March 13, 2024 The Martin County Board ofCommissioners met in a Regular meeting on Wednesday, March 13, 2024 at 7:00 p.m. in the Commissioners Boardroom at the Martin County Governmental Center, 305 East Main Street, Williamston, North Carolina. ASSEMBLY Present in the Boardroom: Chairman Dempsey Bond Jr., Vice Chair Emily Biggs, Commissioner Ronnie Smith, Commissioner David "Skip" Gurganus, Interim County Manager/ County Attorney Benjamin R. Eisner, Clerk to the Board Julia Rease, and Finance Officer Cindy Ange. Absent Commissioner Joe. R. Ayers Other Present in the Boardroom: Mayor of Bear Grass Charlotte Griffin and Sheriff Tim Manning Present via Webex: Ascendient Consultant Dawn Carter and Martin County Auditor Madonna Stafford Chairman Bond Jr., called the meeting to order at 7:00 p.m. Commissioner Gurganus provided the invocation and Vice Chair Biggs led the pledge of allegiance. Chairman Bond Jr. welcomed all in attendance. AGENDA APPROVAL Commissioner Smith made the Motion to approve the agenda, with a Second by Commissioner Gurganus. The Motion was Carried unanimously (4-0). PUBLIC COMMENTS 1. Mr. Billy Leggett - In the past, I addressed this Board on the issue of perception of the public on your actions as elected officials and how perception is usually perceived as the truth unless proved otherwise. I find I need to address this issue again. I have attempted to view the past approved and posted minutes of the Board's actions on the County's website. As of the morning, yesterday morning, 03/12/2024, the last posted minutes ofthe Boards meeting, approved minutes, was the October 5th meeting of2023. I am attaching a copy of a section ofyour rule manual to my comments. In that, in Section 25 paragraph A, it states; Adoption ofregular minutes shall occur at the next regularly. scheduled meeting. Budget session minutes shall be adopted at the next regularly scheduled meeting or as soon thereafter, as practical. The perception is somebody's not doing their job or somebody is intentionally not providing approved minutes to the public. I don't know what it is, but the Board is charged with following their manual. If they are not doing that or it's not being done, you're also responsible for either finding out what's wrong orifthere's not enough staffi to do it, ask stafft to have it done. It's your elected responsibility to the citizens ofthis County. Mr. Robert Stalls and I have noted several comments in the local media over delays in having minutes posted and approved for public access. We have questions as to whether the minutes have questions as to whether the minutes have been prepared and if they have been prepared and approved, but not posted. If SO, why? As an example, we noted: During the October 11, 2023 meeting, Chairman asked twice, made reference to an action on Budget Amendment 12 for the September 13, 2023 meeting. We didn't have those meetings, we didn't have all of those notes. We have an approved agenda, but we do have video ofthat meeting. Actually, Budget Amendment 12 stated, the Chairman stated that Budget Amendment 12." The timer went off and Mr. Leggett took his seat. 2. Mr. Hubert Coltrain = 1031 Scenic Drive "Many times in the past we've heard politicians ask the question, are you better off now than you were at some earlier point in time. Let's take a look at some things that have happened in our County in the recent past. I'm going to read some things that have come out of our local newspaper. On January 28, 21, the front page for the local newspaper referred to the surprise move regarding the hiring of our County Manager. June 16, 22, front page of the newspaper, County confirms Bennett sought Anson County seat, and that was a Board seat that he was running for there. August 10th front page oflocal newspaper, Martin General is closed. They mention Qourum reports that our County Officials were aware of the potential bankruptcy as early as July 19th. On August 17, 23, front page ofthe newspaper, Bennett responds to community questions on Martin County closure and they mentioned that that state was brought on by failed negotiations between Martin County and Qourum. September 7, 23, front page oft the newspaper, Martin County citizens discuss health crisis. September, Mid-September, there is an article, one of the Commissioners makes the comment that they would not relent in regards to getting information on how the unauthorized pay increase happened. October 12th, front page, Folwell, State Treasurer, refers the Bennett raise to the Local Government Commission. October 19, 23rd, 19th of 23, front page reads, lawsuit response deadline draws closer. October 26th, multiple agencies probing Martin County including the District Attorneys' Office and the SBI. November 16th, citizens demand resignation of former Chairman. November 23rd, North Carolina Attorney General involved in Martin County medical cases. November 30th, SBI serves warrant on Martin County. December 21st paper reads expense report of former Manager and Commissioners released. January 4th, 9 sued Commissioners claim absolute immunity. February 8th, three Commissioners attend NACCO meeting. February 22nd, documents requested in suit against Commissioners. March 1st, Bennett seeking compensation from his employment. An intelligent and reasonable citizen of Martin County read those papers, what conclusions might they come to regarding our County Government? If you can read and you read the paper, what might be the conclusion that somebody might bring regarding what this Board is doing and what is going on in our County? Thank you. 3. Mrs. Martha MacDonald - 20770 US Highway 64 = Since it's on the agenda again tonight, I call for some reason NACO Legislative Conference, that Bond, Biggs, and Smith attended in February to be put on the April agenda. Sharing the information learned, how it would benefit the citizens, the economy, taxes. Infrastructure needs to be made public for an open and transparent Board. Any future workshops and conferences attended need to be recorded under the month following the conference in an open Commissioners meeting as an agenda item. If it was imperative for you gentlemen and lady to go and use County funds, then clearly the citizens have the right to know what was done in those meetings and conferences. Commisiomersepandiurs: for the purpose of being transparent, I call for the Commissioners expenditures to be reported monthly in open meetings as an added agenda item. I've asked for that several times. Travel policy. Again, I call for an updated travel and expenditure policy to be drafted. This policy would be for all County employees and Commissioners alike. Just because you're a Commissioner, it doesn't give you an open ended expense account. What I and the majority of the citizens of this County want is an open and transparent Board of Commissioners. A Board that we can trust and can be good stewards of our County funds and our resources. A Board that fosters growth and development. A Board that cares about our safety and welfare. A Board that is open, honest, and trustworthy. A Board that listens to the citizens' concerns. We want to trust you, but it doesn't seem that you are hearing our concerns and if you don't believe what I am saying that you're not hearing our concerns, believe me. Certainly, the results of the primary election should send our best message to you quite clearly. Thank you." CONSENT AGENDA Commissioner Smith made the Motion to approve the Consent Agenda, with a Second by Vice Chair Biggs. January 10, 2024 Regular minutes were requested to be pulled for corrections on public comments. Commissioner Smith made the Motion to pull the January 10, 2024 minutes, with a Second by Commissioner Biggs. The motion was Carried unanimously (4-0). 