LEHIGH TOWNSHIP BOARD OF SUPERVISORS  August 27, 2024  I.  CALL TOORDER. The Lehigh Township Board of Supervisors held their second monthly meeting on Tuesday, August 27, 2024. The meeting began at 5:30 p.m. with a conditional use hearing and the regular Board of Supervisors meeting immediately thereafter. The meeting was held at the Lehigh Township Municipal Building, 1069 Municipal Road, Walnutport Pa. 18088. Chairman Mike Jones called the meeting to  order with the Pledge of Allegiance and roll call.  Present:  Cindy Miller Janet Sheats Jerry Pritchard Mike. Jones David Hess Attorney David Backenstoe Alice Rehrig Mike Muffley Liz Amato  II. CONDITINAL USE HEARING. A stenographer was present to create the record for the hearing. BWCHokendauqua Creek LLC, agent for Michelle McBride Casale, was seeking to construct a Principal Solar Energy System at 3367 Pheasant Drive Northampton. Thej property is located in an Agricultural Rural Residential Zoning District in which a Principal Solar Energy was a conditional use at the time of application. The applicant must demonstrate they comply with all the requirements under the General Criteria listed in Section 180-128 and the Specific Criteria in Section Liz Amato testified the notice for this hearing was published in a newspaper of general circulation and posted a notice on the property. She also provided ai notice to the Attorney Dean Reynosa was present to represent the applicant. The project is proposed to bea 3 megawatt AC utility solar energy system. It will encompass approximately 26.47 acres ofaj parcel. There currently are two parcels which will be subdivided to create three parcels, one of which will be 62.76 acres. The owner ofboth parcels is Michelle Casale. The representative from Blue Wave is Marco Addonizio. From Keller Engineers, they have Britton Bernworth, an environmental and energy services manager, and Jared Keller, professional engineer. Eddie Duncan from Paxwood Acoustics will be testifying about sound and compliance with the Township noise ordinance, and Rich Kirkland, their appraiser, who will speak about property values and any effect, ifany,  180-107.  neighboring property owners.  that solar projects have on: neighboring property owners.  Page 1of21    Board of Supervisors Minutes August 27, 2024  Testimony ofl Marco Addonizio, Blue Wave written compliance to the Township Ordinance.  Exhibit"A"oft their application provides background information and demonstrates Blue Wave is a solar developer/owner operator and has been operating since 2011. The company focuses on projects that are 1t to5 5 megawatts and connect to thel local distribution grid as opposed to some companies who connect to the transmission grid and require hundreds of acres. Blue Wave's projects typically have 20 to 30 acres of fenced in area. They develop on greenfields, farmland, brownfields, and landfills. They have completed 150 megawatts over 47 projects. In the case of3367 Pheasant Drive, Blue Wavei identified the project in 2020. They looked at the size which was originally 82 acres. They also looked at interconnection capability because they need to connect to the local distribution grid, which is this case is Med-Ed on Pool Road, which will be a three phase connection. They also look at zoning and permitting. At the time of founding, this Exhibit B is a site control document. Its shows that title right interest through al lease option agreement which was signed May 26, 2020, with the landowner. There have been extensions to this agreement for them to enter into al lease agreement for the life oft the Exhibit B-1 are supplemental site control documents. They are the extensions to the Exhibit C demonstrates the owner's verification that Blue Wave has an equitable interest in the property and also gives Blue Wave the authority to move forward the various ExhibitI. The project will consist of solar panels, inverters, transformers and some supplemental material that is needed such as wiring and conduit. There will also be a few poles, some will be owned by Med Ed and Blue Wave and some will be owned just by Blue Wave in the area ofthe point ofinterconnection. There will also be twenty 150 kilowatt inverters on the site. The panels will have an anti-reflective coating on them. The expected life oft the panels is between 30 and 35 years and come with a 25 year warrantee. The panels will be on a tracker system. The racks will sit on an axis point of about 6.7 feet and will rotate to face the sun throughout the day. The tracking will havea motor which will rotate the panels roughly every 15 to 20 minutes in minimal degrees during the sunlight. The projected production of the power will be 4.2 megawatts DC and 3 megawatts AC. The 3 megawatts represent what is on the grid. The DC: is related tot the panel count and size oft the panel ini terms oft the power factor, which in this case is about 570 watts. This generally would provide for the energy use of 850 homes ina a  was permitted as a conditional use. (Exhibit G)  project. The deeds for the parcels are also included in this exhibit.  original lease option agreement.  applications with the Township.  Page 2 of21    Board of Supervisors Minutes August 27, 2024  year. When the system is complete, there will not be a need for water or sewer for the use. The vehicle and foot traffic will be two to four times per year to: reduce vegetation from shielding any of the panels. The lowest panel is about 4 feet. There would be landscaping equipment coming in about two to three times per year. There is quarterly system maintenance which would be serviced by aj pick up truck type of vehicle. The parking needs would provide for two to three vehicles oft this size. The intent of the project is to meet all appliçable industry standards, including the American National Standards Institute. They also comply with the applicable electric codes and all local codes. They also assign an individual to handle any issues that arise at the site through their Asset Management Team. This information is provided to the Township and emergency personnel. There will not be any type ofa advertising signs on the property. The only signs that will be on1 the site are the ones required by codes. Blue Wave is not aware ofa any interference with radio or telephone signals from any oftheir completed projects. Ifa complaint were received, they would address any concerns that are raised. The height of the panels at a 60 degree tilt would not be greater than 12 feet from the ground. Most oft the wiring will be below ground until they get to the point of interconnection when they need to come above ground to connect to the pole. The project will be located within al locking 7 foot agricultural fence. Warning signs will be posted as required by codes and ordinances. The only proposed artificial lighting is what isr required by Township zoning in the area oft the access drive by the gate where there is emergency lighting. An operation and maintenance plan will be provided for the site. If there is an emergency or something is not working correctly, they are notified and they have a procedure inj place to correctit. The system is remotely monitored SO if there is an issue with individual panels, inverters, they are identified by the Asset Management Team and they can change them as they see: fit. IfMed-Ed identifies an issue with the project, they have a switch that they can disconnect immediately from the grid. Blue Wave would also provide training for emergency responders. Blue Wave has reviewed the draft decommissioning agreement and it is their intent to comply with the agreement. Their engineers, Keller Engineers, provided a draft decommissioning plan and are willing Jerry Pritchard questioned what type of procedures are in place for emergency response, Mr. Addonizio commented it is typical for them to have aj procedural plan in place in the event of the emergency. It addresses who is to be called, who is to respond in the event ofa an emergency. Iti is laid out in a critical guide SO anyone who is involved in the project knows who to contact for an emergency situation. Med-Ed will have the ability to shut Jerry Pritchard questioned who will own the facility when it is constructed. Mr. Addonizio commented Blue Wave owns the entity BWC Hockendauqua Creek. Blue Wave will be the company responsible for the construction oft the site. They have a land  to address any concerns by the Township.  the project down at will ini the event of an emergency.  lease with Ms. McBride.  