HomeMy WebLinkAbout2015/12/15 - Regular BOARD OF MASON COUNTY COMMISSIONERS' PROCEEDINGS
December 15, 2015
1. Call to Order—The Chairperson called the regular meeting to order at 9:02 a.m.
2. Pledge of Allegiance— Patrick Burke led the flag salute.
3. Roll Call — Present: Commissioner District 1 - Randy Neatherlin; Commissioner District 2—Tim
Sheldon; Commissioner District 3—Terri Jeffreys.
4. Correspondence and Organizational Business
4.1 Correspondence
4.1.1 Liquor Control Board sent a marijuana license application for OGZ Fire Weed, a marijuana
extraction notice for Suspended Brands and a list of businesses with marijuana or liquor
licenses due to expire within 90 days.
4.1.2 Mark Peake resigned from the Parks Advisory Board.
4.1.3 Jeff Nunnamaker applied for the Parks Advisory Board.
4.1.4 Port of Dewatto and Fire District 12 sent their final budgets
4.1.5 Geri Ross sent a letter of concern regarding trees near her property.
5. Open Forum for Citizen Input—There was no citizen input.
5.1 Justin App, former police officer shared concern about crime in the County. It seems
impossible to keep people detained. It's sending the message to the criminals that the City and/or
County won't follow through.
5.2 Annette McGee spoke about the historical society. She introduced the members of the
Historical Society Board. She asked about the land request she made for Mason County historical
museum.
Cmmr. Sheldon said he is still supportive.
Cmmr. Jeffreys said she has concerns because she wants to make sure the land is distributed fairly.
Cmmr. Neatherlin said he is supportive although she is referring to a $1.2 million piece of property.
He said it doesn't seem fair to just give it out without first considering any other county needs that
may benefit the community.
5.3 David Dally said the open house is tomorrow from 5-7 p.m. at the Historical Museum. He said
the museum is a great attraction for tourism. He said they are willing to work with other groups as
well and parking could be shared.
6. Adoption of Agenda —
Cmmr.Jeffreys/Sheldon moved and seconded to adopt the agenda as published. Motion
carried unanimously. N-aye; S-aye; 3-aye.
7. Approval of Minutes— November 16, 23 &30, 2015 briefing minutes and December 7 &9, 2015
special meeting minutes.
Cmmr. Sheldon/Jeffreys moved and seconded to approve the November 16, 23&30
briefing minutes and December 7&9, 2015 regular meeting minutes. Motion carried
unanimously. N-aye; S-aye; 3-aye.
BOARD OF MASON COUNTY COMMISSIONERS' PROCEEDINGS
December 15, 2015 - PAGE 2
8. Approval of Action Agenda:
8.1 Approval to revise the Memorandum of Agreement(MOA) between Mason County and WSU
Extension to add an additional $5,000.00 received from Mason County Public Health to increase
the MOA from $112,630.00 to $117,630.00.
8.2 Approval of Court One-Half Contracts from January 1 through December 31, 2016 with F.
McNamara Jardine, Sean Taschner, Justus Kandoll and Jeannette Booth. These contracts are
renewals of existing contracts for indigent defense and are for both District and Superior Court.
8.3 Approval of the Veterans Assistance Fund applications for: Food $270.00; Utilities $142.81 and
Housing $680.00 for a total of$1,093.81 as recommended by the Veterans Service Office.
Cmmr. Jeffreys/Sheldon moved and seconded to adopt action items 8.1 through 8.3 as
written. Motion carried unanimously. N-aye; S-aye;3-aye
9. 9:30 a.m. Public Hearings and Items Set for a Certain Time—
9.1 Public Hearing to consider budget transfers as follows:
1. $10,000.00 transfer from Current Expense ending fund balance for Litter Cleanup
Program
2. $378,920.00 transfer from Current Expense ending fund balance for outsourcing of jail
inmates
Frank Pinter explained the transfers.
Undersheriff Barrett said they spend over $600,000.00 per year on outsourcing not including
medical and stated they can only give rough estimates on the costs. Undersheriff Barrett
said they may need one more briefing to discuss additional payables.
Cmmr. Jeffreys/Sheldon moved and seconded to approve action item 9.1 as
follows:
1. $10,000.00 transfer from Current Expense ending fund balance for Litter
Cleanup Program
2. $378,920.00 transfer from Current Expense ending fund balance for
outsourcing of jail inmates
Motion carried unanimously. N-aye; S-aye; 3-aye Budget Order(Exhibit Al
9.2 Public Hearing continued from December 9, 2015 to certify levies for the 2016 budget.
1. Certify levies to the County Assessor.
2. Current Expense Levy
3. Road Levy
4. Levy Shift
Frank Pinter explained this item.