1. Minutes January 10, 2024 Regular (Pulled), January 10, 2024 Closed, February 14, 2024 Regular, February 27, 2024 Special, February 27, 2024 Closed 2. Financial Report = February 2024 3. Tax Assessor - Tax Refund Request = February 2024- None 4. Tax Assessor - Tax Relief Orders - February 2024 Year Lname Fname Reason Value Totals Levy 2023 Inc. Bear Gras Fire & Rescue Sw Fee Count $0.00 $195.00 2023 Groce William Wilbur Jr. Error in Listing $0.00 $ 91.33 2023 LLC. Just Peachy Transport Sold Vehicle $0.00 $4.85 2023 Stanley Robert D & Yvonne S. Sold Vehicle $0.00 $196.74 Real & Personal Releases $ 487.92 2024 Inc. Love N Fellowship Ministries Adjustment $319.00 $319.00 2024 Barnard Earle Eugene Adjustment $43.75 $39.37 VTS Refund Requests $358.37 Total Tax Relief Orders $402.57 5. Tax Collector's Report - February 2024 Category 21-Jun June-21 Y-T-D Real Property 20 $11,191.07 $ 102,697.08 Personal Property 25 $0.00 $ 0.00 Total $11,191.07 $ 102,697.08 Motor Vehicle 30 $812.86 $ 32.990.05 Total MV $12,003.93 $ 135,687.13 All Total $12,003.93 $ 135,687.13 6. Board AppehimeavRempaintmeat a. Board of Equalization and Review (ENR) The Board of Commissioners adopted a resolution appointing members to serve on the Board of Equalization and Review as stated in N.C.G.S 105-322. This statute stated the Board of County Commissioners served as the Board of Equalization and Review unless the Commissioners appointed a special board. The following members were recommended to be appointed or reappointed to the Board for a term of 1 year ending on March 31, 2025 William Dwayne Baker Hugh Kennedy Donnie White Anita Whitehurst Timmie Modlin b. Bear Grass ETJ and Planning Board On behalf of the Bear Grass ETJ Planning & Zoning Board, Mayor Charlotte Griffin recommended the following member (s) to be reappointed for another three-year term ending on March 31, 2027: Mr. Jerry Rogerson C. Child Fatality Prevention Team (CFPT) The North Carolina Child Fatality Prevention System has three tiers. The North Carolina Child Fatality Prevention Task Force (a legislative study commission), the North Carolina Child Fatality Prevention Team (a state team, which reviews child death through the Medical Examiner system), and the Community Child Protection Teams, which review active cases of suspected abuse and neglect, and child deaths due to suspected abuse and neglect. Legislatively established in 1993, the local child fatality prevention teams (CFPT) operate as a sub- committee of the Community Child Protection Teams in all 100 counties. The local health departments has the responsibility of ensuring that these teams are operational. The Martin County Child Fatality Prevention Team had no changes in membership this year. However, the Board is asked to approve the membership list for continuity. A local law enforcement officer - Sheriff Tim Manning Martin County Sheriff's Office An emergency medical services provider/firefighter - Mr. Stacey Pippin - Williamston Fire/Rescue Terms would be ongoing until the individual no longer serves, vacates the position, or is replaced on the board. 7. Clerk Report included for informational purposes. INTRODUCTION OF NEW EMPLOYEE(S) - NONE PRESENTATIONS 1. Audit Report - Madonna Stafford, Carr, Riggs, and Ingram Carr, Riggs, and Ingram Auditor Madonna Stafford introduced herself, stated that she was charged with auditing the County finances this year, and thanked the Board for allowing her to present the results of the County's 2022-2023 financial audit. Carr, Riggs, and Ingram Auditor Madonna Stafford began the audit presentation: 66 I always like to start off first by just recapping what we were engaged to do and what our objectives were. Really, for the County, that could be summarized in three objectives First, and possibly most important, we were engaged to perform a financial audit and issue an opinion on whether the financial statements are materially correct as a whole. We conducted our audit in accordance with generally accepted auditing standards, as well as government auditing standards and I'm happy to say that we issued an unmodified opinion on the financial statements. So bottom line, essentially this means it was a clean opinion and we found nothing materially wrong. For reference, our audit opinion will be found on pages 14 through 17 ofy your audit report and I would also like to point out, on page 16 ofthe audit opinion, you'll see an emphasis of matter paragraph, and this is related to the implementation ofGASBS 96 this year for subscription based information technology arrangements. There was no restatement required that this implementation is only a presentation change on the financial statements. Our second objective was to prepare a single audit over all major federal programs to issue an opinion on whether the county was in compliance with all direct material compliance requirements related to these grants. For the County, in very simple terms, ai major federal program is determined by spending $750,000.00 or more in the fiscal year. So for fiscal year 23, the county had two major federal programs this year and they were medical assistance in the airport improvement program. I'm pleased to say that we issued an unmodified opinion on compliance over both major federal programs this year, SO basically this means we didn't find any compliance issues, no deficiencies, and no question costs to be reported within these grants. Our report on your major federal programs can be found on pages 195 through 197 of your audit report. 99 Auditor Stafford continued to state, "Our third objective was to perform single wide testing over the major state programs and issue an opinion on whether the County was in compliance with all directing material compliance requirements related to those programs. So, once again in very simple terms for the County, a major state program is determined by spending $500,000.00 or more in the fiscal year. And for Fiscal year 23, the County had three major state programs. They were Strength Rehabilitation Assistance Program, The Essential Single Family Rehabilitation Loan Pool for Disaster Recovery, and Medical Assistant State Program. We issued an unmodified opinion on compliance over all three major state programs this year. So, similar to your federal report, this means we didn't find any non- compliance, deficiencies, or questioned costs needed to be reported related to these grants. Our report on your major state programs is found on pages 198 through 200 of your audit. Moving on, I'll spend just a minute and point out a few of your financial highlights to recap the year. Your net position for the County in total for both governmental and business type activities increased approximately $8 million this year and end ofthe year at $4,052, 234.00. This was about $3.5 million better than what we sawi in fiscal year 22, and that's primarily related to increases in your capital grants for the airport projects and this will be on page 31, Exhibit 2 of your audit report. Next, we'll look at your General Fund, this is your most important and largest fund for the county, and really kind of serves as your basic operating fund across the board. The information we're going to talk about here is gonna be on Exhibits 3 and 4, which is page 32 and 34 of your audit report. The General Fund balance this year increased deposit $2.9 million. The overall revenues for the General Fund increased $1.6 million from fiscal year 22. Your largest increases was property taxes at $595,000.00, sales tax collection at $ 410,000.00, and your investment earnings at $476,000.00. All ofthese increases really are driven by improved economic recovery within the state, and then better investment returns in the market as well. Expenditures in your General Fund increased $440,000.00 over the fiscal year 22 amounts with the largest increases being in your general government and public safety functions. Also, while talking about the General Fund; we'll look at your ratio of unassigned fund balance to total expenditures. This is one of the primary indicators that the LGC Local Government Commission] monitors and pays a lot of attention to. So, for the county, the Undersigned fund balance that you're in was $128,876,790.00 and that represents 40.82 % of your General Fund expenditures. For