Page 3of21    Board of Supervisors Minutes August 27, 2024  Mike. Jones questioned who would be responsible for the decommissioning in the panels int the event Blue Wave would become defunct. Mr. Addonizio commented the decommissioning agreement would require that they post some type of surety sO that there would be funds available for the decommissioning. The surety would be for be for the life of the project and be reviewed every fives years. Ifthey were to go defunct, this would be the mechanism to: restore the property. Within the land lease agreement with the landowner, it is also stated that ift they leave or stop operating, they are: required to remove the equipment. Attorney Backenstoe commented upon project approval, they need to submit an engineer's cost estimate for what it would cost to decommission and remove the entire solar project. The letter of credit would need to be equal to the amount listed in the engineer's estimate. The cost estimate must be recertified every five years and ift the cost estimate increases, they will need to increase their security. Jerry Pritchard questioned who will be responsible for the land maintenance sO that it doesn't become overgrown. Mr. Addonizio commented it will be Blue Wave's responsibility. Itis part ofthe Asset Management Team'sr responsibility. Cindy Miller questioned where the remote monitoring is physically located. Mr. Addonizio commented the site is monitored in Boston. Locally, they use subcontractors who have a maintenance agreement with Blue Wave for the operation and maintenance David Hess questioned if the security that is posted expires at the end ofthe 35 year life expectancy. Attorney Backenstoe commented the security would stay in place for the life Janet Sheats noted the draft decommissioning agreement shows aj period of 15 years. Attorney Reynosa commented the final draft will be for the life oft the project. The draft is to show they are willing to cooperate with the Township and provide whatever is Cindy Miller questioned how many years the lease agreement is for. Mr. Addonizio commented it was for 30 years total. The initial lease is 20 years with two additional 5 year renewal options. After 30 years, iti is by mutual agreement with the land owner. Jerry Pritchard questioned if there have been fires or other incidents at any ofthe Blue Wave projects that the Board should be aware of. Mr. Addonizio commented he is not Blaise Kislan, an adjoining property owner on Ash Road, questioned who is responsible for the repairs on the site. Attorney Reynosa commented BWC: is the legal entity who  ofthe facility.  oft the project or until or when the site would be decommissioned.  required of them.  aware ofa any issues.  Page 4 of21    Board of Supervisors Minutes August 27,2024  will be operating the facility. They are owned by Blue Wave. They would be  responsible to get the site up and running again.  Janice Buskirk, Tanglewood Road, (sister of Blaise Kislan), questioned how much it will cost to decommission the solar field. Once the field is done, there are: no assets on the site and she doesn't want to see this become a superfund site because there will be lead, cadmium, arsenic, and toxic metals. Ifthere is not enough money in escrow, it will fall back on the tax payers. Attorney Reynosa indicated the draft decommissioning agreement estimate that was drafted by Keller Engineers was for just over $290,000. He would expect the Township would have their engineer review the cost estimate. The estimate is reviewed every five years to make sure there is adequate security. There also Elizabeth Bendel of28 Pool Road is also an adjoining property owner. She had concerns with noise pollution and questioned how many decibels the inverters will be giving off. Attorney Reynosa noted this will be addressed through a later witness, Eddie Duncan, Janet Buskirk questioned ifs stormwater control, rods, and privacy screening will also be  isas salvage value to the solar panels.  whoi is ai noise expert.  addressed later. Attorney Reynosa commented they will be. Testimony of. Jarred Keller, Keller Engineers  Exhibit D is al lot consolidation plan. They will be combining the two existing lots and then subdividing them into three lots. There willl be an 11 acre tract, a 10 acre tract, and the residual tract of61.38 acres on which the solar protect will be installed. They are also proposing a land swap in Moore Township between the property owner and the Beersville Grove sO that they will be able to install a driveway further away from the intersection and have a greater site distance and safety access to the site. They have Exhibit E: is a site plan with a zoning table showing they are in compliance with the zoning requirements. The total impervious coverage of9.2 percent is comprised oft the solar panels lying flat, the access driveway, and the equipment pads. No buildings are being proposed on site. The building setback is 50 feet and none ofthe panels will be located within the 50 foot building setback area. The fences will be seven foot agricultural fences to provide security for the site. They will also blend into the aesthetics ofthe existing farmland. The access gate will be locked with a Knox Box for emergency access. Training will be provided to emergency personnel. There will bea turnaround area where two or three ofthe maintenance vehicles would be able toj park. If needed, additional parking can bei in the area oft the equipment pads which is about 4,000 square feet. There will be a minimum 15 foot perimeter around the perimeter of site for  already had discussions with Moore Township.  Page 5 of21    Board of Supervisors Minutes August 27,2024  emergency vehicles and maintenance vehicles to access the project. There will also be access provided between the panel rows and 101 feet between the strings of panels. They are going above and beyond the PA DEP FAQ with their stormwater calculations by counting their solar panels as impervious coverage. The FAQ would allow for Oto 10 percent slope and 10to 15 percent slopes with a drip line to be considered as pervious coverage. The Township ordinance requires the panels to be included as impervious regardless of slope. They will still be having a dripline for slopes that are between 10 and 15 percent. They will be providing stormwater basins to manage and collect the runoff from the impervious coverage. There will also be a vegetative strip and swales for conveyance to some ofthe facilities. The ground cover of the site will be ai fuzz and buzz seed mix which is aj pollinator mix to get ai minimum 90j percent coverage rate. This helps manage stormwater and erosion on the site and is minimal maintenance. The panels are all located on slopes that are less than 15 percent. None of the project will be located within a wetland. The inverters and transformers will be located at the building pad site, centralized to the 61 acre lot that is being created. The point ofinterconnection will be located along Pool Road. The access drive will be shifted away from the intersection ofPool Road and Pheasant Drive. It starts with a gradual slope and steepens, but they are below the maximum slope of 10 percent for an access road. He believes they meet the requirements oft the Township Zoning Ordinance and the requirements of A/RR zoning district. The site sits higher than the other properties in the area. There are natural forested areas along the northwestern side oft the site. The southeastern side and southwestern side of the site has vegetative screening and some tree line forested area. The site is naturally screened with these forested areas. There is a proposed landscape buffer to the northeastern side to provide additional screening because it may be more exposed because of the existing field and homes. The proposed screening will at be least four feet tall when planted. Within 18 months of planting, it will provide a year round Exhibit Hi is a View Shed. This exhibit shows cross sections ofthe views from the closest properties. It also shows what it would look like for a six foot tall person at eye level on the outside oft their house and what could be seen. It shows obstructions ofa hillside, a forest buffer, and a forested hillside obstruction showing that there is no visual impact to the houses. This exhibit shows that the project will be screened from existing Exhibit Jis the glare report. Glint is a quick flash off a shiny object. Glare is a more prolonged duration. The report takes into account various roads and observation points pertaining to the homes around the site, the height of the panels, the average height of someone in a vehicle, average height ofa a person, and a single story building height. With this project, there is no glare indicated at any oft the observation points. Screening is not taken into consideration in the report sO that there is a more conservative analysis.  solid visual screening.  views.  