BOARD OF UTAH COUNTY COMMISSIONERS, UTAH COUNTY, UTAH
 MINUTES
 
Wednesday, April 5, 1995


PRESENT: COMMISSIONER GARY R. HERBERT, CHAIRMAN
COMMISSIONER JERRY D. GROVER, VICE CHAIRMAN
COMMISSIONER DAVID J. GARDNER
 
OTHERS PRESENT: J. Bruce Peacock, County Clerk/Auditor
Kent Sundberg, Deputy County Attorney
Vern Tueller, Property Owner
Karen Jordan, Treasurer's Office
Robert Bennion, Resident North Fork
Mike Callahan, Personnel Director
Jeff Mendenhall, Planning Department
Randall Covington, County Recorder
Pat Fleming, Substance Abuse
Brenda Cutler, Auditor's Office
Shirrel Young, Resident
Mike Findeis, Substance Abuse
Michael Mack, UVCVB
Theryn Warren, Property Owner
Security
Employees from Attorney's Office
Josephine Zimmerman, Reporter, Daily Herald
Jeff Vice, Reporter, Deseret News

The public meeting of the Utah County Commissioners was called to order by Commissioner Gary R. Herbert at 10:00 a.m. in room 1400 of the Utah County Administration Building. The following matters were discussed:
 
1. EMPLOYEE OF THE MONTH AWARD
The Employee of the Month Award for April, 1995, was presented to Kent Sundberg from the Attorney's Office. The nomination was read and a certificate presented.
ATTACHMENT
 
2.APPROVE APPROPRIATE ADJUSTMENT ON 1994 TAXES FOR VERN TUELLER (#41:176:0002)
Kent Sundberg explained that he did not think that the county could refund any monies under section 59-2-1347 and the standards of practice. He stated that in that section, "taxes" would include interests and penalty as well as the base tax. He also stated that under Section 59-2-1321 which is called the "Mistake Statute", it is indicated that taxes, interests and penalties can be refunded only where there is a showing and finding that the taxes were erroneously or illegally collected. Section 59-2-1327 allows an individual to pay taxes under protest and taxes can then be disputed if the taxpayer feels the taxes are unlawful. Mr. Sundberg stated that he thought Mr. Tueller didn't qualify under any of those circumstances.

Mr. Tueller explained that the reason he paid the taxes promptly was because he inquired as to whether or not he could pay his taxes in advance, due to an upcoming mission. He was told that he owed taxes from 1994, which were accruing interest and penalties each day. A few days later he discovered that he could object to the penalty and interest and he filed an application at that time. He stated that he didn't receive a tax notice on this piece of property, but he did on others that he owns.

Commissioner Herbert mentioned that the Treasurer's Office stated that they didn't get Mr. Tueller's tax notice out on time so he thought the county held some responsibility. There was discussion as to whether or not a refund would be legally possible. Bruce Peacock mentioned that approving the adjustments would set a precedent for other cases where penalties and interests were being asked to be abated.

A motion was made by Commissioner Gardner to deny the adjustment as requested by Mr. Tueller for 41:176:0002. The motion was seconded by Commissioner Grover and carried the following vote:
 
AYE: Gary R. Herbert
Jerry D. Grover
David J. Gardner

NAY: None

3. DISCUSS THE POSSIBILITY OF THE COUNTY ENTERING INTO A LEASE AGREEMENT WITH CKN DEVELOPMENT TO LEASE OFFICE SPACE FOR THE HUMAN SERVICES DEPARTMENT
A motion was made by Commissioner Gardner to continue item number 3, the lease between the Human Services Department and CKN, until Monday, April 10, 1995. The motion was seconded by Commissioner Grover and carried the following vote:
 
AYE: Gary R. Herbert
Jerry D. Grover
David J. Gardner

NAY: None

4. ADOPT RESOLUTION TO APPOINT FIVE MEMBERS TO THE AGRICULTURE PROTECTION AREA ADVISORY BOARD FOR UTAH COUNTY
Commissioner Grover mentioned that there was a meeting on the Agricultural Protection Area. The Board has to be made up of members of the Soil Conservation District Boards in the county. He recommended that there be two members from the Nebo District, two members from the Alpine District and one member from the Timp District.

A motion was made by Commissioner Grover to adopt a resolution establishing the board with members as follows:

* Jesse Warren to a term expiring December 31st, 1995
* Dick Saunders to a term expiring December 31st, 1996
* Bernell Anderson to a term expiring December 31st, 1997
* Wallace Berry to a term expiring December 31st, 1998
* Ray Proctor to a term expiring December 31st 1999

Commissioner Gardner amended the motion to approve the following members to the Agriculture Protection Area Advisory Board:
* Jesse Warren to serve from the Timpanogos District
* Dick Saunders to serve from the Nebo District
* Sherman Bearnson to serve from the Nebo District
* Ray Proctor to serve from the Alpine District
* Wallace Berry to serve from the Alpine District

and to adopt the resolution as was read. The amended motion was seconded by Commissioner Grover and carried by the following vote:
 
AYE: Gary R. Herbert
Jerry D. Grover
David J. Gardner

NAY: None
ATTACHMENT: Resolution No. 1995-24
 
5. APPROVE SETTLEMENT OF PROPERTY TAXES FOR WALKER INVESTMENTS/ANNE SMITH (#14:072:0079)
Karen Jordan mentioned that Walker Investments contacted the county and stated that they would pay their base tax, but not the penalty or interest.