comparison, the unassigned fund balance in the General Fund last year was $10.8 million, SO that was an increase of almost $2 million or 6 % this year. This is aj positive sign and indicates the county is continuing to build their reserves for the future and really, what this number tells you is the county has enough reserves on hand to operate and pay all of their expenses for about five months, without receiving any additional revenues during that time. The county has a minimum fund balance policy to be at least 20 % of the budgeted expenditures for the year, and the LGC recommends a 20 % minimum. So as you can see at the 40.82 %, the county is in good shape with this policy and the LGC's recommendation as well. These last few years have been key to the county building that reserve and increasing your unassigned fund balance. Moving on, we'll look at Exhibit 10, page 41 ofyour audit report and talk about your utility funds next. The net position for the business type activities decreased about $105,000.00 this year, combined for Water Districts 1 and 2. This is right in line with what we saw for your 22 results, where the county had a loss of a $ 107,000.00 and I know it's been a real struggle forever, really, for the county to maintain any probability within the utility funds. The county has made really good progress this last two years trying to close the gap and reach more of a break-even point with the districts. There's still some room forimprovement there, but there has been great improvement over the last two years. Next, Ijust want to go over the findings that we noted in the audit this year, and those will be noted on pages 202 through 204 of the audit report. First, we had a statutory violation for the timely audit submission. The audit is due to the LGC by October 31st every year, with a 30-day grace period available. This year, the county did have a slight delay in submitting their audit due to the Actuary Evaluation Report for the Opioid Plan not being completed timely. This was really outside ofthe county's control and was unavoidable, but it still is required to be reported as a finding. Our second violation was a statutory violation for the improper revaluation of property taxes and this goes back to the State Auditors investigation, where they came in and identified 259 properties that had a change in valuation outside of the normal valuation window and didn't have proper supporting documentation on file for some of these parcels. The State Auditor conducted their own in-depth investigation on this, issued a separate report on their findings, and they presented that to the Board in. June of 2023.The last finding, our third finding this year, was related to the timeliness of budget amendments being adopted. There were several instances during performing our audit procedures where we saw pay increases that were awarded in various departments, but no corresponding budget amendment was adopted at the time the pay was adjusted. The methods were done during the year, but it was at year-end along with the operating expense overrun adjustments. Some of these ended up being large numbers by year-end, SO in effect it really didn't allow management to properly manage the budget throughout the year because the information wasn't being maintained accurately and timely for monitoring. So, I would suggest that wejust need to make sure that we're doing budget amendments timely to go along with that. Next, I would like to review the data input worksheet with you. Just as a quick reminder, this was ai new tool that the LGC put out two years ago to monitor the governmental entity key performance indicators. This worksheet is just used by the LGC, and is an internal document where they point out areas of concern and weakness that they will monitor for your fiscal health. The county had a couple items of performance indicators noted again this year, all related to their water districts. One being the quick ratio requires a ratio ofat least one. The counties ratio, for fiscal year 23 was 0.15. So, this means the county doesn't have enough cash on hand to cover their current liabilities as they're coming due. The County also had a performance indicator for the proprietary fund cash flow indicator, since District 1 and 2 both had losses again this year. The LGC is a little concerned that the district doesn'thave cash available to be self-sustaining which really is a requirement since their set as aj proprietary fund. These are business funds and should be self-sufficient. Both ofthese performance indicators were noted last year as well, SO no real concern there. This is an ongoing issue that we've seen for many years now. Everyone knows these aren't quick fixes or easy fixes by any means, but I do like to mention it that year after year, since the LGC does want to response on how the county is going to address this. The LGC, in response to these performance indicators that we just discussed, the LGC does need to receive a response by May 12, 2024 on how the county is responding. I've discussed the findings and the performance indicators with the Finance Officer and she also has a copy of the data input worksheet and knows that she has to submit the response and we'll make sure that's done timely. In closing, I would like to thank Cindy Ange and the Finance department staff for their assistance with the audit. They're always very helpful and responsive to our request and we're very appreciative of their help. 99 Auditor Stafford asked ift there were any questions. Commissioner Gurganus asked Auditor Stafford if she could go over the issues with the Water Districts that were reported and ifthis was new information. Auditor Stafford it's really been on the monitoring list with LGC for several years now. Auditor Stafford stated that this was not a new concern and she discussed this issue every year only make it aware. Commissioner Gurganus thanked Finance Officer Cindy Ange for her hard work, a 40% ratio did not come easy, and that it was due to very good management on her part. Chairman Bond Jr. asked ifthere were any further questions and there were none. There were no motions required in this matter 2. Community Child Protection Team - Chief Deputy Sheriff Drew Robinson Chief Deputy Sheriff Drew Robinson stated that the Community Child Protection Team was established by general statute in May of 1991 as a means for the state and local communities to form a partnership to strengthen child protection. The CCPT is an interdisciplinary group of community representatives who met regularly to promote a community wide approach to the problem of child abuse and neglect. The CCPT team reviews were designed to assist the Department Social Services and families in protecting children by identifying barriers and services and collaborating on strategies to remedy the situation. The purpose of these reviews is also to inform Commissioners about actions needed to prevent child abuse, neglect, or dependency. The outcome of a CCPT review must result an identification ofa gap in services, a need for additional services, or resources needed in the community or collaborative recommendation of action that may remove a risk situation for a child. Review of cases also generates a needs list. The cases reviewed may bring to the surface underlying problems that impact the entire community, rather than focusing on the families in the DSS system. Some ofthese situations may be financial barriers, transportation needs, and failed communication systems between resources, procedural barriers, and or inadequate services. The composition of the Community Child Protective Team is mandated by law and includes appointed members of various agencies and organizations and some at large member. Those required spots on the CCPT are as follows: The County DSS Director and member of the Director Staff, A local law enforcement officer, An Attorney from the District Attorney's Office, appointed by the District Attorney, The Executive Director oft the Local Community