CEDAR COUNTY COMMISSION

The Cedar County Commission met July 17, 2023. Present: Kenneth Thornton; Presiding Commissioner; Don Boultinghouse, Northern Commissioner; Ted Anderson, Southern Commissioner; and Heather York, County Clerk.

Met with Tammie Papenfuhs, Interim Assessor

Requests to process court order #28925-28926 to add-on the assessed valuation of newly purchased personal property.

10:00 a.m. Board of Equalization called to order.  Present: Kenneth Thornton; Presiding Commissioner; Don Boultinghouse, Northern Commissioner; Ted Anderson, Southern Commissioner; Amy Hedrick, Citizen At Large; Joel Moreau, Citizen at Large; Mark Francis, Surveyor; Tammie Papenfuhs, Assessor; and Heather York, County Clerk.

Matthew Bishop presented his case on his property at 4175 E. HWY 32, El Dorado Springs.  Bishop added a 12×14 sunroom, 10×25 utility, and 30×30 garage, and replaced roof at request of his insurance company.  Papenfuhs points out comps that have sold in the area with less acreage between the rates of $162,000 and $170,000.  Boultinghouse points out the original $75,000 assessed valuation was likely assessed too low for some time.  The new assessment at $151,000 Anderson reports the new square footage at over 3,000 square feet from 1,700 square feet the tax assessment has doubled.    

Motion by Anderson to maintain the assessed value at the newly assessed rate of $151,000; second by Hedrick.

Boultinghouse – Yes; Thornton – Yes; Anderson – Yes; Francis – Yes; Hedrick – Yes; Moreau – Yes

Bishop then requested a separate property purchased in 2022 which was assessed with six buildings that didn’t all

exist at the time he purchased should be refunded.  He owned the property for less than a year and did not address this during his ownership.  That is a separate issue, in a different year, and after the sale of the property to another buyer; no changes will be negotiated.

Roderick White presented his case on the newly acquired property of the Refuge of Grace Academy purchased at

auction for $537,000.  White isn’t using this as a commercial property or school.  The property was previously exempt for the school status, the rest was being taxed.  Total acreage is +/- 18 acres.  11 acres and barns are listed as agriculture which is assessed at a lower rate.  White reports that the layout he received from the auctioneer who sold the property had a different image of the property than the county has.  White says he didn’t expect the tax assessment that he received to be as significant as it was.  White says he feels his assessed value should be at the amount he purchased for.   White uses a comp at $630,000 for an apartment complex; Papenfuhs says the comp is on a much older building.

Papenfuhs reports that assessed values are based off of a point system by add-ons. She says the parcels couldn’t all be attached because the property was purchased at different times and with different mortgages it required separation.  They can be combined in 2024 now that they are under new ownership.  One of the barns is very nice with stables.  Moreau says that rebuild value would be well over $1 million on a property like this.  There are no true comps available for this facility because there aren’t any situations exactly like this.  Taxes are based on square footage, number of outbuildings, and acreage with total assessed value of $1,209,040.  After discussion about the physical status of the school showing structural ill repair with light showing in from several areas of the roof and walls, and White’s consideration to demo the school building for these reasons, the board requested Papenfuhs step out to re-evaluate the school building.  Surveyor Francis left for another appointment.

All other buildings remained at the same newly assessed rate, but the value of the school was reduced.     

Motion by Boultinghouse to approve the revised assessed valuation of the total properties to $706,700, second by

Anderson.  Boultinghouse – Yes; Thornton – Yes; Anderson – Yes; Thornton – Yes; Hedrick – Yes; Moreau – Yes

Met with Sheriff McCrary

Inmate Housing – 29 (Cedar 20; Dade 6; Hickory 1; Bates 2)

Resident stopped in to report CR570 there are 3 culverts that don’t have enough fall to allow the water to flow properly.  Requests commission reset the culverts lower than they currently are.

Met with DJ Ford, Road & Bridge Supervisor

Ford requested a blue tooth for his vehicle due to the new handsfree law that goes into effect in August 2023, the Commission approved.  The air conditioning unit was installed in the Treasurer’s Office last week.  Resident called in to report he received gravel on CR1500 but not where he thought it should go, Ford will call him to clarify the location of concern.  Resident called to report complaint on CR1225 that only large rock was placed but needs smaller to make it smoother.  Resident called to thank the Commission and Road and Bridge crew for maintenance on CR850 and CR752, resident says the roads are the best they’ve been in all the years she has lived out in that area.

Resident complained that CR860 is in need of repair.  Commission called Ford to report concern.

Commission discussed EE health insurance options.  Clerk York will check into a few things this week.

Commission reviewed two Notices of Noxious Weeds mailed last week.   

Commission reviewed the revised Exhibit A for the Pipeline Easement and Access Easement Agreement signed on June 26, 2023 and acknowledge the approved linear foot rate with Roeslein Alternative Energy.

Commission declined to attend the 2023 Agriculture Advisory Council meeting in Sedalia this year set for August 17th.

Reviewed monthly report for Recorder of Deeds.

Approved accounts payable.

The Cedar County Commission met July 24, 2023. Present: Kenneth Thornton; Presiding Commissioner; Don Boultinghouse, Northern Commissioner; Ted Anderson, Southern Commissioner; and Heather York, County Clerk.

Met with Tammie Papenfuhs, Interim Assessor

Requests to process court order #28927-28940 to add-on the assessed valuation of newly purchased personal property.

Met with Sheriff McCrary

Inmate Housing – 32 (Cedar-22; Dade-6; Hickory-1; Bates-2; Barton-1)

Submitted the June 2023 Lake Patrol Invoice for viewing.

Viewed ARPA invoices for Friends of RB.  Discussed ARPA application for Friendship Hills Association.  Clerk York will make inquiries to Attorney Elliott for guidance before approval.

Conference call with Victoria Barker, CCHD

Barker is working on a replacement physician for CCHD’s supervisory doctor roll.

Barker is looking into getting software for contract and insurance billings, she currently has grant funding available to purchase it.  ELC funding will pay for this until the contract concludes, then switch to the Infrastructure Grant funding after that.  Between these two grants it should be covered for the next 5 years and at this time is quoted at $467 per month, but of course prices can go up.  Barker requests a letter be written for the commission to notify CCMH that CCHD will no longer be reimbursing for COVID testing.

Boultinghouse left at 11:00 a.m. to attend a BRO meeting in Springfield, MO.

Met with DJ Ford, Road & Bridge Supervisor

Ford took commission to inspect CR800, and several other county roads.

Commission noted the change of the CCMH board meeting to 7/28/23.

Commission reviewed weekly CCHD reports.

Boultinghouse returned to report the Hopewell Bridge was approved for replacement at the BRO meeting he attended earlier.

Commission and Emergency Management Director will maintain the burn ban as long as we are still in extreme drought.

Approved accounts payable and payroll.