Page 6 of21    Board of Supervisors Minutes August 27,2024  A green glare is the lowest potential for an after image or flash blindness. Observation Point 15 is the only area that showed a glare which was a green glare. There would be a total of6.91 hours of green glare annually, without taking screening into consideration. This glare is from a second story ofa home. At ground level, you wouldn'texperience any glare. When you take screening into consideration, the glare is reduced to: 3.41 hours ofgreen glare annually. Based this report, he feels thej project is in compliance with the Janet Sheats asked for clarification on the access to the site. Mr. Keller commented there is one access gate to the site and a fifteen foot lane around the site for maintenance and It was noted that there is al large slope going down from the project site to the neighbors at 400 Pool Road. This property isi in a specialized flood area according to FEMA because the Hockendauqua Creek runs through the Grove. Most oft the properties here are saturated because oft the creek. What can they expect as far as runoff and water pollution from this project. Mr. Keller commented they did infiltration testing on their site and they will bel having an infiltration trench that will be treating the runoff that gets tot that portion oft the site. There are also additional basins and easements along the powerline corridor. PC-1 shows the infiltration basins and test pit locations and how the Elizabeth Bendel commented that she had read on the EPA website that the panels give off1 localized heat and raise the heat in the area. Mr. Keller commented he was not comfortable answering this because it is not his area of expertise. Blaise Kislan questioned what the stormwater calculations were based on. Mr. Keller commented they were based upon the 2 through 100 year storms according to the NOAH atlas rainfall data. The post-development runoff would be equal to or less than the pre- development runoff. Post-development would not exceed the pre-development runoff because ofthe stormwater management plan. They are not required to manage storms Janice Buskirk questioned ift the adjoining houses and buildings are shown on the plans. Mr. Keller commented they did a survey ofthe project property, but did not do any work with neighboring properties. Ms. Buskirk questioned ift the access road was within any wetlands. Mr. Keller commented there are wetlands within the powerline coordinator, but no wetlands in the area oft the access: road. They are utilizing most of the existing access driveway, except for the shift in the entrance on Pool Road. None of the project is in wetlands. Ms. Buskirk questioned ift the existing house and proposed project will be using the same roadway. Mr. Keller commented the access will shift further onto Pool  Township ordinançes.  emergency access to the panels.  stormwater will be captured.  beyond the 100 year storm per Township ordinance and DEP.  Page 7 of21    Board of Supervisors Minutes August 27,2024  Road and there will be a deeded access agreement for the home. Ms. Buskirk questioned ifMoore Township approved the dual access. Mr. Keller commented they have met with Moore Township, but it has not been finalized. Ms. Buskirk noted the Moore Township ordinance does not allow joint access. Ms. Buskirk questioned ift there are any issues with PennDOT easements. Mr. Keller commented there are no HOPS required for the project. Ms. Buskirk questioned what the total square footage ofi impervious cover was for the project. Mr. Keller commented the total impervious area, including the panels, access drive, and equipment pads is 5.668 acres. Ms. Buskirk questioned ifthey will be obtaining an NDPES permit. Mr. Keller commented they will be required to obtain an NPDES permit. Attorney Reynosa raised an objection to the questioning of stormwater management during a conditional use application since stormwater management falls under the land development requirements. His clients will be required to comply with all requirements under the Subdivision and Land Development Ordinances. Attorney Backenstoe permitting the questioning since objectors have the right to ask questions Janet Buskirk questioned ift there were any studies done to determine what impact this project may have on the Hockendauqua Creek. Mr. Keller commented since all the stormwater is being captured on the property and any runoff would be less than what currently exists, there would not be any adverse impacts to the watershed. Janice Buskirk noted this is a large area ofi impervious cover and is should be considered. Ms. Buskirk noted the fence will be seven feet tall and the plantings will be four feet tall tol block the view. Mr. Keller commented the plantings are a minimum ofi four feet tall and after 18 months must be six feet tall. Ms. Buskirk noted with 12 foot panels the residents will still see them. Ms. Buskirk questioned ift there is a requirement for screenings between properties when there is an adjacent residential property. Mr. Keller commented the existing screening and the proposed screening meet the requirements of the ordinance. Cindy Miller requested clarification as to whether or not Moore Township approved the plan. Mr. Keller commented they submitted to Moore Township and: met with them, but he believes the intent was to proceed with Lehigh Township before finalizing anything in Moore Township. Moore Township is aware of the project. Marco Addonizio commented they presented the plan to Moore Township Planning Commission. They discussed what was proposed and the change to move the site distance. It was then discussed they would come to Lehigh Township first and then go back to them to get the access and plans approved. Cindy Miller questioned ift there was actually access to the site at this time. Marco Addonizio commented there currently is not an access. Vince Destephenis, ai resident of 400 Pool Road, commented the project property is approximately 100 feet higher than his property. There already is substantial runoff of thej property as itis. He is not convinced that the solar panels are 10 percent impervious. Itl looks to him like there is 50 percent coverage of the property. He doesn't believe the  regarding items that could impact the community.  Page 8 of21    Board of Supervisors Minutes August 27, 2024  detention basins will be strong enough tol keep the water: from running down. Iftheir properties are flooded out, which is a good possibility, who do they go to for retribution when this happens? There are about 10 houses below them. You can see the runoff Alex Destephenis, 400 Pool Road, #16, questioned ift the site line data was conducted during the winter or summer foliage. Mr. Keller commented the site line data took into account the area where the forest is located. Itdidn'tnecessarily take into account any season;. just where the forest itselfis or where the hills are. Mr. Destephenis noted during Brian Gero, 340. Ash Road, Observant Point 15, noted he is probably the only one in the room who will see the project from his home and he supports the project. He would rather see a solar farm going to good use than have Ms. McBride sell the property and have a high density development go in. As a neighbor and someone who will be able to see the project out of! his second story window, he is present to support the project.  coming down naturally.  the winter you can see through the trees.  Testimony of Eddie Duncon, Paxwood Acoustics  Exhibit K is the Noise Assessment Report. The A/RR zoning district noise levels during the daytime between 7 AM and 9 PM cannot exceed 57 dba. During the night time, 9 PM to 7AM, itis53 dba. The night time standards are also the limits for weekends and holidays. The ordinance also requires a 5 decibel penalty is the sound source is tonal. It is possible for inverters and transformers to be tonal, sO they assumed the penalty. The lowest limit that is applied to this project for noise assessment is 48 dbas. These limits are applied at the property line. The primary sound sources for a solar project are the inverters and transformers. In this case it is 20 string inverters and 2 medium voltage transformers. Section 4 ofhis report discusses these items and Appendix C provides the sound power levels oft the equipment. The sound pressure level is what is regulated by the Township ordinance. The primary sound sources oft the site are located on an equipment pad on the eastern edge oftl the array. The tracking motors are considered: a minor or secondary source because they only operate for a few minutes per hour. The transformer has a sound power level of75.2 and the inverters have a sound power level of81.3. The trackers have a sound power level of80. What this means is ifyou were standing one meter away from an inverter or tracker, the sound level would be about 65 Mike Jones questioned what 65 decibels would be equal to. Mr. Duncan commented Mr. Duncon commented the reports shows sound levels for both daytime and nighttime operation. During the daytime, there is the potential for all oft the equipment to operate at  or 66 decibels.  