Cmmr. Sheldon spoke about showing substantial need.
Cmmr. Jeffreys would like to do this in 4 different actions.
Frank Pinter gave a few options regarding options to proceed.
Public Testimony-There was no public testimony.
Cmmr. Deliberations-
BOARD OF MASON COUNTY COMMISSIONERS' PROCEEDINGS
December 15, 2015 - PAGE 3
The Commissioners discussed the levy options and banking.
Cmmr. Sheldon said this is confusing for the public. He said the people passed Initiative 547
because they were very concerned about rising property taxes. He said the people wanted
to make sure that the governing body does everything openly requiring proof of substantial
need. He said he is also concerned about the banked capacity for use by subsequent
Commissions may do with it.
Cmmr. Jeffreys agrees that this is confusing by design however she thinks banking capacity
is a good option.
Cmmr. Neatherlin said he is in favor of not taking the 1%.
Cmmr. Sheldon moved to not increase Current Expense property tax levy and the
levy rate remain the same as 2015 and nothing is banked. Motion failed due to
lack of a second.
Cmmr.Jeffreys/Neatherlin moved and seconded increase the 2016 Current
Expense property tax levy by 1%; bank the excess capacity; setting the levy at
$9,510,856.00 and adopt a resolution establishing substantial need.
Cmmr. Neatherlin doesn't like the wording because it sounds like a property tax increase.
Cmmr. Jeffreys offered to make an amendment to the motion to read as follows:
Cmmr.Jeffreys/Neatherlin moved and seconded to adopt a resolution setting the
2016 levy rate at$9,510,856.00; adopting a resolution establishing substantial
need and bank the 1% excess capacity. Motion carried. N-aye; S-NAY;J-aye
Resolution 59-15 (Exhibit B); Resolution 60-15 (Exhibit C); Resolution 61-15
(Exhibit D)
Road Levy:
Cmmr. Sheldon moved to adopt a resolution with no property tax road levy
increase and the levy rate remain the same as 2015 and nothing is banked.
Motion failed due to lack of a second.
Cmmr Jeffreys/Sheldon moved and seconded to set the road levy rate at
$9,602,711.27; bank the excess capacity of 1% and adopt a resolution
establishing substantial need. Motion carried. N-aye; S-NAY;]-aye Resolution
62-15 (Exhibit E); Resolution 63-15 (Exhibit F); Resolution 64-15 (Exhibit G)
Cmmr. Jeffreys spoke about the upcoming need for culverts and Belfair Bypass connector
roads in the future.
Cmmr. Sheldon disagreed.
Levy Shift:
Commissioner Deliberation:
BOARD OF MASON COUNTY COMMISSIONERS' PROCEEDINGS
December 15, 2015 - PAGE 4
Cmmr. Sheldon said this levy shift is confusing for the public and it involves the taxing
authority of Shelton. He added that he has not seen any City representatives here saying
this is a good thing. He is reluctant to vote for something without any real explanation. He
said the City citizens don't pay the County road tax.
Cmmr. Jeffreys explained the levy shift. She said it's basically"money in-money out". It will
be a wash. The City residents would have seen an increase although the County will buy
down the levy rate and so it won't have an effect or impact. She said the general feeling of
the City Commission is that they know they don't have a say in this but they do appreciate
the sensitivity to the citizens of the City.
Cmmr. Neatherlin said there will not be an impact to the citizens.
Cmmr. Sheldon said this has never been done in the County and Adams County is the only
other County to have ever done this. He said it's unusual and wonders why we are using a
convoluted way to pay things.
Frank Pinter said it will not have a tax increase for City residents because of the buy down.
Cmmr. Neatherlin reiterated that there is no impact.
Cmmr.Jeffreys/Neatherlin moved and seconded to adopt a resolution to
authorize the shift of$1,824,000.00 from road levy to Current Expense levy for
2016. Motion carried. N-aye; S-NAY; J-aye Resolution 65-15 (Exhibit H)
Certifiation of Levies:
Cmmr. Jeffreys explained that by law, Mason County must certify to the Assessor. It's part of
the role of the Commission.
