The Atchison County Commission met Thursday, January 30, 202. Present were: Presiding Commissioner Curtis Livengood, South District Commissioner Richard Burke, North District Commissioner Jim Quimby, 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 for payment.

Assessor Rochelle Long met with the county commission and Clerk Taylor to review the memorandum of understanding she received from the State Tax Commission. Assessor Long presented a document showing the Compliance Order Process for Residential Sales Study and Commercial Appraisal Study. She stated that if the county’s values are within 90% – 110% of the study values the State Tax Commission considers the county to be within compliance. If the county is 85% – 90 % of the values, the county is out of compliance and will receive a letter of concern. If the county’s values are below 85%, they are considered out of compliance and the State Tax Commission will work with the county to get a memorandum of understanding in place that outlines specific actions to help lead the county back to compliance.

Assessor Long stated that she should have received the memorandum of understanding from the State Tax Commission by September 1, but she did not receive it until December 27, which has given her a reduced timeline to work within. She stated that she has been working to try to reach an agreement with the State Tax Commission but feels what they are requiring is an impossible task. They were originally demanding her to raise real estate values by at least 15%, which would require an onsite inspection of almost 7,000 parcels in less than four months. This is physically impossible. She is only allowed to change values within her system during a reassessment year, which happens every odd year, and values remain frozen during and even numbered year, unless there is new construction or an error. She knows there is no way to do a full county reassessment in one year, but will do her best to follow the memorandum of understanding and bring the county into compliance as required.

The compliance order states that the memorandum of understanding must be signed by February 1, 2025, and if it is agreed upon by the Assessor and the State Tax Commission, no action will be taken by the State Tax Commission, and they will assume the county will work towards compliance. If it is not signed by the assessor, state reimbursement will be withheld and preparation for an assessment order begins.

Assessor Long reported she has updated all the cost data in the system from 2008 to current values and she is currently in the process of updating soil grades, which had not been done since 2006.

The commission stated they will support the decisions she is required to make, but that none of this information has been provided to them in the past by the State Tax Commission or the assessor. Everyone agreed that if the State Commission would be receptive to a four-year plan, it could be a more realistic goal that could bring the county into compliance. Assessor Long held a conference call with the commission and feels if she agrees to a 13% increase, they will sign the memorandum of understanding and not remove fundings. This would be part of an ongoing plan to get the county back into compliance, but due to properties being so far out of compliance, onsite inspections could lead to much higher increases than the required 13%. Properties should reflect a market value on the assessment books and most do not.

Tarkio Superintendent Bob Heddinger and Principal Dustin Barnes met with commission, Clerk Susette Taylor, and Assessor Rochelle Long to introduce Mr. Heddinger and get an overview and understanding of the wind farms and when they will go onto the tax books at full value. Clerk Taylor discussed the history of wind in Atchison County and how it has allowed the county to keep levy rates stable over the years.

A discussion was also held about Senate Bill 190, which is a senior citizen tax freeze on real property. Clerk Taylor stated that the county still has a lot of questions about the bill and does feel there will be lawsuits against the way it is implemented. Most of the counties in Missouri that have adopted the bill get very little of their revenue from property tax, meaning they have a very large retail presence in their county, and their main revenue is derived from sales tax. This makes it easier for them to implement, because they do not rely on property taxes to support the services within their county. Most smaller counties, like Atchison County, rely on their property taxes to support the law enforcement, ambulance, library, schools, senior citizens, streets, roads, health department and all services that are provided to their county. Implementing this bill would be very costly to the taxpayers and reduce benefits to our citizens. A more realistic approach would be to look at voluntary rollbacks by the political subdivisions that receive additional revenue due to the wind turbines when the abatements are removed, reducing the tax bill of every citizen in the county.

Clerk Taylor presented revisions to Section 8-2 Compensation for Holidays as requested by Sheriff Andy Riley. The new structure will allow the sheriff department to schedule holiday hours for time off and reduce extra pay. It will be tracked and scheduled by the sheriff’s department and audited by the clerk’s office. Following review and discussion the commissioners voted to approve revisions to Section 8-2 of the Employee Policy Manual.

Sheriff Riley presented a Code of Conduct Policy for all employees working at the sheriff’s office. The commission reviewed the policy and voted to approve it as presented.

The annual agreements with the Northwest Missouri Regional Council of Governments and the Missouri Association of Counties were reviewed and approved for payment.

There being no further business, the commission adjourned.