normal conversational speech is between 55 and 65 decibels.  Page 9 of21    Board of Supervisors Minutes August 27, 2024  one time. During the nighttime, the only equipment that would be operating is the transformers. During the daytime, the highest sound level at the property line is 47 decibels which would be within the daytime and nighttime requirement with the penalty applied. The transformers will generally produce a constant tonal noise. You don't usually heari it unless you are standing next to it because they are fairly quiet. Therei is the possibility for the tracking motors to have tonal qualities to it, but they only operate a couple minutes every hour. The nighttime operation will have a noise level at the property lines of22 decibels on the eastern property line. 22 decibels are about 8 times quieter than normal conversational. speech. Ifyou step outside of your home at night, the background sound levels will be higher than this on a quite night. The 47 decibels are about half the volume ofnormal conversational speech. The report assumes that all 20 inverters, both transformers, and all tracking motors are operating simultaneously at the site. Under this condition, it will still be lower than the requirements ofthe Zoning Jerry Pritchard questioned ift the equipment pad could be enclosed with an Isomax system tor reduce the noise. Mr. Duncan commented there are mitigation items that can be used; however, they meet the requirements of the ordinance without them. Once you are off Blaise Kislan questioned what the background noise level from the project would be like. Mr. Duncan commented the sound levels coming from the site would be equal to existing background sound levels in this area. Mr. Kislan noted the sound from the site will Mike. Jones questioned if the sound from the site would blend into the existing background sounds. Mr. Duncan commented they generally would. He's not saying you wouldn't ever hear it, but generally, yes. He was at the site and you have background noise from traffic, insects, and wind in the trees. Based on experience, they know what the background sounds are for an area like this and the system would generally fit into Elizabeth Bendel questioned if someone was wearing a set of earplugs, would they be able to hear the noise. Mr. Duncan commented ear plugs are generally around 20 to 30 decibels of protection. Ifyou were standing on the property line without the ear plugs it would be at 47 which is already low sO you may or may not hear the project. Ifyou put earplugs in, it would reduce the sound down to 20 decibels and you are not hearing the project at that point because the sound level that you are experiencing on ai regular basis is already at 20 decibels. Ms. Bendel also questioned ift the transformers and inverters would have antennae that could interfere with power lines that already give off noise and give off sound. Mr. Duncan commented he does not believe there are antennae, but he is not an expert on the internal components oft the equipment, just the sound levels.  Ordinance.  site, the sound levels are equal to natural background noise.  always be there.  those levels.  Page 10 of21    Board of Supervisors Minutes August 27, 2024  Janice Buskirk questioned ift there were inverters available that would generate less noise. Mr. Duncan commented the inverters that are being proposed for the site are among the quietest inverters that are available. Most ofthe inverters he deals with are louder. Mr. Duncan commented Elizabeth Bendel had previously questioned the sound levels for Pool Road. The sound levels for Pool Road are expected to be 34 to 35 decibels which is Testimony of Richard Kirkland, State Certified Appraiser, Licensed in PA for 3-4 years. Exhibit Mi is a property value study for the solar project. The report shows what properties are around the project and how close they are to the proposed panels and compare it to other projects in PA and neighboring. They do various analysis based on sales of properties next to solar farms and comparable properties that are sold and not next to a solar farm. In addition, they look at what al home sold for before a solar farm went in and what it sold for after the solar farm went in. They have also contacted assessors for multiple counties and questioned if any adjustments needed to be made for properties that are located next to a solar farm. So far, there have not been any negative impacts reported by assessors. They have also reviewed national and educational studies. The Berkley Study done in 2023 looked in six different states and came up with an impact of a property being located within al half mile ofa a solar farm. There is alsoa Rhode Island study which identifies that they found a negative impact to homes in the area ofas solar farm; however, they identify that they only found that in high population areas. In a rural area, there would not be any impact on property values. 500 people or less per square mile is considered to be rural. The study also went as high as 2,000 people per square mile and there still was no impact. Lehigh Township is less than the 500 people per square mile. Based upon the study, there would not be an impact on property values. Looking at all the various reports and studies, this project has adequate setbacks and screening toj protect property values and will not have a negative impact on Blaise Kislan questioned ifN Mr. Kirkland was familiar with the study out ofTexas where there was a 10to 15 percent drop in value and one from Gettysburg. Mr. Kirkland commented the Texas study hei is familiar with was a survey of assessors and appraisers based on a questionnaire. There was a definite disconrect between the different sets of appraisers. One group indicated they never appraised anything near a solar farm, but were answering the questionnaire. The other group indicated that they did appraise something next to a solar farm. The group who appraised next to a solar farm found impacts that range from minus three percent up to plus 5 percent. The group who never did an appraisal next to a solar farm topped out at minus 30 percent to: minus 20 percent. The questionnaire also did not reference landscaping around the solar farm which could  about four times quieter than conversational speech.  neighboring property owners.  Page 11 of21    Board of Supervisors Minutes August 27, 2024  contribute to the disconnect because some: may. have assumed there was landscaping and others may have assumed there were not. In their conclusion, the brokers indicatedi it would have minimal impact and could be mitigated perhaps through landscaping. Mr. Kislan commented it also depends upon proximity in that the closer you are to the Janice Buskirk questioned how many oft the appraisals were from Pennsylvania. Mr. Kirkland commented his data from Pennsylvania comes from Elizabethtown. The others come from adjoining states. Pennsylvania is still relatively new to the category making it difficult to do an analysis. Ms. Buskirk commented studies are studies and you can Elizabeth Bendel questioned what would happen ifthe owner of the property were to sell the property. Marco Addonizio commented the lease would run with the land so it would be with the new owner for the term ofthe lease. Ms. Bendel questioned ifthere is some type ofs service interruption liability ifs something were to happen and the whole monitoring system went down. Marco Addonizio commented the emergency response plan would cover such an emergency. As to liability, Mr. Addonizio was not certain. Janice Buskirk questioned ifa letter was received from the Fire Chiefconcerning not having water there or the road paved ift there was a fire. Marco Addonizio commented Janet Buskirk commented she doesn't believe someone would want to buy aj piece of property next to a solar farm. She knows this is a conditional use, but believes there are items that should be looked into further, such as noise and runoff. The slopes ofthe property are a concern. She knows you can plan for a 100 year storm, but perhaps it should be looked into as far as the impact. You can see what the bridges look like and the trees that pile against them during floods. Water does come down the hill because there are steep slopes. Itis a detriment to the wildlife., Her brother's farm has been int the family for 50 years. People who have been living here for a long time like the quiet; they like the darkness. It should be put in writing that there will not be lighting sO that people don't get a surprise later on. A four foot shrub will not hide a seven foot fence ora twelve foot solar panel; perhaps there could be some type of mitigation for that. One of the things that she is very concerned with is the decommissioning. She finds it incredible that $290,000 would totally make it look like it wasn't there. Just the cost ofl landfill is expensive, but there could be other items that are toxic waste. Studies need to be done on that. You can'tjust throw them in a dump. There are other types ofn mitigation that need to be done. Once the panels are old, there is no value. Ifyou try to sue an LLC, you won't get anything. Blue Wave could be sold. You are looking at aj property where the owner doesn'teven live here sO they don'thave the same vested interest as the person who lives here and around the property. Noise, lighting, and flooding are the concerns of  project, the greater the impact.  