Actions Agency, The Superintendent of each local school system or the Superintendent designee, A Member of the County DSS Board, appointed by the Chair, A local Guardian Ad Litem Coordinator or Coordinator designee, The Director of the Health Department or the Directors designee, al local healthcare provider The Martin County Community Child Protection Team meets on the first Thursday, quarterly. In 2023, the Martin County Department Social Services bought five cases to the team to review. Of those five cases, some of the contributive factors were child abuse, domestic violence, substance abuse, mental health, and unstable housing. Substance abuse, mental health, domestic violence, and housing needs are the current major factors that are affecting the community. In 2023, Martin County Department ofSocial Services assumed custody of nine children, under the age of 18. Out ofthe nine children, five were taken into custody as the primary factor being substance abuse, two due to domestic violence, and two due to physical abuse. These factors placed children at risk for failure to thrive issues, mental health issues, unstable housing, educational delays, truancy, and improper supervision. In 2023, Martin County DSS established permanence for 14 children. Out ofthe 14 children, three received permanence by guardianship or custody with the family member, three returned to parents, and eight of those children were adopted. In 2023, Martin County Department of Social Services received 253 Child Protective Services reports. 154 reports were screened in and investigated, 12 reports were screened in for abuse, 141 reports were screened in for neglect, and 1 report was screened in for dependency. In December 2023, there remained 30 children in foster care. Chief Deputy Sheriff Drew Robinson explained that the CCPT collaborated with the Tedi Bear, which is the Tender Evaluation, Diagnosis, and Intervention for Better Abuse Response Advocacy Center in Greenville. The community based, mu.tidisciplinary team serves children who are alleged victims of child sexual abuse throughout Eastern North Carolina. The team reviews these cases within the county and receives updates from local law enforcement departments, the Department of Social Services, and the District Attorney. The goal of the multidisciplinary team is to enhance the systems response to child abuse and to facilitate recovery for the victims of child abuse. Chief Deputy Sheriff Robinson stated that the Martin County Community Child Protection Team appreciated the efforts of the Board of Commissioners in providing services to the families of Martin County. It was stated that the Boards support of the CCPT was vital. Mental health, domestic violence, substance abuse, and poverty were stated to bejust a few ofthe many growing societal problems that contributed to the increase of abuse, neglect, and dependency of Martin County's children. These needs were stated to not be addressed solely by professional agencies and that Boards must be embraced by the entire community. Chief Deputy Sheriff Robinson thanked the Board and asked ift there were any questions. Board members thanked Chief Deputy Sheriff Robinson and thanked employees of the Child Welfare Unit with the Department of Social Services who went into homes unarmed to check on the well fair and retrieved children from unsafe environments. There were no motions required in this matter. 3. Child Fatality Prevention T'eam - MTW Deputy Heath Director Vickey Manning Commissioner Gurganus Motioned to hear the Child Fatality Prevention Team Report, with a Second by Commissioner Biggs. The Motion was Carried unanimously (4-0). Martin Tyrell - Washington (MTW) Health Department Director Vickey Manning made a presentation on the Child Fatality Prevention Team (CFPT) and started with background information. North Carolina reportedly had a three-tier Child Fatality Prevention system of which the local Child Fatality Prevention Team was one ofthe components. The three tiers of the system included: North Carolina Child Fatality Prevention Task Force - Legislative Study Commission. North Carolina Child Fatality Prevention Team - State team that worked closely with the Medical Examiner's Office to review cases that come before the medical examiner. Community Child Protection Teams Local tem that reviewed the active cases of suspected abuse and neglect. The Local Child Fatality Prevention Team (CFPT) programs of Martin County was legislatively established in 1993 by state statute. There are to be teams in all 100 counties oft the state. It was stated to be the responsibility of the local health department to ensure that the Child Fatality Prevention Teams are operational. The mission of our team is to review the deaths of children between the ages of0 to 17 years that were not due to suspected abuse or neglect and about which no previous report of child abuse or neglect had been made to the County Department ofSocial services within the past twelve months. The local CFPT teams reviewed child deaths due to homicide, suicide, fires, illness, prematurity, perinatal costs among others and search for ways to try to prevent those child deaths. The purpose oft the team was to identify the causes of the child deaths, identify gaps or deficiencies that may exist in order to improve the delivery of services to children and their families, to make recommendations for changes, and carry out changes that could prevent future child fatalities. The Child Fatality Prevention Teams meetings were reportedly closed to the public, but were required by law to have at least two public meetings; the County Commissioners meeting presentations being one oft them and the second one is aj presentation to the County Board ofPublic Health. The Martin County Child Fatality Prevention Team served as a subcommittee ofthe Martin County Child Protection Team and it meets typically at least four times a year. It's during these meetings that team members review any child fatalities that occurred the previous year. The CFPT did not review or discuss cases of child fatalities that just occurred to determine if there were any issues in assistance, resources that the family tried to access that would have made a difference in a child's life, and make recommendations or develop action plans to address the area of concern. The CFPT also reviews hospital discharge data relating to children from ages birth to 17 years. The CFPT membership composition composed of three positions that the Board of County Commissioners appoint, which were stated to be a local law enforcement officer, an emergency medical services provider or firefighter, and the parent ofa child who died before the child reached their eighteenth birthday. The Board of Commissioners can also appoint a maximum of five additional members to represent the County agencies. Many of the Martin County Child Fatality Prevention Team members were also members of the Safe Kids River Being Coalition. The Safe Kids Coalition seeks to provide awareness to the community of risk areas such as child passenger seats, motor vehicle safety, bicycle or pedestrian safety, fire and poison prevention, fall prevention, playground safety, and safe sleep. MTW Interim Health Department Director Manning stated making a presentation last year about the North Carolina Child Fatality Task Force focus areas that the state looked into to request legislative support to address. The State's focus this year, was reportedly on social media and how it affected the youth population. The other focus was in encouraging the North Carolina General Assembly to provide reoccurring funds to increase the number of school health personnel. The Task Force was also stated to encourage support of the NC Safe Campaign, which sought to educate the public on safe storage of firearms. In regards to Social Media and the effects it had on children, the percentage of teens between the ages of 13 - 17 years of age that reported being constantly online increased to 46 %. MTW Interim Health