**This is a condensed version of the Banner County Board of Commissioners meeting minutes. These minutes are not the official/approved version. A draft/unapproved copy of the Banner County Board of Commissioner meeting minutes is available for public viewing 10 days post meeting date at the Banner County Clerk’s office. For a complete and/or approved version of the Banner County Board of Commissioner meeting minutes, please contact Katie West, Banner County Clerk, during regular business hours.**

 BANNER COUNTY

JOINT PUBLIC HEARING

Chairperson Darnall opened Banner County Joint Public Hearing Tuesday, September 19, 2023 at 7:01 p.m. in the courtroom of the Banner County Courthouse.

Notice of the meeting was published in the Western Nebraska Observer. Meeting notices posted in Harrisburg, Nebraska at: Post Office, Banner County School, and the Banner County Courthouse.

In addition to Board Chairperson Darnall, Vice Chairman Anderson, and Member Gifford, those in attendance were: Tina Childers; Tim Grubbs; Don & Dena Cashler; Assessor Kacy Krakow; Treasurer Kathy Natale; Kyle Ann & Tiffany Hopkins; Sheriff Hopkins; Jim Milner; Pat Parsons; Jeremiah Sprefslage; Gary & Emilie Darnall; Paula Brown; Dave Wolf; John Faden; Kathy Malm; County Attorney Mark Kovarik; and Clerk Katie West.

Gifford addressed the pink postcards. Gifford commented on the change in valuation, tax rate to levy being the same amount as the previous year, and proposed rate and percentage of increase to the budget.

The Banner County Rural Fire District stated the Fire District needed more than $31,000.00, they are requesting $48,000.00 more in their budget.

Board mentioned there were serious cutbacks within the budget. Expenditures went down from last year. This tax request went up 6.7%.

Gifford stated that we do have $180,000.00 in cash reserve. The increase came because last year the road department had more repairs than projected and 2022 expenses were bigger than expected. Gifford mentioned that due to COVID19, drought, and the economy, people did not make property tax payments.

Gary Darnall, Banner County resident and landowner thanked the Board. Gary discussed Commissioners salaries. Board explained the Commissioners salaries was set by the previous Commissioners. Gary Darnall discussed capitol outlay and $50,000.00 that was budgeted, but was never spent on the parking lot. Gary asked if taxpayers are taxed on budget amounts that are carried over from previous years? Gary questioned the inheritance tax and suggested using it as a cash reserve, but it would need to be budgeted to spend it in the budget procedure. It is not recommended to spend inheritance tax funds, as the taxpayers do not pay taxes on that money. Chairperson Darnall stated ARPA (American Rescue Plan Act) have had restrictions, Banner County has used ARPA funds for courthouse computer upgrade and cyber security. Gifford stated the ARPA (American Rescue Plan Act) funds are not taxed, and must be used or allocated by December 2024. Gary Darnall mentioned the Highway Bridge fund - the state pays Banner County for each mile of road in the county. Gary suggested we put that money into a fund to use for repairs.

Sheriff Hopkins addressed his opening of the Deputy Sheriff position. The budgeted amount for the Sheriff Deputy equipment and uniform are in the Sheriff's budget. The budgeted salary for the Deputy ($44,000.00) is budgeted to be taken from the ARPA (American Rescue Plan Act) funds. Sheriff Hopkins commented that the money from tickets he issues goes to Banner County School. Sheriff Hopkins reasons for needing a Deputy is due to the increase in traffic and drugs in the county. Sheriff Hopkins mentioned the Grand Jury recommended that he hire a Deputy, so he was not strictly relying on the State Patrol for back - up. It has been harder for the State Patrol to send help since they are also understaffed. Gary Darnall stated he did not feel a Deputy was needed.

Jeremiah Sperfslage stated that the Fire Department $35,000.00 budget has not increased in over 10 years. It has been hard to make ends meet. Jeremiah asked if this request will be as big in the future?

Paula Brown asked the Board about using the ARPA (American Rescue Plan Act) funds for the fire department. Attorney Kovarik stated the Fire Department would need to make the request to the Commissioners to use ARPA (American Rescue Plan Act) funds. Tina Childers asked if the ARPA funds could be used to pay $48,000.00 - she didn't like the idea of using the inheritance tax or the and/or the cash reserve in case there were emergencies.

Paula Brown asked if the State of Nebraska pays taxes on the land they own in Banner County? Treasurer Natale responded that the State of Nebraska does pay taxes on the State land in Banner County.

TIna Childers asked about the contract with the military. Banner County has a contract with the military. Gifford replied that the contract is $49,000.00 per year. The military re - gravels the roads that the bases are on.

Dave Wolf asked where Banner County is investing money, Banner Capitol Bank or NPAIT? Treasurer Natale replied that we bounce back and forth. Natale reported that current investments are at 5.3%. Dave Wolf asked why we don't invest $250,000.00 in a 7 - month CD? Gifford answered that it is not a guarantee by the federal government, but is backed up by pledged collateral.

Jeremiah Sperfslage asked who reviewed the spending besides the Commissioners? Gifford responded the elected officials review the spending, and are audited every year. Nebraska Association of County Officials (NACO) puts on seminars and gives advice. Claims are listed in the newspaper and on the Banner County website. With the Deputy, the funds must be in the budget, but the funds do not need to be spent.

Sheriff Hopkins stated not all the money in the budget is tax money. It is also grant money, car loan money - which also needed to be in the budget. Sheriff Hopkins stated he would try and get help with the lowest amount, but while searching, he has been turned down for help from the State and Scottsbluff. Sheriff Hopkins stated he spoke to a dealer in Minnesota who had a vehicle with a police package. Wolf stated that he could have been helpful, but was not asked. Sheriff Hopkins said he did ask Dave Wolf's employee, but was told the State bid window was closed.

Paula Brown reported a lot of drugs on Hubbard's Gap and expressed gratitude towards the Sheriff.

Tina Childers asked if the county is being taxed on $232,050.00 for the Sheriff's budget? Gifford stated taxpayers are only taxed on the difference between the expenses budgeted and the revenues collected.

Gary Darnall asked Sheriff Hopkins about grant money? Sheriff Hopkins stated he must work a certain amount of special enforcements to receive grant money. Sheriff Hopkins stated the new patrol car had been ordered in February, but he still didn't have possession due to supply issues for equipment to outfit the vehicle.

Vice Chairman Anderson stated he was new to this, but all the cost increases are due to outside economic factors. The Commissioners cut as much as they could. Taxes could be more next year, this year is only a 6.7% increase. Gary Darnall commended the Commission for doing a good job.

Paula Brown asked if there were any more grants? Sheriff Hopkins stated possibly, but he would have to provide statistics, which are lacking. Tina Childers asked if we could get help through the military? Sheriff Hopkins stated that he did try, but they would only help by showing him surplus supply.

Hearing no further public comments, Chairperson Darnall closed the Joint Pubic Hearing at 8:17 p.m.