The Atchison County Commission met Thursday, April 9, 2020. Present were: Presiding Commissioner Curtis Livengood, North District Commissioner Jim Quimby, South District Commissioner Richard Burke, and Susette Taylor, Clerk of the Commission.
Presiding Commissioner Livengood called the meeting to order.
Minutes of the previous meeting were read and approved.
Bills were reviewed and approved.
The commission met with Assessor Lori Jones to review and discuss the EEZ Agreement for DeBruce Grain. A conference call with Attorney Ivan Schraeder and Gavilon was scheduled for Tuesday, April 14.
Adam Meyer was in to discuss road and bridge matters.
There being no further business, the commission adjourned.
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The Commission met Tuesday, April 14, 2020. Present were: Presiding Commissioner Curtis Livengood, North District Commissioner Jim Quimby, South District Commissioner Richard Burke, and Susette Taylor, Clerk of the Commission.
Presiding Commissioner Livengood called the meeting to order.
Minutes of the previous meeting were read and approved.
Bills were reviewed and approved.
The commission participated in a conference call with Assessor Lori Jones; Charles Bartle, representing Gavilon/DeBruce Grain; and Attorney Ivan Schraeder to review and discuss the EEZ Agreement. Mr. Bartle feels that there is a conflict between the date of assessment as outlined in the ordinance and the agreement. The Atchison County EEZ ordinance states that assessment begins as of the date the EEZ was approved and construction counts towards the years of abatement. The EEZ was approved and signed November 17, 2009. The economic agreement was finalized and signed on December 14, 2009. Within the agreement the following statement has led to a difference of interpretation as to when real property should go on the tax roll. The EEZ ordinance states the following:
Section 3 – Pursuant to Section 135.963 RSMo Atchison County hereby authorizes up to 100% property tax abatement on improvements to real property not to include land or personal property for 10 years if qualified businesses in the industry clusters 1-6 in Section 4 employ 5 new full-time equivalent employees that reside within Atchison County.
Section 10 – Should the application be approved by the Atchison County Enhanced Enterprise Zone Committee, the approved amount of taxes on improvements to real property will be abated from the date of approval by the Enhanced Enterprise Zone Advisory Committee. The construction period will count toward the years of total abatement.
The economic agreement which was approved after the ordinance states the following:
One hundred percent of the ad valorem real property taxes of the political subdivisions listed in section 7 of the ordinance, otherwise imposed on improvements to the property, shall be and become and remain abated and exempt from assessment and payment for a period of ten years following the date such improvements are assessed, as provided in, and subject to the requirements of, the ordinance.
The county, through legal counsel, believes that the abatement year began as of the date the EEZ was approved. Mr. Bartle believes the agreement states the year of abatement begins with the year of assessment.
Attorney Ivan Schraeder stated the terms of an ordinance prevail over an agreement.
Mr. Bartle said that he would get back to the county after he speaks to representatives from Gavilon.
Adam Meyer was in to discuss road and bridge matters. They discussed Bridge #20800004, which is a shared bridge between the county and the Langdon Special Road District. It is currently on the BRO replacement list, but current bridge inspections by the state required the county and Langdon Special Road District to decide if they want it to remain on the list or be removed. Supervisor Meyer will discuss the matter with members of the Langdon Special Road District, but due to flooding, the commission agrees to leave it on the list if the state will allow it to remain on, as long as Langdon Special Road District is also in agreement.
Supervisor Meyer then discussed the purchase of a skid loader. The loader was within the budget approved by the commission and was under state bid contract. After demo of the loader, Supervisor Meyer stated that the company offered to allow the county to purchase the loader that was the demo machine. With current conditions there is no guarantee when a new order could be delivered. He stated there were only 22 hours on the machine and felt it was in excellent shape. The company will reduce the cost for the use. The commission had no concerns with keeping the demo machine.
There being no further business, the commission adjourned.