Department Director stated that the US Surgeon General issued a warning about the role of social media's role in widening the mental health crisis in youth. The age group mentioned was stated to be a very important developmental period in which too much social media could interfere with sleep, reinforce negative feelings, and could become very addictive. In regards to the need of increased school health workers, as teen suicides and mental health diagnosis increased among school age children. North Carolina reportedly remained understaffed in the area of school health workers. The school nurse to student ratio recommended at 750 students to one: nurse. MTW Interim Health Director Manning stated that Martin County and North Carolina did not meet that recommendation. The ratio for school counselors was recommended to be 250 students to one counselor and Martin County did not meet this recommendation as well. Funding needed to be identified for hiring additional staff members. The Support NC Safe was stated to secure all firearms effectively. Firearms were reported to be the leading cause ofinjury related deaths, homicides, and suicides for North Carolina youth and it was reported to surpass motor vehicle crashes. MTWI Interim Health Department Director Manning reported that there was no funding to continue the NC SAFE program and the task forces were going to continue to ask for that to be changed. The initiative for the NCC Program reportedly included educational components and free gunlocks. MTW Interim Health Department Director Manning reported that the Martin County reams were trying to address the issues mentioned, make people aware ofthem, and trying to promote throughout the county. MTW Interim Health Director Manning asked if there were any questions. There were no questions. Commissioner Gurganus and Chairman Bond Jr., thanked MTW Health Department Interim Director for her efforts before moving forward to Old Business. There were no motions required in this matter. OLD BUSINESS 1. Budget Process Update Interim County Manager Benjamin Eisner gave an update on the County budget process and referred to a letter in the agenda packet that detailed efforts made by the Interim County Manager and Finance Officer thus far. Interim County Manager and Finance Officer Cindy Ange reportedly met with department heads to have an interstaff discussion department requests for the upcoming fiscal year. Those meetings were stated to have concluded as of today. Next, Interim County Manager Eisner discussed a tentative schedule of open special meetings for the Board to hear departmental, outer agency budget presentations, School Board Budget Presentation, and a potential Budget Workshop, which was included in the agenda packet. Interim County Manager Eisner asked the Board if there were any questions and or comments regarding the process and or schedule presented. These meetings were tentatively scheduled as stated: Budget Planning Calendar/ Schedule March 5, 2024 Department head meetings with Manager and Finance Officer March 6, 2024 March 13, 2024 March 14, 2024 March 20, 2024 Departmental presentations to Board of Commissioners March 21, 2024 Outside agency presentations to Board of Commissioners April 2024 (TBD) Joint meeting between Board of Commissioners and Board of Education April/May 2024 Budget workshop June 12, 2024 Board of Commissioners meeting with budget as agenda item Board members discussed times wherein the meetings would begin and their schedules to prevent conflicts. It was proposed that the Departmental presentations would take place on Wednesday, March 20, 2024 at 6:00 p.m. and the Outer Agency presentations would take place on Thursday, March 21, 2024 at 7:00 p.m. There were no motions required in this matter. 2. CAB Program Update Interim County Manager Eisner gave an update on the Completing Access to Broadband (CAB) Grant program. The Board adopted a County commitment form in a previous Board meeting, which was stated to be essentially the first step in moving forward with the process in providing broadband. Interim County Manager Eisner stated that there were a couple meetings with North Carolina Department of Information Technology (NCDIT) staff that were ongoing leading up to the May timeframe, where project parameters would be sent out fori interested broadband providers to show interest in the CAB program. Interim County Manager Eisner stated that wanting to keep the Board up to date on this process as well as the GREAT Grant process > which has been on the Boards agenda in previous meetings as well. Interim County Manager Eisner asked if there were any questions or comments and there were none. There were no motions required in this matter and the item was discussed for informational purposes only. 3. CADA Board Appointment - Commissioners Appointment The Choanoke Area Development Association was seeking an appointment to fill a Commissioners seat as a Martin County representative. Commissioner Gurganus asked ifthe position had to be a Commissioner and he could not speak for anyone else, but he was working full time and had three County Boards. Commissioner Gurganus asked about the schedule of meetings. Commissioner Gurganus stated that CADA was an important Board that had an effect on Martin County. Commissioner Gurganus asked if the Board ofCommissioners could not be assigned that maybe a citizen could be appointed. Commissioner Smith reported that there were instances in the past where the Board of Commissioners were stretched thin with County Boards and other responsibilities and a citizen was appointed to fill a vacancy. Commissioner Smith stated that CADA was a great organization and ifthere was a citizen interested that should be appointed. Chairman Bond Jr. reported that a person could be appointed at the next Board meeting. Commissioner Gurganus and Commissioner Smith stated that if anyone was interested, the meetings were in Rich Square and the interested person could call the County Manager's Office or the vacancy could be posted in the newspaper. There were no motions made in this matter. NEW BUSINESS 1. 250th Anniversary Celebration Interim County Manager Eisner reminded the Board of the Martin County 250th Anniversary Celebrations which were: Martin County 250th Anniversary Celebration and Annual on March 14th at 6:00 p.m. at the Bob Martin Ag. Center in Williamston, NC Made in Martin County Mini Parade and Festival on Saturday, March 16, 2024 at 9:30 a.m. and conclude by 10 a.m. at the Roanoke River Boat Landing. The Made in Martin County Mini Festival would begin at 10:30 a.m. at Moratoc Park. Chairman Dempsey Bond Jr., added that there would be events all year long celebrating the 250th Anniversary of Martin County. There were no motions required in this matter and the item was discussed for informational purposes only. 2. Review of Late Application - Personal Property Interim County Manager Eisner reported that there were several items on the agenda under New Business regarding tax-assessing issues. The Tax Assessor was reportedly undertaking on a lot of reviews which was the role ofthe Tax Assessors and the role of organizations, whether the Board of Commissioners or the Board of Equalization (Board of ENR) and Review if in session to approve if an issue came about. Interim County Manager Eisner stated anticipating cut and dry issues to be placed on the Consent Agenda at the next Board meeting and moving torward. Commissioner Gurganus mentioned the Auditor's report wherein some actions were taken without supporting documentation filed for those actions. Commissioner Gurganus stated that the Auditor's did not just look at what was brought to their attention, but they looked into everything. Commissioner Gurganus stated that some oft the issues being discussed by the Tax Assessor were due to the investigation. It was stated that if Tax Assessor Phillips did not have documentation supporting why a property was exempt, she had to get it and file the correct documentation. Commissioner Gurganus