A motion was made by Commissioner Gardner, that in the best interest of the county, the commission approve the settlement offered by Walker Investments and Anne Smith, #14:072:0079, that we accept the payment of taxes in $572.81 for that property and abate the penalties and interest in the amount of $402.04 or what the current amount is as of filing date for appeal. The motion was seconded by Commissioner Grover and carried by the following vote:
 
AYE: Gary R. Herbert
Jerry D. Grover
David J. Gardner

NAY: None

6. ADOPT RESOLUTION APPOINTING MEMBER TO THE UTAH COUNTY ACCIDENT REVIEW BOARD
Kent Sundberg stated that Robert Eyre of the Sheriff's Office was a member of the Board since its inception a year or so ago. Mr. Eyre has since retired from the Sheriff's Office and a replacement needs to be found. The ordinance establishing the Action Review Board requires a representative from the Sheriff's Office to be on the Board.

A motion was made by Commissioner Gardner to adopt a resolution appointing a member to the Utah County Accident Review Board as read, and appointing Ross Hunt, representing the Utah County Sheriff's Office. The motion was seconded by Commissioner Grover and carried the following vote:
 
AYE: Gary R. Herbert
Jerry D. Grover
David J. Gardner

NAY: None
ATTACHED: Resolution No. 1995-25
 
7. ADOPT RESOLUTION APPOINTING MEMBERS TO THE UTAH COUNTY HISTORIC PRESERVATION COMMISSION
Kent Sundberg mentioned that there are some members of the Historic Preservation Commission whose two year terms have expired recently. They are Jo Janetski, Juel Belmont and Val Killian.

A motion was made by Commissioner Grover to continue the resolution and appointment of members to the Utah County Historic Preservation Commission to Monday, April 10, 1995. the motion was seconded by Commissioner Gardner and carried by the following vote:
 
AYE: Gary R. Herbert
Jerry D. Grover
David J. Gardner

NAY: None

8. APPROVAL OF CHECK/WARRANT REGISTER
Roll was called for approval of the check/warrant register dated 3/31/95; 14:52:42: #324930-#325108; total amount $1,143,821.23 which has been reviewed by the board and approved for payment by the following vote:
 
AYE: Gary R. Herbert
Jerry D. Grover
David J. Gardner

NAY: None
 

ADJOURN TO WORK SESSION TO DISCUSS THE FOLLOWING MATTERS:
 
1. REQUEST FOR ABATEMENT OF PENALTY AND INTEREST OF THE AMOUNT OF TAXES OWED FOR 1993-1994 FOR THERYN WARREN, REALIZATIONS, INC. (#25100)
Theryn Warren explained that in 1993, due to health problems, he didn't take care of his business, Realizations, Inc. The business was based in Alpine, but was run out of Salt Lake City. In 1993 Mr. Warren received a tax notice on personal property used for his business. $51.67 in taxes were owing. Interest and penalties have accrued to $210.00. There was discussion as to why Mr. Warren was taxed when his equipment and building were in Salt Lake City, not Utah County.

This matter was referred to regular agenda on Monday, April 10, 1995.
 
2. APPROVE AND AUTHORIZE DR. MINER TO SIGN AMENDMENT #1 OF MOUNTIANLAND ASSOCIATION OF GOVERNMENTS CONTRACT
This matter was referred to work session on Monday, April 10, 1995.
 
3. APPROVE AND ADOPT AMENDED BY-LAWS FOR THE UTAH VALLEY CONVENTION AND VISITORS BUREAU ADVISORY BOARD
Michael Mack stated that at the last board meeting, expansion of the board to 15 members was considered. There was discussion as to what consisted of a majority vote both at present and with the member expansion.

This matter was referred to regular agenda on Monday, April 10, 1995.
 
4. APPROVE AND AUTHORIZE THE COMMISSION CHAIRMAN TO SIGN UTAH COUNTY BUILDING PERMIT APPLICATION FOR AN INFORMATIONAL SIGN AT THISTLE
Shirrel Young stated that he spoke with Clyde Naylor and discussed a few concerns. This matter was referred to work session on Monday, April 10, 1995.
 
PUBLIC COMMENTS
 
Robert Bennion stated that he thought it was amusing that the Board of Commissioners denied Vern Tueller's request for abatement of penalty and interest and approved the request of Walker Investments/Anne Smith. It was pointed out to Mr. Bennion that they were two different issues with two different laws that governed them.
 
As there were no further matters to be discussed, the meeting was adjourned.
 
Minutes of the commission meeting held on April 5, 1995 read and approved.
 
Gary R. Herbert, Chairman
UTAH COUNTY COMMISSION

ATTEST:
J. Bruce Peacock
UTAH COUNTY CLERK/AUDITOR

ATTACHMENTS
COPIES AVAILABLE UPON REQUEST
REPORTED BY: Shirley R. Englund