handpick which ones you like and make it work.  they did receive al letter from the Fire Department.  Page 12 of21    Board of Supervisors Minutes August 27,2024  the residents who live around it. She wouldn't be concerned about a high density housing development because there are steep slopes and not the best soil conditions. It won't happen. She was a sewage enforcement officer for over 40 years; you will not be putting up a bunch ofhouses there. She believes the concerns ofthe residents who live there are valid and should be looked into. Ifapproved, you: need to make sure the bonds will cover the expenses. There are otheri items that can be looked into to mitigate the noise. She also believes it should be looked into as to what Moore Township will be Jerry Pritchard commented Ms. McBride has the right to her property and to meet zoning. It'shard for him to believe that in ai rural area like Lehigh Township that it will not affect property values. He is concerned that there was not any type of financial study done to determine what needs to be held in escrow. We are only going by what we are told. Attorney Backenstoe commented the engineer for the applicant presents a cost estimate. That cost estimate is thoroughly reviewed by the Township Engineer and anyone else he feels necessary to review it. Ifhei is not satisfied with the cost estimate, they will need to prepare another cost estimate. Once the engineer and any other consultants are satisfied with the cost estimate, the applicant would then have to post a letter of credit that could be used and called upon by the Township in the event there is a default. Attorney Reynosa commented hel believes they have met the requirements ofthe ordinance for a conditional use. A lot oft the issues that were discussed, such as stormwater, will be addressed at the land development stage, process, and approval. The Township Engineer will be involved with this. Tonight was for the purpose of obtaining the conditional use approval for the solar farm of which he believes they have met all the The record for the conditional use hearing was closed. The Board will render its decision  doing.  requirements. atai future meeting.  III. APPROVAL OF THE MINUTES  A. August 13, 2024. David Hess made ai motion to approve these minutes. Cindy Miller  seconded the motion. All voted aye. Motion carried.  IV. APPROVALOEBILIS.  A. General Fund Checks 28008 to 28058. Cindy Miller made ai motion to approve these bills. David Hess seconded the motion. All voted aye. Motion carried. B. State Fund Checks 1608 & 1609. Cindy Miller made ai motion to approve these bills. David Hess seconded the motion. All voted aye. Motion carried.  Page 13 of21    Board of Supervisors Minutes August 27, 2024  V. DEPARTMENTAL/ORGANIZATIONAL REPORT  A. Zoning Report. Liz Amato reported for the month of. July, there were 75 permits issued and 61 new complaints received. There was no. Zoning Hearing Board meeting inJ July. In August, there was a variance request for two principal uses on one parcel which was denied and a front yard setback relief for an addition for a therapy pool. An appeal of the decision for the Poplar Drive Solar Farm was filed with Northampton County. Attorney Backenstoe commented he has entered his appearance on behalfoft the Township and filed a petition toi intervene. He will be preparing a brief on behalfofthe' Township supporting the Zoning Hearing Board's  There are no appeals scheduled for September.  decision.  VI. OLDE BUSINESS  A. Maintenance Building  1. Livengood Excavators Payment Request #7. Cindy Miller made a motion to approve Livengood Excavators Payment Request #7 in the amount of $101,671.09. Jerry Pritchard seconded the motion. All voted aye. Motion  carried.  VII. NEW BUSINESS  A. Lehigh Township Municipal Authority Financing  1. Ordinance for Adoption, Ordinance 2024-6 authorizing the incurring ofl lease rental debt through Guarantee Agreement. The Authority needed to refinance a loan because they were not able to make a balloon payment. As ai result ofthe need to refinance the loan, they came to the Board of Supervisors and asked them to guarantee the loan because the bank would not reissue the loan without the guarantee. The Board had agreed to guarantee the loan under certain conditions, one of which was that the bond counsel for the Authority would take care ofall the work and there would not be any costs incurred by the Township. The new loan will be considered self-liquidating debt sO that the loan would: not count against the Township ift the Township needed to do any type of financing in the future. The new. loan is a sub certain time payment, not a balloon loan. Itr runs down and when they are done making payments, the loan is done. The Authority is also paying for Attorney Backenstoe's time in reviewing the loan documents. Cindy Miller questioned ift the Authority can pay the loan off early. Attorney Backenstoe commented the Authority can make additional principal payments or  pay offthe. loan early without penalty.  Page 14 of21    Board of Supervisors Minutes August 27, 2024  Cindy Miller also noted there is a typographical error in the heading oft the ordinance. In the middle ofthe ordinance is states "accured" and it should read Cindy Miller made ai motion to approve Ordinance 2024-6 with the correction of the misspelling in the header. Janet Sheats seconded the motion. Kristin Soldridge questioned ift there were going to be protocols put inj place SO this doesn't happen again. Will there be someone at the Authority who will be responsible of the money and overseeing how it is being managed? Mike. Jones commented the Authority does have ai manager. Phil Gogel commented it was a 15 year balloon mortgage. The Authority has been and always has paid their bills. The bank typically would notify you! 90 days in advance that a balloon payment is coming due. The bank did not notify them until the day it was due. Their manager contacted the bank upon notification. There are no additional charges against the Authority. Iti is not a big thing. Everything has been rectified and there is not an issue. There is oversite. Jerry Pritchard commented the Board is requiring them to come in quarterly and give an update to the Board on their 2. Approval of Guarantee Agreement. Cindy Miller made a motion to authorize the Chairman to execute the Guarantee Agreement for the loan for the Municipal Authority. Janet Sheats seconded the motion. All voted aye. Motion carried. B. Allentown AMSA d/bla Verizon Wireless, request for waiver of formal land development. Attorney Kate Durso was present to represent Verizon Wireless. They are requesting a waiver from formal land development review based upon case lawi in both the Commonwealth Court and Federal Court. The courts have reviewed wireless facilities and have determined they don'treally generate the traffic that is associated with a typical development. In this case, there will be a sport utility vehicle that visits the site for maintenance every four to six weeks. There will not be any water or sewer. It will have a standard access drive to accommodate the minimal traffic. The improvements that are proposed mimic the situation that is described in the State and Federal Court case determinations. They do have E. & S approval from the Cindy Miller questioned ift they were aware ofthis when they went to the Zoning Hearing Board. Attorney Durso commented she was aware ofit when they went to the Zoning Hearing Board. When they went there, they were in need ofa variance and looked at them as being exempt from land development based upon the court cases. She felt it would be more appropriate for the Township to make the determination that they are exempt on its face based on case. law or grant the waiver.  "accrued".  finances. All voted aye. Motion carried.  Northampton County Conservation District.  Page 15of21    Board of Supervisors Minutes August 27, 2024  Attorney Backenstoe commented he does agree with Attorney Durso. This project went to the Zoning Hearing Board and received relief from the Zoning Hearing Board for the use. Once they get the use approved, they need to comply with the Subdivision and Land Development Ordinance. Ordinarily, the Township would require a land development plan be submitted and approved. Attorney Durso submitted Federal case law which interpreted State law, the Two Way Tower Case, which said that billboards are not land developments and Township's cannot require land developments for billboards. The Federal case law relied on the Two Way Tower Case and said that like al billboard, they believe that a cell tower, likea billboard, does not constitute land development. Attorney Backenstoe commented it is his interpretation oft the court case that it is not a blanket exemption from land development. He believes ifaj particular cell tower, for whatever the reason, has extensive traffic or causes traffic issues or grading, there are avenues that you could challenge the case and require land development. What he felt was best was that the applicant submits a site plan which would locate the cell tower, establish where it was going to be, establish the setbacks, and many oft the other criteria that is on al land development plan, but just not as extensive. Ifthey submit a site plan and the Township Engineer determines that there are going tol be issues, then from a legal sense, he could put his foot down and they would either submit a land development Mike Muffley commented there are procedures for reviewing different types of projects. At some. level, there needs to be a check and balance to make sure that the applicable portions ofthe land development ordinance are being met. Not necessarily putting it through the rigorous process of going through all the meetings, but he believes his office should have the opportunity to review the plan in some type of capacity. He has not reviewed the plan because the submission was for a waiver request, not a plan review. Attorney Durso commented the plans they submitted have agreat amount of detail: construction detail, E & S detail. They are not trying to hide anything. They still need to submit for their permits. They have no objection to the Engineer reviewing at part of the permitting process. Attorney Backenstoe commented he believes that ift the Township Engineer reviews the site plan and determines that there are no severe traffic or drainage issues, a waiver would be Mike Muffley questioned what was not being done outside of coming to meetings. It appears as though a land development plan has been prepared. Kate. Durso commented they don'twant to have to request waivers from numerous provisions of the Subdivision and Land Development Ordinance that don'tapply to aj project ofthis size. In addition, they don't want to have tol have to attend multiple meetings because they are trying to move the process to get the facility into the construction phase.  plan or petition the court for relief.  appropriate.  Page 16 of21    Board of Supervisors Minutes August 27, 2024  Attorney Durso commented they are requesting a waiver from formal land development review. Ifthe Township Engineer tells them they need to make some tweaks to the plan, that is something different. They don'ty want to go through formal land development and then have to ask for waivers and come back to the Board with the same plans that they currently have in their packets. Cindy Miller noted the Board will have to come up with some type of procedure for this because this will not Mike Muffley commented ift this is not processed as a land development review, the items that are not covered are items like the escrow for the review fees, the recording oft the plan, review by Lehigh Valley Planning Commission, and the administrative process at the County level. Attorney Durso commented she is not opposed to either posting an escrow or paying the bills. She also noted that the plan would not be recorded. She has done hundreds oft these and they don'trecord the plans. Cindy Miller commented the Township would want to have an internal file. Mike Muffley commented he has had previous experience with not having land development plans recorded. He wants to make sure everything is properly vetted sO that it is following Attorney Backenstoe commented his thought is that the case does say that cell towers do not require al land development plan; however, he is reading into it to protect the Township that the Township does at least have a right to determine whether or not there is excessive traffic, ingress or egress. What he fully intended was that the Township Engineer would review the site plan and determine that a waiver is appropriate and that there is not excessive impact on the community. Mike Muffley commented he does not have an issue with waiving the procedure. He believes either he or the Zoning Officer or both should have the opportunity to review the plan to make sure it is compliant with all the other applicable regulations of the Township. Liz Amato questioned ifMike Muffley is not reviewing thej plan for SALDO, what would he be reviewing. They have already been through zoning sO she knows they meet all of! her requirements. Would he be confirming that there is no traffic, it doesn'thave sewage, these are the things in the ordinance that trigger land development. Ifnone of these apply, what more would the Board be looking for? Cindy Miller commented she would like to have the engineer, attorney, and zoning officer be able to look at the plans and be all on the same page. David Hess made ai motion to grant the approval of the waiver of the SALDO requirements after Mike Muffley, Attorney Backenstoe, and Liz Amato have had the opportunity to review the site plans. Ifthere is no issue after their review, the waiver would be granted. Janet Sheats seconded the motion. All voted aye. Motion carried.  be the last request.  at least a zoning review.  Page 17of21    Board of Supervisors Minutes August 27, 2024  Cindy Miller commented there needs to be something established for these types of items SO the Board doesn't have to keep going through this. Mike Muffley commented: he doesn't want there tol be some type of precedent that ifs someone comes in with a waiver for land development, they have al blanket approval to do what they want. There needs to be checks and balances sO that what is being waived is not C. Welcome to Lehigh Township Sign. The damaged sign that was. located in Treichlers has been removed. The Board would need to determine ift they want to: replace the sign with what was there, change something or not replace it at all. Jerry Pritchard commented there were businesses who sponsored the signs which pretty much gave them free advertising. Alice Rehrig commented when the Boy Scout did the project, he solicited businesses to offset the cost oft the signs and their names were in the lower corner ofthe sign. After the signs were installed, then there was a separate sponsoring by a business and a separate sign hung below the Welcome to Lehigh Township sign. The separate business signs which were below the Welcome to Lehigh Township signs have since been removed. The Board asked Alice Rehrig to get pricing to resurface the sign.  affecting all other applicable regulations.  D. Times News Article. Cindy Miller asked this to be placed on1 the agenda. She wanted to address the article that was in the Time News and prepared a statement which is attached to and made aj part of these minutes. Ifthey would have filed a Right to Know request to obtain the audit, they would have had an understanding of what has been taking place and printed both sides oft the story. The tax collector position is an elected position. Iti is not an employee oft the Township; it is its own business. The Township has no firing ability. The only way an elected official can be removed is byi impeachment in the General Assembly, by the Governor for reasonable cause after due notice and full hearing on the address oftwo thirds ofthe Senate, or by the courts after conviction of misbehavior in office or of any infamous crime. The tax collector isc custodial oft the reçords; the reçords officially below to the Township. During the audit of 2022, the auditor discovered monthly reports were not able to be made available upon request of the Township Manager. Issues began in 2022, worsened in 2023. The Auditor and Manager met with the tax collector in 2023 and provided direction regarding documents and clear deadlines, but the deadlines were not met. Beginning in May 2023, the Township Manager was emailing the Tax Collector regarding resident's concerns and uncashed checks months following payment for the year 2022. In June 2023 a communication of significant deficiencies for the audit year 2022 was issued by the auditor to Lehigh Township regarding the Tax Collector. Al letter was issued to the Tax Collector requesting fully reconciled reports by September 30, 2023, to avoid a third-party investigation. In November 2023, the  Page 18 of21    Board of Supervisors Minutes August 27, 2024  auditor issued ai request of financial records relating to needed information which formally requested tax collector reports for. January 2023 through September 2023. As ofMay 2024, the reports were not provided, resulting in the Board unanimously voting tol hire an auditor to conduct ai forensic audit oft the tax collector. As part of the audit, the auditor requested a report of all individuals who paid their taxes and the amount paid. As of May 2024, that report was not provided. The auditor also requested additional information which was not provided in its entirety. Throughout 2023 and 2024, the Township received many calls from concerns residents regarding the difficulty of contacting the tax collector, delinquency bills for taxes already paid, and checks not being cashed. A list ofinternal control deficiencies and procedural violations were discovered during the investigation and are outlined in the auditor's report from the forensic audit. Without an annual audit being filed with the State, the Township was ai risk for losing the $3.5 million in grant funding for the Public Works Building. The residents would have been faced with an increase in taxes to cover any shortfall from the loss of grants. Asai former tax collector in another municipality, Cindy Miller understands the responsibilities and lawj pertaining to tax collection. She takes her oath ofoffice seriously and will work through an issue to solve it in the best interest ofthe residents. Throughout this whole process, she has not been disrespectful or spoke in malice about the tax collector. She has offered her personal assistance numerous times and was denied. The continued lies of setting deadlines for them not to be met, dealing with antiquated law, and listening to the many complaints has become disappointing and disheartening. Cindy Miller also questioned who Mary Trexler was to speak for the employees of the Township. Cindy Miller also noted that Phil Gogel made a statement about why no one helped the tax collector. The local tax collection law is very clear that only the bonded tax collector or deputies may collect taxes. He was on the Board and was asked to meet with the tax collector and he declined stating he was too busy which is when she was asked to speak with the tax collector's daughter. He also wanted the tax collector to teach his niece sO she could run for office. Cindy Miller also raised a concern about the anonymous Facebook post stating "Cynthia Miller needs to go". In today's political climate and attack on elected officials, it is notl known what was meant by that. Ifsomeone has something to say to her, call her or speak with her face to face. Phil Gogel commented he did not ask at all about his niece. Cindy Miller commented that is what was told to her by the tax collector. Phil Gogel commented that is how she it, vicious, attacking people. Maybe it should be brought out about her past. She called other supervisors and told them to not vote for anything he brought to the table or she would go after them. Cindy Miller commented she doesn't know where that information is coming from. Phil Gogel also noted that she had someone else contact his cousin and tell him he shouldn't get involved in anything because hel has all his equipment parked onl his property. Cindy Miller stated that was not her. Phil Gogel has gone after. Jerry Pritchard by driving up to Pike County on a personal matter, he  Page 19 of21    Board of Supervisors Minutes August 27, 2024  has gone after Janet Sheats, gone after Mike. Jones, and David Hess and continually goes after her. Phil Gogel commented as a citizen he has the right to go where he pleases. She brings up the rules and then says she tries to help. Are we going by the rules or Cindy Miller's rules and start attacking people? Cindy Miller commented she is going by the phone calls she gets from residents. Janet Sheats commented the Board would be here for a week ift they stated all the phone calls they get from residents. Phil Gogel commented we are supposed to be a community but yet we continue to attack residents and the workers. The Board hired an attorney to go after the Police Department. What did you find? How much money was wasted on that? Linda Roman commented everyone comes in and needs to do their job. She is sure over the years Mary Trexler has done her job. She can't know the circumstances by which someone does or doesn't do theirj job unless you walk in their shoes. Until you walk in someone's: shoes, you won'tunderstand each other. Don'targue. Janet Sheats commented with regard to the anonymous Facebook post, everyone has the right to say what they want; however, they should own it. Everyone doesn'thave to agree. You respect the title, but you don'thave to respect the person. E. Manager's Report. Alice Rehrig questioned how the Board wanted tol handle the upcoming budget meetings. Typically, the budget meeting would start at 61 PM, but the September 10th meeting is already starting at 61 PM with the tax collector interviews. The Board agreed that the budget discussion will start with the September Alice Rehrig was contacted by a contractor who does work for PPL with the tower and line replacement. They will be needing to utilize Indiantrail Road with the movement of large pieces of equipment and will need to go through the road bonding process. As more information becomes available, she will update the Board. Cindy Miller questioned how we are moving forward with the tax collector. Alice Rehrig commented once there is a new collector in place, we will need to make arrangements tol have all the documents turned over to the new collector. Mary Trexler commented she can turn them over anytime, she can also turn over the mail, but the Township doesn't! have anyone in place right now. Mike. Jones questioned when the new collector would start. Attorney Backenstoe commented they would need to be bonded and can start immediately. He would hope for a smooth transition between Mary Trexler and the new collector. Mike Jones told Mary Trexler to turn the information over on September 10th since the new person would be starting immediately. Mary Trexler indicated she would provide the information on the  24, 2024, meeting.  10th.  Page 20 of21    Board of Supervisors Minutes August 27, 2024  F. Solicitor's Report. Attorney Backenstoe did not have anything additional to report. VIII. PUBLIC COMMENT. David Hess commented he respects the comments and questions ofthe public and other Board members. Hei may not always agree, but he respects them. Phil Gogel had the following questions: #1. How much money was spent going after the police department with the new attorneys? #2. Cindy Miller had mentioned about getting rid ofJon Roth in the back room. Since he is no longer on the Board, he is no longer subject to having to! keep the secret. He wants tol know ift that is still her motive for the attorneys. Cindy Miller commented she doesn't know where he got that from. Phil Gogel commented he heard it with his ears and anyone else who was on the Board at that time heard it. Janet Sheats commented the amount was around $16,000. Phil Gogel questioned ift the Board went after their targets or got dirt on them. Mike Jones commented he doesn't! know what is being referred to by targets. Phil Gogel commented you get an attorney for a target or to go after someone or something. Mike. Jones commented they looked at the whole department and procedures. Phil Gogel questioned ifthey targeted specific people. Mike Jones questioned why would they target as specific  person. They looked at everything motion. All voted aye. Motion carried.  IX. ADJOURN. Janet Sheats made a motion to adjourn. Jerry Pritchard seconded the  Page 21 of21    The Times News Article Dated August 24, 2024 Written and presented by Cindy Miller, Supervisor  How disappointing it was to read the Times News Article published on August 24. After finding out The Times News did not file a Right to Know request that would have thoroughly explained what has been going on with the collection of taxes since 2022, my family requested that Ifinally speak out about thei issue. Iti is apparent that this newspaper is not interested in covering what happens on both sides of ani issue, but printing only what they The Tax Collector position is an elected position. This position is not an employee of the Township. Iti isi its own business. The Township has no firing ability. The only way to remove an elected official in Pennsylvania as stated under the Pennsylvania Consttution/'elected officers hold their offices only during good behavior. Tax collectors can be removed from office: ()byimpeachment. in the General Assembly; (2) by the Governort for reasonable cause after due notice and full hearing on the address of two thirds of the Senate; or (3) by the courts after conviction of misbehavior in office or of any infamous crime. 7"The Tax Collector is custodial of the records. The records officially belong to the Township. Duringpreliminary, audit testing in 2022, the auditor discovered monthlyt tax collector reports were not able to be made available upon request of the Township Manager. The issues began in 2022 and were worsening in 2023. The auditor had a meeting in January 2023 with the Tax Collector and Township Managerv whereby direction was communicated to the Tax Collector requesting documentation and clear deadlines. The deadlines were not met. In May 2023 when the Township Manager received the information, ity was provided to Beginning in May 2023 the Township Manager was emailing the Tax Collector regarding resident's concerns with the Tax Collector's performance and uncashed checks months June: 2023, a Communication of Significant Deficiencies for the audit iny year 2022 was September 2023, Lehigh Township's Solicitor issued al letter1 to the Tax Collector requesting fully reconciled reports by September 30, 2023, to avoid at thidpary/nvestgation. October 2023, the Township Manager communicated to the auditor that the disorganization and delays that appeared in 2022 were continuing throughout 2023.  feel will sell newspapers.  the auditor.  following payment fori the year 2022.  issued by the auditor to Lehigh Township regarding the Tax Coltector.    November 2023, the auditori issued a Request of Financial Records and Relating Information which formally requested the monthly tax collector reports for January 2023 through September 2023, as oft the end of May 2024 these reports have not been provided. December 2023, the Lehigh Township Board unanimously voted to hire an auditort to conduct at forensic audit of the Tax Collector. December 2023, the auditor picked up documents from the Tax Collector. Not included, but requested was a report of all individuals who paid their taxes and the amount paid throughout 2023. As of May 2024, the Throughout 2023 and 2024, the Township received many calls from concerned residents regarding difficulty of contacting the Tax Collector, delinquency bills received when taxes February 2024, additional items needed from the Tax Collector were requested by the The auditor reported the inability to confidently provide a specific dollar amount of funds lost due to the inconsistencies oft the tax collector's procedures, lack ofr records kept, and difficulty determining the value of time in connection with the delayed deposits, tax collector's noncompliance. with the accountant's requests and delayed responses by the Alist ofi internal control deficiencies and procedural violations were discovered during the 1. The monthly tax collector reports have not been submitted in a timely manner, preventing the Township Manager from recording, and reconciling the reported amounts collected for real estate tax bills from residents with the bank deposits. The Local Tax Collection Law and Tax Collector Manual states the reports are to be filed no later than the tenth day of the month following the close of the month's receipts are collected. Ifal Tax Collector is late in filing their report, they may! be charged daily until receipt upi to $250 per month. The last monthly report the 2. The Tax Collector does not deposit funds received from residents in a timely manner. This could result in a loss of revenue ini interest income to the Township as well as stopped payments due to expiring checks. It was found deposited funds collected in December 2023 and. January 2024 int the bank approximately 5r months  report was not provided.  were already paid, and checks not being cashed.  auditor. As of May 2024, some of these items are still outstanding.  Tax Collector. investigation:  Township received was February 2024.  after collecting the funds from residents.    3. The Tax Collector does not deposit funds received within the same timeframe together one slip. The potential effect of this is misstatement of revenue and lack of 4. The Tax Collector has not been complicit with the requests for information by the auditor and has caused additional hours of work. Two scheduled drop offs were 5. Cash collected is not being properly recorded by the Tax Collector and has no corresponding backup documentation. Significant delay in cash deposits. There was no way to knowwhich resident bills were made with the cash thaty was deposited. Audtorecommends deposits within one week. Lehigh Township 6. The Tax Collector has not kept accurate, complete, nor timely records, causing the Tax Collector to send residents incorrect balance due notices during the year 2023. Multiple resident accounts were sent to collections with the County even after the 7. The actions stated above have resulted in misstatement of revenue on the financial statements, loss ofi interest income to the Township, mistrust of the community, duplicate payments from the residents that have not been returned due to the Township not being provided with complete reports stating such. The Tax Collector's negligence and procedural violations has stalled the 2023 audit and caused the 2023 DCED Report to bei filed after the due date of April 1, 2024, which may have a negative effect on grant approval for the municipality! ini the future. Lehigh Township had $3.5M in awarded grants. The public works building was under construction and the grants were primarily funding thel building. Should Lehigh Township lose the grant funding, the residents would have faced an increase in taxes to coverthe The Local Tax Collection Law also states that the Tax Collector may deputize up to two people to be Deputy Tax Collectors in collecting taxes. They need to be approved by the Board of Supervisors and bonding company and be bonded. Those who assisted with the How wouldik know what a Tax Collector's responsibilities are other than reading the Local Tax Collection Law and Tax Collector's Manual?ldid the job. Iwas a Tax Collectory years ago Itake my oath of office to defend the Constitution of the United States and Pennsylvania and to abide by the laws of Lehigh Township very seriously. When an issue such as this arises, Iwill work through the issue to solve iti in the best interest of the  prevention against theft offunds.  missed.  ordinance states 24 hours.  Tax Collector received their payment.  shortfall.  collection of taxes are not protected by al bond.  for another municipality.    communiy/residents. There was not ai timei throughout this process thatlwas disrespectful or spoke in malice about the Tax Collector. During the past two years,Idid offer my personal assistance to help numerous times just to be denied. Iwish MaryLouise the best. Imust admit working through the continued lies of setting deadlines for them not to be met, dealing with antiquated law, and listening toi the many complaints became very disappointing and disheartening. If she feels Iwas hurtful in any way sO, bei it. Iti is called doing myjob. As far as the employees. Ifyou want to know how they feel about me ask As to Phil Gogel's statement about why no one helped the Tax Collector. The Local Tax Collection Law is very clear ini that only the bonded Tax Collector or deputies may collect the taxes. Mr. Gogel is disgruntled with the Township. He sat on the Board when the issues about the Tax Collector came out. He was asked to meet with her and declined stating he was too busy. That is when the Board asked me to speak with her daughter. In which Idid with much concern in November 2023. Ask yourself why would Mr. Gogel request the Tax Collector to work with his niece? It was sO she could run for Tax Collector. One last item. To the cowardly Anonymous person who posted on the Lehigh Township Neighbors Community Facebook page "Cynthia Miller needs to go" prior to the Township meeting in which the Tax Collector resigned. Idid not see the post. It was text to me. Ido know supervisors requested it bet taken down, and the administrator removed iti from the post. Ido not know what was meant by this post. Didi the post mean thatiresign?lwas) just re-elected by the people and have another 5-1/2 year to serve. Iwon by a large margin.I lam not going anywhere. Ini today's political climate and attack on elected officials, if the post meant you want me dead, my family is prepared to do what is necessary to hold the Facebook administrator and the culprit responsible should anything happen to me. That Lastly, I have always made myself available to the residents. Ifyou have something tos say, call me or speak to me face-to-face. There is one person ini the end Iwill answer to. Thati is  them. Who is Mary Louise to speak for the employees?  goes to say for any future posts of such nature.  God our Almighty, nott to any ofy you.