addressed a situation where some residents stated that they were exempt from taxes, but did not have documentation on file stating that. Commissioner Gurganus reported that Tax Assessor Phillips had general statutes and guidelines to adhere to, she did her job, and property owners did not have to agree with Tax Assessor Phillips decision and could make an appeal. The appeal would then by presented to the Board of Commissioners or the Board of Equalization and Review after satisfying all requirements with the Tax Assessors Office. Commissioner Gurganus stated that the Board ofCommissioners had the ability to make a different decision from the Tax Assessors decision if they wanted to, but once the decision was made, it was: made. Commissioner Gurganus stated that no one was on a witch-hunt, but actions being taken by Tax Assessor Phillips was trying to do her job based on what the Auditor told her to do. Tax Assessor Phillips reported that a compliance review conducted by the Tax Assessors Office was required for exemption applications. This compliance review required Tax Assessors to review at least one eighth of a property, each year, over an 8 year period, which followed the scheduled of reevaluation. Tax Assessor Phillips reported that the plan was to spread these compliance reviews out. The reasoning was due to a single application being required to begin the exemption program and the Tax Assessor's Office would review the property to ensure compliance overtime. Tax Assessor Phillips moved forward with explaining the first late application. The Bear Grass Fire Department reportedly submitted 2024 applications for exemptions on their personal property. The personal property consisted of their vehicles used for fire suppression. All exemption applications were due by January 31, 2024 for the Tax Assessor's Office to approve, which had not been done in the past and the fire department was automatically enrolled in the exemption program. Tax Assessor Phillips reported that the fire departments situation was discovered after something new was added to the property, which required a new tax exemption application and there was no prior documentation found. Tax Assessor Phillips stated that the fire department did meet the ownership and use requirements for the exemption. The late applications were being presented to the Board to approve upon good cause per general statute. Tax Assessor Phillips advised that the approval of the applications would allow the personal property to be exempt for 2024 and forward. Commissioner Smith made the Motion to Approve of the Bear Grass Fire Department Late Applications, with a Second by Commissioner Gurganus. The Motion was Carried Unanimously (4-0). 3. Review of Late Application - Parcel #0501069 Tax Assessor Phillips explained that in conducting compliance reviews, discoveries" were also conducted when something was found that was not in compliance. The parcel # 0501069, located at 140 W Main St, was owned by the Chamber of Commerce. Tax Assessor Phillips reported that the property was in the Tax Assessors' system as a governmental exemption. The property was reportedly not owned by the government and there was no previous application on file for an exemption, which was required. The Tax Assessor's Office mailed out a discovery notice on January 23, 2024 for tax years 2021, 2022, and 2023 as the property was receiving an exemption that it did not qualify for due to no application being previously submitted and approved. When the discovery notice was sent to the Chamber of Commerce, it was stated that the notice opened the appeal process and allowed a late application to be submitted for approval by "good cause". Tax Assessor Phillips reportedly submitted the late application and supporting documents. Commissioner Smith made the Motion to Approve the Late Application for Parcel # 0501069, with a Second by Gurganus. The Motion was Carried unanimously (4-0). 4. Request for Compromise - Bill# 23500356 Tax Assessor Phillips stated that the next agenda item was a "request for compromise". Tax Assessor Phillips reported that the first request for compromise was for personal property bills by the Town ofBear Grass did not submit timely applications in 2023 when the Tax Assessor's Office discovered vehicles that were not listed. It was requested that the entire 2023 tax bill was compromised. Commissioner Smith made the Motion to Approve the Request for Compromise for Bill #23500356 with a Second by Commissioner Gurganus. The Motion was Carried unanimously (4-0). 5. Request for Compromise Parcel #0200693 Next, Tax Assessor Phillips explained that during compliance reviews ofexempt properties, it was found that 1.2 acres of a church property did not meet the use requirements for the tax exemption. The property owner was stated to have an understanding of the requirements and was willing to pay the taxes and asked that the penalties only be compromised on the discovery bill. Commissioner Gurganus made the Motion to Approve the Request for Compromise for Parcel #0200693, with a Second by Commissioner Smith. The Motion was Carried unanimously (4-0). 6. Request for Review - Parcel #0503977 Attorney Clay Turner approached the podium for a request for review on the behalf of Blackacre LLC. Attorney Turner reported that Blackacre LLC acquired what was known as the Williamston Middle School in 2022. The Principal and CEO of Blackacre was reported to be Mr. Jeremiah Collins. The campus was stated to have been utilized by Providence Omnistructure, which was reported to be another entity of North Carolina nonprofit owned by Mr. Collins to do good for the community. Attorney Turner reported that the work in the community was underway and some of the work in the community had already taken place. Attorney Turner stated that when the property was acquired, it was in disrepair and had been abandoned for years. The property was reportedly assessed at over $4,000,000.00. Attorney Turned reported that on August 1, 2022 a bill was sent for a $4,500,000.00 assessment for the entire year. Attorney Turner reported that the property was previously a school, the County had not collected any revenue since at least 1921 on the property, and recently (January) the property was reassessed down to a little over $2,000,000.00. Attorney Turner stated that this was good, but he was requesting that the property be assessed down to 120,000.00, which was the purchase price. Commissioner Smith asked to speak and it was granted. Commissioner Smith asked at what price the property was] purchased. Attorney Turner reported $120,000.00. Commissioner Smith reported that there were school buildings in Robersonville that private entities ort the County Commissioners purchased. There was a school in Robersonville that was reportedly purchased at somewhere around $ 80,000.00. The building was stated to have been assessed as to what the purchase price was because it was a bid process and this determined the value of the property at that time. Overtime, the building was stated to have had development conducted on it; it increased the value, which increased the taxes. Commissioner Smith reported that the Board gave the property owner a break because the building had been sitting there and the development ofthe property prevented the County from having to spend a costly price to tear the building down. Commissioner Smith suggested that the Blackacre property be looked at the same way as the Robersonville property mentioned and to tax the property on what the bid price went for. Commissioner Smith continued to suggest that as the property began to grow, develop, and other sources were brought in, then it could be assessed based on the enhancements. Commissioner Smith stated that $2,000,000.00 was too much and it was not bidded at that price. Attorney Turner thanked Commissioner Smith for his comment, but stated that the Blackacre Principal/CEO Collins asked him to ask for the change in taxes to reflect the purchase amount in 2022. Attorney Tuner understood that in most cases, the valuation price was not always the best, but in this case; the property was zoned R10 for a school, it had been given a higher value over the years, and left to start falling down. Attorney Turner reported that the situation in Robersonville mentioned by Commissioner Smith was the same as the Blackacre property. Attorney Turner reported when Blackacre picked up the property, the valuation was incredible high as ifit was maintained the entire time, when it was left in a bad condition as reported to be seen on YouTube. Commissioner Smith asked to speak and it was granted. Commissioner Smith wanted other Board members to express their thoughts before making a motion. Commissioner Smith suggested that the purchase amount be the value of the property, but felt that the Tax Assessor needed to assess the property as is going forward as developments were made. Commissioner Gurganus asked what the statutes were in regards to the Board making decisions in this matter. Tax Assessor Phillips stated the Board needed to be mindful due to the situation wherein the recent audit was a result of property being reevaluated based off the sale of the property. Tax Assessor Phillips stated General Statue 105-287 stated that Tax Assessors were not allowed to increase or decrease assessed property per the economic changes in the County. Tax Assessor Phillips reported that this basically meant the sale of a property, SO Tax Assessors could not change a property based off a sale. Tax Assessor Phillips added that if this was done, the Assessor' S Office would be going against everything that they were just audited for. There were appeal processes that were reported that could be taken into consideration such as the condition of the value. Tax Assessor Phillips reported that if the decision was to make a change in the value, a change could be made due to the condition, but she would be very hesitant on adjusting the value under the reason of a sale of the property. Tax Assessor Phillips stated that the property owner received a tax bill in 2022 was because the property was taxable when the sale took place in July. Properties were stated to be taxable for the entire year if transferred from exempt to taxable between January 1st- July 1St. Tax Assessor Phillips reported that the property owner had the right to appeal the value in 2022, but no one appealed the value then because it was reportedly tax exempt. Tax Assessor Phillips added that even ifthe property was not taxable, the property owner could appeal its value each year. In 2023, the Tax Assessors did go to the property to assess it and decreased the value by 20%. There were no other appeals submitted to the Tax Assessor's Office. Tax Assessor Phillips reported that when the new tax notice was sent to the property owners with an error there was no appeals submitted by the property owner. Tax Assessor Phillips stated that the error was presented to the Board in a previous meeting by staff to make the correction, which was approved by the Board. Board members, Blackacre Attorney Clay Turner, County Attorney Benjamin Eisner, and staff continued this discussion until County Attorney Eisner suggested that the agenda item be tabled to another meeting and that Blackacre could present evidence for the Board to hear. Commissioners Gurganus agreed to the matter being tabled, but asked ifit was legal to suspend accrued interest. Tax Assessor Phillips reported that the interest would continue to accrue, but the Tac Collector could note in the system that the property was being appealed and there would be no delinquent bills or forced collections. Commissioner Gurganus asked when would be a reasonable time to resolve the matter. County Attorney Eisner responded that the property could be discussed before the April regular meeting. County Attorney Eisner reported the property being discussed before the Board as an immature irregularity in January and the matter had been going on for a while. County Attorney Eisner reported communication to Blackacre and the concept that there was undue delay on the County's behalf was not something that he totally agreed with. County Attorney Eisner reiterated his suggestion for Blackacre and County Stafft to gather tangible evidence to give the Board a flush file to make a decision. Blackacre Attorney Turner requested that communication from the County was received before that meeting and that the correct amount of acres was looked into to ensure that the property owner was not paying double on a land valuation. Tax Assessor Phillips asked about the Board of Equalization and Review (BOER) going into session in April and stated the BOAR heard evaluation appeals. Tax Assessor Phillips wanted to make sure that both Boards were not hearing appeals at the same time, as she did not know how that situation would turn out. County Attorney Eisner stated that this was a good observation and advised that staff contact the School ofGovernment to see ifthe Board of Commissioners could continue hearing an appeal that heard the situation before the BOER. 7. Budget Amendment(s) Budget Amendment #41 Martin County Adult and Aging Services receives a Medicare Improvements for Patients and Providers Act (MIPPA) grant each year to assist with helping Medicare beneficiaries with limited income and assets learn about programs that may save them money on their Medicare costs. This fiscal year the County budgeted the grant proceeds at $1,000. The County actually received $3,386. Adult and Aging Services receives a Senior Health Insurance Information Program (SHIIP) grant each year. The SHIIP grant provides funds to educate seniors about Medicare and Medicare Part D. This year the County budgeted $3,000, but the actual grant was $8,003.00. In addition, NCDOI is providing an additional SHIIP grant of $2,800 to once again fund a Shred-a- thon/Identity theft education for county residents. BUDGET ORDINANCE AMENDMENT-41 BE IT ORDAINED by the Board of Commissioners of Martin County, North Carolina, that the following amendments be made to the annual budget ordinance for the fiscal year ending June 30, 2024. Section 1. To amend the General Fund, the expenditures are to be changed as follows. Increase Decrease Human Services Aging and Adult Services $ 10,189 This will result in an increase of$10,189 in the expenditures ofthe General Fund. To provide an increase in the revenues for the above, the following revenues will be changed. Restricted Intergovernmental $ 10,189 Section 2. Copies oft this budget amendment shall be furnished to the Clerk to the Governing Board and to the Finance Officer for their direction. Motion by Commissioner Gurganus and Seconded by Commissioner Smith to adopt the above budget ordinance amendment this 13th day ofMarch 2024. The Motion was Carried unanimously (4-0). Budget Amendment #42 Martin County Communications has had a several challenges this fiscal year regarding staffing and overtime pay. One employee retired this December with large vacation and comp time balances that the County was required to pay out. One employee left to return to college. This employee had smaller vacation and comp time balances that had to be paid. The department experienced COVID and the flu for several employees this fall. This of course required others in the department to take additional shifts to cover dispatch. Communications is operating 24/7 with 10 positions. Any disruption in the schedule like sickness or vacation time requires the department to utilize overtime ifaj part time employee is not available. Bringing on part time staff has been problematic due to the training and certifications required to operate 911, and we are unable to provide part time staff with any type of reliable or predictable schedule due to the nature ofthe business. The department hired a replacement employee to train before the two employees that were leaving were gone. This created a budget shortfall in regular salaries. Staff is leaving one position open until the end ofthe year to make up