Cmmr.Jeffreys/Sheldon moved and seconded to adopt a resolution certifying to
the County Assessor the property tax levies for collection in 2016 levy
certification. Motion carried unanimously. N-aye; S-aye; J-aye Resolution 58-15
(Exhibit I)
9.3 Public Hearing continued from December 7, 2015 to consider adoption of the 2016 budget.
Staff: Frank Pinter
Testimony:
Sheriff Salisbury said he wants to go on record to say he believes the numbers the MCSO
submitted are correct and they are going to be left short. He thinks they may not be able to
cover obligated items and said there will be issues in the future.
Cmmr. Neatherlin asked the Sheriff if the fifteen cars they are getting are now short.
Sheriff Salisbury said no but he said they will come up short.
Cmmr. Neatherlin assured the Sheriff that if there are any discrepancies, they will look at it
immediately.
BOARD OF MASON COUNTY COMMISSIONERS' PROCEEDINGS
December 15, 2015 - PAGE 5
Commissioner Deliberation:
Cmmr. Jeffreys spoke about this proposed budget. She said she is proud of this budget and
some are one time expenditures. She said they are putting their money to work.
Cmmr. Sheldon said he is not voting for this budget. He is concerned about hiring staff now
that they may need to lay off in the future. He said creating a bow wave concerns him. He
thanked Frank and all the departments for putting this together.
Cmmr. Neatherlin said he is in favor of this budget. He is proud of the work they have done
on this.
Cmmr. Sheldon said he likes to plan for the worst but hope for the best.
Cmmr.Jeffreys/Neatherlin moved and seconded to approve the resolution
adopting the 2016 budget in the amount total amount of$101,035.577.00;
Current Expense is$40,787,973.00;Total other funds is $60,247,604.00 Motion
Carried N-aye; S-NAY; J-aye Resolution 66-15 (Exhibit J)
10. Other Business (Department Heads and Elected Officials)—There was no other business.
11. Board's Reports and Calendar-The Commissioners reported on meetings attended the past week
and announced their upcoming weekly meetings.
12. Adjournment—The meeting adjourned at 11:05 a.m.
BOARD OF MASON COUNTY COMMISSIONERS' PROCEEDINGS
December 15, 2015 - PAGE 6
BOARD OF COUNTY COMMISSIONERS
MASON COUNTY, WASHINGTON
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Randy Neatherlin, Chair
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ATTEST: Tim Sheldon, Commissioner
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Ck--r of the Board Terri JeffreysAlt
i ioner
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ORDER
2015 Budget
IN THE MATTER OF:
BUDGET TRANSFERS- NOTICE OF HEARING
RESOLUTION NO.53-15
DATED AND PASSED: November 24, 2015
FOR BUDGET TRANSFERS OF:
Current Expense (#001)
$10,000 transfer from Current Expense Ending Fund Balance for the Litter Cleanup Program
$378,920 transfer from Current Expense Ending Fund Balance for outsourcing of jail inmates
WHEREAS, a notice was published and a public hearing was held in accordance with RCW
36.40.100 and RCW 36.40.195 and with Resolution No. 53-15. (see Attachment B which is
incorporated as part of this order),
THE BOARD OF COUNTY COMMISSIONERS OF MASON COUNTY, hereby approves the
following budget transfers in the Current Expense fund—$10,000 transfer for the Litter Cleanup
Program; $378,920 for the outsourcing of jail inmates.
BE IT FURTHER RESOLVED that these Budget Transfers will be expended and recorded in
the 2015 budget as listed in Attachment A which is also incorporated as part of this order.
PASSED in open session this 15th day of December, 2015.
BOARD OF COUNTY COMMISSIONERS
MASON COUNTY, WASHINGTON
IT TEST:
J" lie Almanzor, Clerk of the and Rand Neatherlin, Chair
APPROVED AS TO FORM:
Terri Jeffreys, CbWfsioner
u
Tim Whitehead Chief Deputy Prosecuting
Attorney Tim Sheldon, Commissioner
I
RESOLUTION NO.
