The Fremont County Board of Supervisors met in regular session on Tuesday, August 19, 2008, in the Fremont County Courthouse Boardroom with Whipple, Hendrickson and Larson present. A quorum was declared and the meeting officially called to order at 9:00 a.m. Minutes of the previous board session were read and approved. The agenda was approved as posted.

Let the records show Patricia Rengifo-Lant was present for this meeting.

At 9:00 a.m. Mike Malone, being a part of a citizen’s committee put together by the Mills County Supervisors, met with the Board. The purpose of the committee is to come up with a recommendation for a 25-year jail solution for Mills County. The committee felt because of the past interest in a three county jail project they needed to see if there was any interest in that area. Malone asked the Board to think about the fact of sharing services and present something to them in writing with any feelings or suggestions they may have. Steve MacDonald was also present.

At 9:40 a.m. Fremont County Engineer Dan Davis met with the Board. Motion was made by Larson to authorize Chairman Whipple to sign IDOT payment voucher for HGM Project FM-CO36(36)—55-36. Larson, aye; Hendrickson, aye; Whipple, aye.

Motion was made by Hendrickson to authorize Chairman Whipple to sign a ROW Permit for Mark Schaaf to clean ½ mile road ditch on north side of 130th St. South of Randolph. Hendrickson, aye; Larson, aye; Whipple, aye.

At 9:43 a.m. Sheriff Steve MacDonald met with the Board regarding a lightning damage bill for $7,100.00 from 07/08 budget coming out of 08/09 budget. The Board suggested they look at the budget in March of next year to see if the budget needs to be amended.

At 9:55 a.m. let the records show Patricia Rengifo-Lant left the meeting.

At 10:00 a.m. Assessor Karen Berry met with the Board to discuss wind towers in Fremont County. Also present was Fremont County Attorney Margaret Johnson. Berry presented a draft ordinance on wind towers for the Board to consider. Berry said she thinks it would benefit the county to have an ordinance in place regarding wind tower assessments. The county attorney said she would have an ordinance prepared for the Board to consider on Thursday.

At 10:15 a.m. Angie Rasmussen met with the Board regarding adding a line item to the E911 budget.

In other business, claims for August 22, 2008, were approved.

The Sheriff’s Monthly Report was approved.

At 10:45 a.m., there being no further business, Hendrickson made a motion to adjourn. Larson, aye; Hendrickson, aye; Whipple, aye.

ATTEST:

Fremont County Auditor                                                                                             John E. Whipple, Chairman

August 21, 2008:

The Fremont County Board of Supervisors met in regular session on Thursday, August 21, 2008, in the Fremont County Courthouse Boardroom with Whipple, Hendrickson and Larson present. A quorum was declared and the meeting officially called to order at 9:00 a.m. Minutes of the previous board session were read and approved. The agenda was approved as posted.

At 9:00 a.m. Fremont County Engineer Dan Davis met with the Board. Motion was made by Hendrickson to authorize Chairman Whipple to sign a Work in ROW Permit for work in Section 17-69-42. Hendrickson, aye; Larson, aye; Whipple, aye.

At 9:15 a.m. Willis Moyer met with the Board regarding ditches along his driveway. Also present was Dan Davis. Davis said they are still trying to get caught up with flood damage because he has just a certain amount of time to get it done to get reimbursed from FEMA. Davis said Willis is on his list and will try to take a look at it soon.

At 9:45 a.m. motion was made by Larson to proceed with the process of approving the proposed Ordinance 2008-1. Hendrickson, aye; Larson, aye; Whipple, aye.

At 10:00 a.m., there being no further business, Hendrickson made a motion to adjourn. Larson, aye; Hendrickson, aye; Whipple, aye.

ATTEST:

Fremont County Auditor                                                                                     John E. Whipple, Chairman

August 26, 2008:

The Fremont County Board of Supervisors met in regular session on Tuesday, August 26, 2008, in the Fremont County Courthouse Boardroom with Whipple, Hendrickson and Larson present. A quorum was declared and the meeting officially called to order at 9:00 a.m. Minutes of the previous board session were read and approved. The agenda was approved as posted.

At 9:00 a.m. motion was made by Hendrickson to approve an application for a County Grant Program from Iowa Department of Veterans Affairs. The total amount requested is $5,000. Larson, aye; Hendrickson, aye; Whipple, aye.

At 9:15 a.m. Hendrickson made a motion to approve the following Resolution No. 2008-39. Hendrickson, aye, Larson, aye; Whipple, aye.

BE IT HEREBY RESOLVED that the Fremont County, Iowa, Board of Supervisors shall hold a final public hearing, final consideration and final vote on September 16, 2008, at 10:00 a.m. for the purpose of reviewing and adopting an ORDINANCE concerning Assessment of Wind Energy Conversion Property. First consideration and vote on the ORDINANCE shall occur at 10:00 a.m. on September 9, 2008. Second consideration and vote shall occur at 10:00 a.m. on September 11, 2008. The proposed ORDINANCE is printed in full at the end of this resolution, and will be so printed in the county’s official newspapers for legal publications, and will be made available for public inspection during regular business hours at the County Auditor’s Office, Courthouse, Sidney, Iowa.

