

Gary Bierschenk

ATTEST:

_____________________________________

Hayley Rippel, Benton County Auditor

Sheriff Ron Tippett and Deputy John Lindaman compiled some data and analyzed the law enforcement contract data from the municipalities which contract services with Benton County between September 1, 2017 and May 31, 2018. All dispatched calls are tracked since 911 started back in the 90s. Comparing per capita rates, it might not be fair to all involved, but they hope to make it equitable. It was reported that it would take $34/hour to cover the actual costs of the contract. Lindaman stated that an increase in the cost for law enforcement for a community is still lower than it would cost a community to start its own police department. A proposed rate to at least cover the wage of the officer would be a start. Needs do vary among towns, and those who do not have a contract and do not have its own police department, the sheriff’s department would still have to respond for reports of assaults and crimes of violence. Tippett proposed having a meeting with all the communities and the county, get input from each on what they feel will be an equitable contract rate. Shellsburg Mayor Lonnie Speckner pointed out that cities are already paying a county tax, and he agreed to an increased rate. Jackie Michael, City of Urbana council member mentioned how Urbana doesn’t contract a lot of hours but they do reciprocate calls. Supervisors agreed the task force of communities is a good idea, but rates for 2018-19 will continue as is, and hope to have all this figured out before the 2019-2020 budget planning takes place for everyone.

Bierschenk moved/Wiley seconded: To accept resignation of Shelley Flickinger-Williams from the Transportation Department. Motion carried.

Wiley moved/Bierschenk seconded: To approve final payment IDOT voucher with Vieth Construction Corporation for project HRRR-C006(76)—5R-06. Motion carried.

Bierschenk moved/Wiley seconded: To adjourn.

_______________________________

Rick Primmer, Chairman

ATTEST: _________________________________

Hayley Rippel, Benton County Auditor