Exhibit B
2015 BUDGET
BUDGET TRANSFER-NOTICE OF HEARING
WHEREAS,by reason of conditions which could not be reasonably foreseen at the time of making the budget
for the year 2015,it is necessary to make provision for Budget Transfers to the budget as required by RCW 36.40,100,
and RCW 36.40.195 for the following:
Current Expense(#001)
$10,000 transfer from Current Expense Ending Fund Balance for the Litter Cleanup Program
$378,920 transfer from Current Expense Ending Fund Balance for outsourcing of jail inmates
THEREFORE,BE IT RESOLVED BYTIIE Board of Mason County Commissioners:
That the 15th day of December,2015 at the hour of 9:30 a.m. in the Mason County Commissioners Chambers in
Courthouse Building I,411 North Fifth Street,Shelton,Washington,is hereby fixed as the time and place for a
public hearing upon the matter of Budget Transfers to the'2015 Budget as follows:Current Expense—$388,920.
The Clerk of the Board is hereby authorized,empowered,and directed to cause notice of such
hearing to be published as provided by law.
DATED this 24th day of November,2015.
ATTEST: BOARD OF COUNTY COMMISSIONERS
MASON COUNTY,WASHINGTON
*Juemanzor,Clerk of t' oard
Randy eatherlin,Chair
APPROVVWAS-TO"FORM: „✓^ ; k��ti
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Tim Sheldon,Commissioner
Tim�eiil'ef
,
C: Auditor—Financial Services Terri Jeffreys,Co iss' ner
Publish 2x 12/3&12/10 bill to
Commissioners,411 North 5ch Street,Shelton
e
Attachment A � N r ' �
001,000000.205.270.523.60.541006.0000.00 Increae Inmate Outsourse Exp 378,920
001.000000.300,000.537.80.54710.0000.00 Increase Tipping Fee costs 10,000
001.000000.320.000.509.90.500000.0000.00 Xfer from EFB (388,920)
MASON COUNTY CURRENT EXPENSE PERTY TAX LEVY
RESOLUTION NO.�
WHEREAS,the Board of Mason County Commissioners has met and considered its
budget for the calendar year 2016 and,
WHEREAS,the Current Expense(District's)actual levy from the previous year was
$9,404,885.00 ; and,
WHEREAS,the population of Mason County is more than 10,000; and now,therefore,
BE IT RESOLVED by the governing body of the taxing district(Current Expense)that
an increase in the regular property tax levy is hereby authorized for the levy to be collected in the
2016 tax year.
The dollar amount of the increase over the actual levy amount from the previous year
shall be$0,which is a percentage increase of 0%from the previous year. This increase is
exclusive of additional revenue resulting from new construction,improvements to property,
newly constructed wind turbines,any increase in the value of state assessed property,any
annexations that have occurred and refunds made. The district will collect an additional
$65,068.98 of revenue from new construction and$10,448.58 from State Assessed Utilities and
$30,454.23 from refunds levied by the Treasurer.
This resolution reserves unutilized levy for banked capacity.
ADOPTED this Sq"' day of December 2015.
BOARD OF MASON COUNTY COMMISSIONERS
— // ^4?
Randy Neatherlm,Chairperson
Terri Jeffreys, m issioner
Tim Sheldon,Commi _ oner
/AWEST:
4A I U
Ju 'e Almanzor,Clerk of the o d
APPROVED AS TO FORM:
'im-Whitehead,Chief Deputy Prosecuting Attorney
A RESOLUTION FIXING THE AMOUNT OF AID VALOREM TAXES
FOR THE CURRENT EXPENSE LEVY FOR THE YEAR 2016
RESOLUTION NO. .?x
WHEREAS,RCW 36.40.090 states that the Board of Mason County Commissioners
shall fix the amount of the tax levies to be raised for Current Expense.
IT IS THEREFORE DETERMINED,that the following be fixed as the amounts to be
raised by ad valorem taxes for the purpose of meeting the expenditures estimated in the 2016
Budget for Mason County Current Expense,Refund Levy,Mental Health, and Veterans'
Assistance Funds:
CURRENT EXPENSE FUND $9,228,454.15
MENTAL HEALTH FUND $ 173,757.70
VETERANS' ASSISTANCE FUND $ 78,189.92
REGULAR CURRENT EXPENSE LEVY $9,480,401.77
REFUND LEVY $ 30,454.23
TOTAL AMOUNT TO LEVY 2016 S 9,510,856.00
LEVY SHIFT FROM ROAD FUND
TO CURRENT EXPENSE S 1,824,000.00
This resolution reserves unutilized levy for banked capacity.
ADOPTED this :,D day of December 2015.
BOARD OF MASON COUNTY COMMISSIONERS
Ran Neatherlin, Chairperson
Terri Jeffreys,C&&is toner
Tim Sheldon, Commissr6ner
/AKFEST:
'-*JuleA—Wor,"Clerk of the o rd
APPROVED AS TO FORM:
Tim hi ehruad-,`Chief Deputy Prosecuting Attorney
J:\DLZ\Budget Info\2016\Levy Info\Levy Resolutions-CE with Assessor edits.doex
Elhi bi t- b
RESOLUTION NO. _l L
A RESOLUTION OF THE BOARD OF MASON COUNTY COMMISSIONERS OF SHELTON
WASHINGTON,MAKING A DECLARATION OF SUBSTANTIAL NEED FOR PURPOSES OF THE
SETTING THE LIMIT FACTOR FOR THE CURRENT EXPENSE PROPERTY TAX LEVY FOR THE
YEAR 2016.
WHEREAS,RCW 84.55.010 provides that a taxing jurisdiction may levy taxes in an amount no more than
the limit factor multiplied by the highest levy of the most recent three years plus additional amounts resulting from
new construction and improvements to property,newly constructed wind turbines, and any increase in the value of
state-assessed property;
WHEREAS,RCW 84.55.005(2)(c),the limit factor for a taxing jurisdiction with a population of 10,000
or over is the lesser of 101 percent or 100 percent plus inflation;
WHEREAS,RCW 84.55.005(1)defines"inflation"as the percentage change in the implicit price deflator
for personal consumption expenditures for the United States as published for the most recent 12-month period by the
Bureau of Economic Analysis of the federal Department of Commerce in September of the year before the taxes are
payable;
WHEREAS,"inflation"for July 2015 is 0.251 percent and the limit factor is 100.251 percent;
WHEREAS,RCW 84.55.0101 provides for use of a limit factor of 101 percent or less with a finding of
substantial need by two-thirds of the members when the board consists of four members or less;
WHEREAS,the Board of Mason County Commissioner finds that due to increased operating costs there is
a substantial need to set the levy limit at one hundred one percent.
NOW,THEREFORE,THE BOARD OF MASON COUNTY COMMISSIONERS OF THE
CURRENT EXPENSE TAXING DISTRICT OF MASON COUNTY WASHINGTON,DOES RESOLVE that
a finding is made of substantial need under RCW 84.55.0101,which authorizes the use of a limit factor of 101
percent for the Current Expense property tax levy for 2016.
ADOPTED this day of December 2015.
BOARD OF COUNTY COMMISSIONERS
MASON COUNTY,WASHINGTON
ATTEST:
a,�j��U
Rand Neatherlin,Chair
Juli Almanzor,Clerk of the Board
APPROVED AS TO FORM: Tim Sheldon,Commissioner
�im�Whitehe�a—cr,_Chief Terri Jeffreys, sioner
J:\RESOLUTIONS&ORDINANCES\RESOLUTIONS-ORDINANCES Word Files\2015\Substanial Need for CE Tax Levy.doc
A RESOLUTION FIIHNG THE AMOUNT OF AD VALOREM TAXES
FOR THE ROAD LEVY FOR THE YEAR 2016
RESOLUTION NO._ �
WHEREAS,RCW 36.40.090 states that the Board of Mason County Commissioners
shall fix the amount of the tax levies to be raised for Road Fund.
IT IS THEREFORE DETERMINED,that the following be fixed as the amounts to be
raised by ad valorem taxes for the purpose of meeting the expenditures estimated in the 2016
Budget for Mason County Refund Levy and Road Fund:
ROAD FUND $6,558,707.60
DIVERSION OF ROAD LEVY $1,200,000.00
LEVY SHIFT TO CURRENT EXPENSE $1,824,000.00
TOTAL ROAD LEVY $9,582,707.60
REFUND LEVY $ 20,003.67
TOTAL AMOUNT TO LEVY FOR 2016 $9,602,711.27
This resolution reserves unutilized levy for banked capacity.
ADOPTED this
1J day of December 2015.
BOARD OF MASON COUNTY COMMISSIONERS
Randy Neatherlin, airperson
1
Terri Jeffre mt issioner
0 a<' .
Tim Sheldon,Commissi er
ST: f
JUlre''� lmanzor,Clerk of the Board
APPROVED AS TO FORM:
rm White ief Deputy Prosecuting Attorney
J:\DLZ\Budget Info\2016Eevy Info\Lcvy Resolutions-Road with Assessor edits.doe
h 1 bi (—
MASON COUNTY 2016 ROAD PROPERTY TAX LEVY
RESOLUTION NO.
WHEREAS,the Board of Mason County Commissioners has met and considered its
budget for the calendar year 2016 and,
WHEREAS,the Road Fund(District's)actual levy from the previous year was
$9,500,474.00; and,
WHEREAS,the population of Mason County is more than 10,000; and now,therefore,
BE IT RESOLVED by the governing body of the taxing district(Road)that an increase
in the regular property tax levy is hereby authorized for the levy to be collected in the 2016 tax
year.
The dollar amount of the increase over the actual levy amount from the previous year
shall be$0,which is a percentage increase of 0%from the previous year. This increase is
exclusive of additional revenue resulting from new construction, improvements to property,
newly constructed wind turbines, any increase in the value of state assessed property, any
annexations that have occurred and refunds made. The district will collect an additional
$71,320.32 of revenue fi•om new construction and$10,913.28 from State Assessed Utilities and
$20,003.67 from refunds levied by the Treasurer.
This resolution reserves unutilized levy for banked capacity.
ADOPTED this day of December 2015.
BOARD OF MASON COUNTY COMMISSIONERS
i/
Randy N
atherlin, Chai erson
]L�4�'4�
Terri Jeffreys,CtAmAissioner
U cif
Tim Sheldon,Com issioner
]TEST:
Al anzor, Clerk of the Board
APPROVED AS TO FORM:
Tim White ief Deputy Prosecuting Attorney
J:\DLZ\Budget Info\2016\Levy InfoTevy Resolutions-Road with Assessor edits.doc
b) 6-7
RESOLUTION NO. 1Y-r
A RESOLUTION OF THE BOARD OF MASON COUNTY COMMISSIONERS OF SHELTON
WASHINGTON,MAKING A DECLARATION OF SUBSTANTIAL NEED FOR PURPOSES OF THE
SETTING THE LIMIT FACTOR FOR THE ROAD PROPERTY TAX LEVY FOR THE YEAR 2016.
WHEREAS,RCW 84.55.010 provides that a taxing jurisdiction may levy taxes in an amount no more than
the limit factor multiplied by the highest levy of the most recent three years plus additional amounts resulting from
new construction and improvements to property,newly constructed wind turbines,and any increase in the value of
state-assessed property;
WHEREAS,RCW 84.55.005 (2)(c),the limit factor for a taxing jurisdiction with a population of 10,000
or over is the lesser of 101 percent or 100 percent plus inflation;
WHEREAS,RCW 84.55.005 (1)defines"inflation"as the percentage change in the implicit price deflator
for personal consumption expenditures for the United States as published for the most recent 12-month period by the
Bureau of Economic Analysis of the federal Department of Commerce in September of the year before the taxes are
payable;
WHEREAS,"inflation'for July 2015 is 0.251 percent and the limit factor is 100.251 percent;
WHEREAS,RCW 84.55.0101 provides for use of a limit factor of 101 percent or less with a finding of
substantial need by two-thirds of the members when the board consists of four members or less;
WHEREAS,the Board of Mason County Commissioner finds that due to increased operating costs there is
a substantial need to set the levy limit at one hundred one percent.
NOW,THEREFORE,THE BOARD OF MASON COUNTY COMMISSIONERS OF THE ROAD
TAXING DISTRICT OF MASON COUNTY WASHINGTON,DOES RESOLVE that a finding is made of
substantial need under RCW 84,55.0101,which authorizes the use of a limit factor of 101 percent for the Road
property tax levy for 2016.
ADOPTED this day of December 2015.
BOARD OF COUNTY COMMISSIONERS
MASON COUNTY,WASHINGTON
ATTEST:
Randy eatherlin,Chair
Julie hnanzor,Clerk of the Board
APPROVED AS TO FORM: Tim Sheldon,Commissioner
im Whitehead,Chief DPA Terri Jeffreys, o is ner
J:\DLZ\Budget Info\2016\Levy Info\Substanial Need for Road Tax Levy.doc
RESOLUTION NO.
AUTHORIZING A SHIFT OF$1,824,000 FROM THE ROAD LEVY TO THE GENERAL LEVY FOR
2016
WHEREAS,pursuant to RCW`84.52.043,at the option of the County Legislative Authority,some
of the unused levy capacity of the County Road Fund may be shifted to the County General Fund,provided
that: 1)the rate for the General Levy does not exceed$2.25/$1,000 of assessed value;and 2)the total levy
rate for both the General Levy and the Road Levy within the County does not exceed$4.05/$1,000 of
assessed value;and 3)the City of Shelton Metropolitan Park District will have its capacity reduced as the
result of the shift;however the County and the City will enter into an agreement to buy-down the impact to
the Metropolitan Park District and the actual amount will be determined after the levy rates are calculated
by the County Assessor;4)Following the buy-down,the aggregate of levy rates for all junior and senior
taxing districts,other than the state,does not exceed$5.90/$1,000 of assessed value;and
WHEREAS,a shift in the amount of$1,824,000 from the Road Levy to the General Levy will not
cause the County to increase the total of the two levies in excess of the statutorily allowed 1%increase;and
WHEREAS,in the event that calculations made after final values are available would conflict with
any provisions set forth in RCW 84.52.043,the County Assessor will reduce the levy shift to an amount
that will not cause conflict with any provisions set forth in RCW 84.52.043;and
NOW,THEREFORE,BE IT RESOLVED AND IT IS HEREBY ORDERED that$1,824,000 is
shifted from the Road Levy to the General Levy for collection in 2016.
Dated this day of December,2015.
BOARD OF COUNTY COMMISSIONERS
MASON COUNTY,WASHINGTON
ATTEST:
VAImanzor,
Randy eatherlin, Chair
ie Clerk of the Board
KIA
APPROVED AS TO FORM: Tim Sheldon,Commissioner
T mt W i et ea ;Chief D�PA � Terri Jeffreys,C mi sioner
RESOLUTION NO. (: 1
A RESOLUTION CERTIFYING PROPERTY TAX LEVIES FOR COLLECTION IN 2016
WHEREAS, the Board of Mason County Commissioners must by law (RCW 84.52.070)certify to the Mason
County Assessor the amount of taxes levied upon the property in the county for county purposes, and the
respective amounts of taxes levied by the Board for each city, town and taxing district,within or
coextensive with the County,for city, town or district purposes; and,
NOW, THEREFORE, BE IT RESOLVED, by the Board of Mason County Commissioners that the attached
schedule constitutes the levies for the county, cities and taxing districts on all taxable property in Mason
County, Washington, as shown by the assessment rolls for the year 2016.
BE IT FURTHER RESOLVED, that should the valuation of one or more districts change significantly, the
County Assessor with permission of the taxing district, is hereby authorized to adjust the amount of taxes
levied, upon written notification to the Mason County Board of Commissioners.
DATED this�day of December, 2015.
BOARD OF COUNTY COMMISSIONERS
MASON COUNTY,WASHINGTON
ATTEST:
17
vr v�� r' Rand Neatherlin, Chair
Ju a Almanzor, Clerk of the Boa
APPROVED AS TO FORM: Ti Sm heldon, Commissioner
L""�Am
Tim Whitehead, Chief DPA Terri Jeffrey , issioner
J:\RESOLUTIONS&ORDINANCES\RESOLUTIONS-ORDINANCES Word Files\2015\Certification of Levies to
Assessor.docx
f
District = =2096 Certified L�uy _
Mason County
COUNTY CURRENT EXPENSE $9,228,454.15
COUNTY CURRENT EXPENSE REFUND LEVY $30,454.23
COUNTY MENTAL HEALTH $173,757.70
COUNTY VETERANS RELIEF $78,189.92
Total Current Expense $9,510,856.00
COUNTY ROAD FUND $6,558,707,60
COUNTY ROAD FUND REFUND LEVY $20,003.67