FREMONT COUNTY, IOWA ORDINANCE 2008-1

Title: Assessment of Wind Energy Conversion Property
Be it enacted by the Board of Supervisors of Fremont County, Iowa:

SECTION 1. Purpose. The purpose of this ordinance is to provide for the special valuation of wind energy conversion property pursuant to Iowa Code Chapter 427B.26.

SECTION 2. Definitions. For use in this ordinance, certain terms and words used herein shall be interpreted or defined as follows:

(a) "NET ACQUISITION COST" means the acquired cost of the property including all foundations and installation cost less any excess cost adjustment.

(b) "WIND ENERGY CONVERSION PROPERTY" means the entire windplant, including, but not limited to, a wind charger, windmill, wind turbine, tower and electrical equipment, pad mount transformers, power lines, and substation.

SECTION 3. Authority to Establish. The Board of Supervisors is authorized, pursuant to Iowa Code Chapter 427B.26 to provide by ordinance for special valuation of wind energy conversion property as provided in Section 4.

SECTION 4. Establishment. Pursuant to Iowa Code Chapter 427B.26, a special valuation of wind energy conversion property is allowed in lieu of the valuation assessment provisions in Iowa Code Chapter 441.21(8)(b) and (c), and Iowa Code Chapters 428.24 to 428.29. The special valuation shall only apply to wind energy conversion property first assessed on or after January 1, 2008, and on or after the effective date of this ordinance.

SECTION 5. Amount of Valuation. Wind energy conversion property first assessed on or after the effective date of the ordinance shall be valued by the county assessor for property tax purposes as follows:

(a) For the first assessment year, at zero percent (0%) of the net acquisition cost.

(b) For the second through sixth assessment years, at a percent of the net acquisition cost which rate increases by five percent (5%) each assessment year.

(c) For the seventh and succeeding assessment years, at thirty percent (30%) of the net acquisition cost.

SECTION 6. Declaration of Special Valuation. The taxpayer shall file with the county assessor by February 1 of the assessment year in which the wind energy conversion property is first assessed for property tax purposes, a declaration of intent to have the property assessed at the value determined under Section 5 in lieu of the valuation assessment provisions in Iowa Code Chapter 441.21(8)(b) and (c), and Iowa Code Chapters 428.24 to 428.29.

SECTION 7. Reporting Requirements. The following reports shall be filed annually with the County Assessor by the taxpayer; in the first year, with the declaration of intent as prescribed in Section 6; and by February 1 of each year thereafter:

(a) Copy of Asset ledger sheet to IRS;
(b) Engineering breakdown of component parts;
(c) Tower numbering systems;
(d) Name of contact person, phone number, FAX number, and mailing address;
(e) Report of all leased equipment, the name(s) of the Company(s) it is leased from, and the agreement between the lessor and lessee regarding who is responsible for the property tax on the leased equipment.

SECTION 8. Repeal of Special Valuation. If in the opinion of the Board of Supervisors continuation of the special valuation provided under Section 4 ceases to be of benefit to the county, the Board of Supervisors may repeal the ordinance. Property specially valued under Section 4 prior to repeal of the ordinance shall continue to be valued under Section 4 until the end of the nineteenth (19th) assessment year following the assessment year in which the property was first assessed.

SECTION 9. Repealer. All ordinances or parts of ordinances in conflict with the provisions of this ordinance are hereby repealed.

SECTION 10. Severability Clause. If any section, provision, or other part of this ordinance shall be adjudged invalid or unconstitutional, said adjudication shall not affect the validity of this ordinance as a whole or any section, provision, or other part thereof not adjudged invalid or unconstitutional.

Adopted this 26th day of August, 2008.
Motion to approve resolution by Hendrickson.

/s/ Joan Kirk                                                                                     /s/ John E. Whipple, Chairman      
                                                                                                          /s/  Earl Hendrickson                       
                                                                                                          /s/  Chuck Larson                            

At 9:20 a.m. let the records show Patricia Rengifo-Lant joined the meeting.

At 9:30 a.m. Mike Crecelius, Emergency Management Coordinator, and Craig Marshall met with the Board. Crecelius said he is in the process of re-doing the Emergency Management Plan for the County and hopes to have it done by the September 29th deadline.

Crecelius said the Emergency Management vehicle is in need of repairs and is afraid the vehicle is not worth repairing. Crecelius and Marshall are going to talk to the sheriff about using one of their back-up vehicles.

Marshall also discussed The Wabash Trace regarding trail damage and FEMA.

Payroll was approved for August 29, 2008.

At 10:05 a.m., there being no further business, Hendrickson made a motion to adjourn. Larson, aye; Hendrickson, aye; Whipple, aye.

ATTEST:

Fremont County Auditor                                                                                 John E. Whipple, Chairman

August 28, 2008: