Minutes for 2010-06-29, Direct pdf link.

MINUTES
OF THE BOARD OF COMMISSIONERS OF WEBER COUNTY
Tuesday, June 29, 2010 - 10:00 a.m.
Commission Chambers, 2380 Washington Blvd., Ogden, Utah
In accordance with the requirements of Utah Code Annotated Section 52-4-7(1)(d), the County Clerk records in the minutes the names of all citizens who appear and speak at a County Commission meeting and the substance “in brief” of their comments. Such statements may include opinion or purported facts. The County does not verify the accuracy or truth of any statement but includes it as part of the record pursuant to state law.Commissioners: Kenneth A. Bischoff, Chair, Jan M. Zogmaister and Craig L. Dearden.

Others Present: Alan D. McEwan, Clerk/Auditor; David C. Wilson, Deputy County Attorney; Fátima Fernelius, of the Clerk/Auditor’s Office, took minutes.

A. Welcome - Chair Bischoff
B. Pledge of Allegiance - Alan McEwan
C. Thought of the Day - Commissioner Zogmaister

D. Consent Items:
1. Purchase Orders in the amount of $71,763.80
2. Warrants #263182-263444 for $2,659,640.02 & #263445-263528 for $55,947.12 (Housing Authority)
3. Minutes for the meetings held on June 1 and 22, 2010
4. New business license
Commissioner Zogmaister moved to approve the consent items as presented; Commissioner Dearden seconded, all voting aye.

E. Action Items:

1. Resolution of the Commissioners of Weber County appointing members to the Ogden Valley Planning Commission - Resolution 18-2010

The Commission interviewed the four applicants and they were all qualified.
Commissioner Dearden moved to adopt Resolution 18-2010 appointing John Howell and Tryge Simpson to the Ogden Valley Planning Commission to 4-year terms expiring 6/30/2014; Commissioner Zogmaister seconded.
Roll Call Vote:
Commissioner Zogmaister aye
Commissioner Dearden aye
Chair Bischoff aye

2. Action on the Weber County Tax Review Committee’s recommendation regarding land serial number (LSN) 07-083-0076

Brenda Wheelwright, County Treasurer’s Office, stated that the property owner, Curtis Empey, was requesting waiver of 2008 and 2009 penalties and interest on delinquent property taxes ($1,264.68). The general and direct charges for 2008 and 2009 have not yet been paid. Mr. Empey purchased this parcel in 9/2007 from Flat Creek Development. The warranty deed prepared by the title company had an incomplete address. Title companies are required by law to provide an accurate mailing address to the county. Before the mailing of the 2008 tax notice the address was changed in the Recorder’s Office, though there is no record of how this occurred, and that address, 1141 W. 5150th S., was incorrect and should have been 1141 E. Mr. Empey did not receive 2008 or 2009 tax notices. Flat Creek Development had told him that they would be paying the taxes, but they did not.

John Bond, County Treasurer, stated that the LSN from 2007 no longer exists and a new LSN was created in 2007, becoming active in 2008. The map in the Recorder’s Office shows that this property was a non-approved subdivision in 2009. Mr. Empey had deeded the property back to Flat Creek for about a week and they deeded it back to him in January 2009, at which time it became a legal subdivision. A better address was provided in April 2010 and the letter was generated which the county sends to current owners of LSNs with delinquent taxes that had a prior LSN. This issue was discovered during that process. According to Mr. Empey this was the first time he became aware there were delinquent taxes.  Mr. Bond pointed out that there had been some unique events related to this property, that the Committee weighed them and believed the county was not in error. The Committee also felt that failure to receive a tax notice did not exempt penalty or interest and unanimously recommended denying this request.

Curtis Empey stated that he did not know who made the invalid address changes. He had purchased 1 1/4 acre, segregated out of a large lot, from Flat Creek Development. When he did not receive a tax notice in the fall of the first year of ownership, he called his real estate agent, Mr. Dopp, who later reported to him that Flat Creek had already paid the taxes and at some point when the issues were worked out, he would be reimbursing them. As Mr. Bond had mentioned, there were some issues regarding the non-conforming subdivision and Mr. Empey believed that taxes had been assessed to the original seller and he had been receiving assurance that they had been paid. The first notice he received was in April 2010, regarding the delinquency.

Brent Dopp stated that the first year’s (2007) taxes were paid by the seller. The following year when Mr. Empey wanted to pay the taxes they again asked the seller and were told they could not tell if the parcel had been segregated yet and not to worry they would pay them all and would subsequently get it resolved. The city had told them to wait, they did not want to record the way it was at that time, and to quit claim it back to the original owners, at which time the whole subdivision could be recorded and the lot then quit claimed back to Mr. Empey. Mr. Dopp did not know to what extent the county tried to find a correct address but Mr. Empey’s name and address have ben in the phone book for ten years.

Chair Bischoff stated that the question was whether the county had made an error and it did not. Commissioner Dearden asked if any of the tax notices had been returned to the county and what the county does in those situations. Mr. Bond responded that the 2008 returned but the 2009 did not. Working with the Recorder’s Office, staff works hard and tries a variety of ways (phone book, internet, mail) to find property owners. Mr. Bond said that because the county still has Mr. Empey’s envelope in the office implies that his information was not found. Generally about 1,800 notices are returned to the county, but this past year there were 3,100. The county is working with the post office and the printer trying to minimize the number returned. The Recorder’s Office has a policy of not changing an address unless there is a signed request. Chair Bischoff wondered if the address had come from the county’s research, since Mr. Empey had not provided it but Mr. Bond said that county staff does not put the ‘th’ after an address as in “5150th” in this case. Commissioner Dearden noted that the county does not look up each address to verify it is the correct one.
Commissioner Zogmaister moved to accept the Weber County Tax Review Committee’s recommendation regarding land serial number 07-083-0076 and deny the request for waiver of 2008 and 2009 penalty and interest; Commissioner Dearden seconded, all voting aye.

 

3. Action on Weber County Tax Review Committee’s recommendation for authorization to waive 2009 penalty and/or interest for applicable delinquent deleted parcels and those with description changes and approval to remove delinquent deleted parcel general tax charge amounts of less than $10 from tax rolls

Brenda Wheelwright, County Treasurer’s Office, presented this item.
Commissioner Dearden moved to accept the Weber County Tax Review Committee’s recommendation to waive penalty and/or interest for applicable delinquent deleted parcels and those with description changes and to remove delinquent deleted parcel general tax charge amounts of less than $10 from tax rolls; Commissioner Zogmaister seconded, all voting aye.

 

4. Action on Weber County Tax Review Committee’s recommendation regarding Parcel #22-206-0007

John Ulibarri, County Assessor’s Office, stated that in 2004 the lot size was input incorrectly in the Assessor’s Office as .81 acres rather than the actual .51 acres, which caused an over assessment. The owner is requesting a refund for tax years 2004 - 2008, totaling $451.95. The owners received the tax notices, however, the notices do not include the lot size. The Fullmers successfully appealed their property value in 2006, 2008 and 2009.  Mr. Ulibarri noted that State law allows property owners 45 days from date of valuation notice or until 9/15 to file an appeal and the Tax Commission allows the extension of the appeal in case of an error, such as this one, until the final settlement date, which typically is March 31. State law also limits the time for filing notice of claim to 1 year after the claim arises, which would have ended 11/31/2009. He said that the owners had remedy through the valuation appeal process. In a reverse situation if a property has been undervalued, by law the county can not go back to recoup money beyond the time allowed.

Janice Fullmer, Eden resident of about 3 years, stated that the tax notices do not show lot size and they did not know the county had made an error until last year. The Fullmers appealed the taxes and had a county appraiser visit the property. No one, including a county representative, checked the lot size. There are 140 lots in their development (part of Wolf Creek) and when they moved in there were only 5 homes so there wasn’t much for comparison. This year the Fullmers went through documents and came to the county Assessor’s Office, which identified that the size of the lot had been incorrectly input from the day they purchased the lot. She noted that the county’s website does not show past data. She asked for some type of rebate for the years they did not appeal. Commissioner Dearden asked about their appeals and if the size wasn’t an item they generally checked. Mr. Ulibarri said that their appeal had been denied in 2006, and they successfully appealed for tax year 2008, and that the Assessor’s Office does not check the Recorder’s information for lot size. Commissioner Zogmaister asked if at any time during the appeal process the appellant is provided information on their lot, specifically lot size, and Mr. Ulibarri said no, that the Assessor’s Office reviews the value but not the physical description. Commissioner Zogmaister noted that the Commission was bound by the law that calls for the appellant to have filed a request within the time allowed. Ms. Fullmer recommended putting the property specifics on the valuation and tax notices.
Commissioner Dearden moved to deny the request for a refund for LSN 22-206-0007; Commissioner Zogmaister seconded, all voting aye.

5. Appointing a member to the Utah State Museum and Railroad Authority

Chair Bischoff stated that a legislative bill requires appointments from counties to this board.
Commissioner Dearden moved to appoint Commissioner Zogmaister to the Utah State Museum and Railroad Authority; Commissioner Zogmaister seconded, all voting aye.

F. Assign Pledge of Allegiance & Thought of the Day for Tuesday, July 6, 2010, 10 a.m.

G. Public Comments:

Mike Burdett, of the Golden Spike Heritage Foundation, had spoken with Commissioner Zogmaister about storing Union Station railroad cars at the county’s Transfer Station. The county has an agreement with Utah Central that allows them to store cars there for a fee. Mr. Burdette had talked with Utah Central representatives, who said they would move the cars in there for the Union Station at no charge if the county did not charge them for storing the cars on the tracks. Chair Bischoff asked that he make this a formal request to the county to be considered and that it include some particular information such as the number of cars.

Jan Fullmer asked if the appointments made today to the Ogden Valley Planning Commission were residents of Ogden Valley and the commissioners replied that they were, that is a requirement.

H. Adjourn
Commissioner Dearden moved to adjourn at 10:23 a.m.; Commissioner Zogmaister seconded, all voting aye.

Kenneth A. Bischoff, Chair
Weber County Commission
Alan D. McEwan, CPA
Weber County Clerk/Auditor