for this shortfall and the large payouts for vacation leave. BUDGET ORDINANCE AMENDMENT-42 BE IT ORDAINED by the Board ofCommissioners of Martin County, North Carolina, that the following amendments be made to the annual budget ordinance for the fiscal year ending June 30, 2024. Section 1. To amend the General Fund, the expenditures are to be changed as follows. Increase Decrease Public Safety Communications $3 38,070 This will result in an increase of $38,070 in the expenditures ofi the General Fund. To provide an increase in the revenues for the above, the following revenues will be changed. Fund Balance Appropriation $ 38,070 Section 2. Copies of this budget amendment shall be furnished to the Clerk to the Governing Board and to the Finance Officer for their direction. Motion by Commissioner Smith and Seconded by Commissioner Gurganus to adopt the above budget ordinance amendment this 13th day of March 2024. The Motion was Carried unanimously (4-0). Budget Amendment #43 Each year the Martin County Department of Social Services receives donations from community partners. The Department had a balance of $7,500 of unspent donations at year-end that was not budgeted in the current year. BUDGET ORDINANCE AMENDMENT-43 BE IT ORDAINED by the Board of Commissioners of Martin County, North Carolina, that the following amendments be made to the annual budget ordinance for the fiscal year ending June 30, 2024. Section 1. To amend the General Fund, the expenditures are to be changed as follows. Increase Decrease Human Services Dept. of Social Services $7,500 This will result in an increase of$7,500 in the expenditures of the General Fund. To provide an increase in the revenues for the above, the following revenues will be changed. Fund Balance Appropriation $ 7,500 Section 2. Copies of this budget amendment shall be furnished to the Clerk to the Governing Board and to the Finance Officer for their direction. Motion by Commissioner Smith and Seconded by Commissioner Gurganus to adopt the above budget ordinance amendment this 13th day ofMarch 2024. The motion was Carried unanimously (4-0). Budget Amendment #44 Emergency Management Director Joseph Griffin is recommending the Board of Commissioners approve a contract with On Target Preparedness, LLC to develop and complete the Emergency Operations Plan. The contract cost is $6,000. BUDGET ORDINANCE AMENDMENT-44 BE IT ORDAINED by the Board ofCommissioners of Martin County, North Carolina, that the following amendments be made to the annual budget ordinance for the fiscal year ending June 30, 2024. Section 1. To amend the General Fund, the expenditures are to be changed as follows. Increase Decrease Public Safety Emergency Mgmt $6 6,000 This will result in an increase of$6,000 in the expenditures of the General Fund. To provide an increase in the revenues for the above, the following revenues will be changed. Fund Balance Appropriation $ 6,000 Section 2. Copies ofthis budget amendment shall be furnished to the Clerk to the Governing Board and to the Finance Officer for their direction. No action was taken on this item due to a delay in staff receiving a contract associated with this budget amendment. CLOSED SESSION - 1. N.C.G.S. $143-318.11. (a)(3) Attorney/Client Privilege 2. N.C.G.S. $143-318.11. (a)(6) Personnel 3. N.C.G.S. $131E - 97.3 Competitive Health Care Information At 8:28 p.m.. Commissioner Biggs made the Motion to Enter Closed Session (s): 1.N.C.G.S. $143- 318.11. (a)(3). Attorney/Client Privilege in regards to Property Tax Commission Appeal - Thurman C. Savage, 2. N.C.G.S. $143-318.11. (a)(6) Personnel, and 3. N.C.G.S. $131E - 97.3 Competitive Health Care Information with a Second by Commissioner Gurganus. The Motion was Carried unanimously (4-0). At: 9:22 p.m. Commissioner Biggs made the Motion to Exit Closed Session 1. N.C.G.S. $143- 318.11. (a)(3) Attorney/Client Privilege 2. N.C.G.S. $143-318.11. (a)(6) Personnel 3. N.C.G.S. $131E - 97.3 Competitive Health Care Information with a Second by Commissioners Gurganus. The Motion was Carried Unanimously (4-0). OPEN SESSION Interim County Manager Financial Monthly Statement - March 2024 Interim County Manager stated that kept track of his work hours as the Interim County Manager and provided a statement to the Board. The statement total was reportedly $4, 391.26. The Finance Office and Human Resources reportedly audited the statement. Commissioner Gurganus commented that Interim County Manager Eisner provided a financial statement that was very detailed expense report and the fact that it was not required, but Interim County Manager Eisner provided the report for transparency. Commissioner Gurganus expressed his appreciation for the work conducted by Interim County Manager/County Attorney Eisner. Chairman Bond Jr. expressed his appreciation for Interim County Manager/County Attorney Eisner. Commissioner Gurganus made the Motion to Approve the March Financial Statement for Interim County Manager Eisner, with a Second by Commissioner Biggs. The Motion was Carried Unanimously (4-0). Tax Commission Appeal Interim County Manager Eisner explained that there was a Present Use Value Application Appeal brought to the Board involving a staff member, wherein a late filed application was denied by the Board. The staff member appealed the matter to the Tax Commission. The matter was continued from December until this past Monday. A contracted counsel for the County and the attorney for the staff member discussed a sub offer made. A proposal was offered by the staff member wherein a 60/40 split was requested. The County was to waive 60% ($ 3,352.87) and Mr. Savage make a payment of 40% ($ 2,235.25). Commissioners Gurganus was making a comment when an audience member, Mr. Heber Coltrain, spoke out asking about the Tax Assessors opinion, statutes she stated, what she was required to do, and compliance. Interim County Manager Eisner stated that he would not speak for the Tax Assessor or her opinion and this matter was different as it was an ongoing litigation. Interim County Manager Eisner added that there was more freedom in negotiating in terms ofa a settlement. In his understanding, there was discussion between the Tax Assessor and contracted counsel about a 50/50 resolution that was more favorable to the property owner and a recommendation ofa 60/40 split was then proposed to resolve the issue. Mr. Coltrain then asked if this issue was due to the staff member being behind on paying taxes. Interim County Manager Eisner stated that the matter wherein a property was in the Present Use Value program, there was a late filing of an appeal, the matter was brought to the Board, the Board took the recommendation of the Tax Assessor to disapprove the late appeal, and the matter was appealed to the Tax Commission. Mr. Coltrain stated the only reason he was delayering this was due to observance in some meetings where it looked like, as Commissioner Gurganus stated, there were bleeding, hearts that may be a County member or a deliberating veteran. This discussion continued until Mr. Coltrain understood that the offer was not a 50/50, but a 60/40 split and his questions were answered about the matter. Commissioner Gurganus Motioned to accept the 60/40 offer regarding the Capital City Law Firm/Savage matter, with a Second by Commissioner Biggs. Motion was Carried Unanimously (4-0). BOARD REPORTS/COMMISSIONERS COMMENTS Commissioner Gurganus stated his appreciation for everyone in attendance. Mr. Heber Coltrain stated that he had one more thing to say and was going to wait until after the adjournment, but couldn't. Mr. Coltrain would like the Board to seriously consider waiting on hiring a new County Manager at least until the fall elections, as it was not even considerable for obvious reasons. ADJOURNMENT With no further business to discuss, at 9:45 p.m. Commissioner Gurganus made the Motion to adjourn and Commissioner Biggs Seconded the motion. The Motion was Carried ynanimously (4-0). L Bwyh. Dempséy Bgbd Jr., Chairman mke Pesc Julia Recase, Clerk to the Board