COUNTY ROAD-DIVERSON $1,200,000.00
COUNTY ROAD-LEVY SHIFT TO CURRENT EXPENSE $1,824,000.00
Total County Roads $9,602,711,27
SKOKOMISH FLOOD ZONE $0.00
Cities
CITY OF SHELTON $1,882,149.00
CITY OF SHELTON-FIREMEN'S PENSION $0.00
CITY OF SHELTON EMS $202,700.00
CITY OF SHELTON BOND $234,585.00
Hospitals
HOSPITAL DISTRICT#1 -ADMIN FUND $2,121,265.97
HOSPITAL DISTRICT#2 $471,000.00
Ports
PORT OF ALLYN $270,673.59
PORT OF DEWATTO $50,000.00
PORT OF GRAPEVIEW $25,000.00
PORT OF HOODSPORT $92,593.00
PORT OF SHELTON $700,000.00
MiS&Districts'
METROPOLITAN PARK DISTRICT $441,879.00
Schools
SCHOOL DISTRICT#42-SOUTHSIDE-M&O $668,592.00
SCHOOL DISTRICT#42-SOUTHSIDE-BOND $285,000.00
SCHOOL DISTRICT#54-GRAPEVIEW-M&O $692,838,00
SCHOOL DISTRICT#54-GRAPEVIEW-CAP PROJ $650,000.00
SCHOOL DISTRICT#54-GRAPEVIEW-BOND $880,000.00
SCHOOL DISTRICT#65-MCLEARY-M&O $685,000.00
SCHOOL DISTRICT#65-MCLEARY-BOND $549,336.00
SCHOOL DISTRICT#68-ELMA-M&O $3,170,610,00
SCHOOL DISTRICT#309-SHELTON-M&O $7,282,699.80
SCHOOL DISTRICT#309-SHELTON-BOND $2,905,693.22
SCHOOL DISTRICT#311 -MARY M KNIGHT-M&O $666,519.00
SCHOOL DISTRICT#402-PIONEER-M&O $2,891,360.00
SCHOOL DISTRICT#402-PIONEER-BOND $1,350,000.00
SCHOOL DISTRICT$403-NORTH MASON-M&O $4,660,046.27
SCHOOL DISTRICT$403-NORTH MASON-CAP PROJ $633.76
SCHOOL DISTRICT$403-NORTH MASON-BOND $2,625,804.19
SCHOOL DISTRICT#404-HOOD CANAL-M&O $1,655,806.00
SCHOOL DISTRICT#404-HOOD CANAL-BOND $800,000.00
District - 20�6 Certifidd Levy
Fire Districts
FIRE DISTRICT#1 EXPENSE $121,402.33
FIRE DISTRICT#1 EMS $43,477.73
FIRE DISTRICT#3 EXPENSE $391,284.52
FIRE DISTRICT#3 EMS $70,929.42
FIRE DISTRICT#4 EXPENSE $957,677.89
FIRE DISTRICT#4 EMS $360,000.00
FIRE DISTRICT#5 EXPENSE $3,100,898.98
FIRE DISTRICT#5 EMS $1,076,650.00
FIRE DISTRICT#6 EXPENSE $560,947.39
FIRE DISTRICT#6 EMS $142,544.34
FIRE DISTRICT#9 EXPENSE $92,000,00
FIRE DISTRICT#9 EMS $68,000.00
NMRFA#10 EXPENSE $2,352,601.01
NMRFA#10 EMS $827,854.00
FIRE DISTRICT#11 EXPENSE $240,918.45
FIRE DISTRICT#11 EMS $47,943.00
FIRE DISTRICT#12 EXPENSE $88,000.00
FIRE DISTRICT#12 EMS $63,000.00
FIRE DISTRICT#13 EXPENSE $155,581.54
FIRE DISTRICT#13 EMS $88,838.41
FIRE DISTRICT#16 EXPENSE $118,450.38
FIRE DISTRICT#17 EXPENSE $78,000.00
FIRE DISTRICT#17 EMS $38,000.00
FIRE DISTRICT#18 EXPENSE $216,000.00
FIRE DISTRICT#18 EMS $56,500.00
FIRE DISTRICT#18 BOND $92,000.00
Ohl h)
RESOLUTION NO.
ADOPTION OF 2016 BUDGET
WHEREAS,the Board of Mason County Commissioners did meet in special session in
the Commission Chambers on the first Monday in December 2016 at the hour of 9:00 AM,
pursuant to public notice and as required by law for the purpose of adopting the budget for the
year 2016; and
WHEREAS,said budget was compiled on 2015 property valuation as assessed by the
Mason County Assessor; and
WHEREAS;the Road Fund Budget was prepared as required by RCW 36.82.160 and
the County Road Administration Board;
NOW THEREFORE BE IT RESOLVED THAT 2016 budgetary salary and benefit
expenditure line items shall not be utilized to meet obligations authorized by other portions of the
budget; and salary and benefit expenditure line items shall not be increased by other portions of
the budget; and no additions of staff(either part or full time)or changes in salary and/or
classification are permitted without approval of the Board of Commissioners.
BE IT FURTHER RESOLVED THAT that the Mason County Budget for 2016 is
hereby adopted according to RCW 36.40.080 at the department level with two separate totals for
salary/benefits expenditures and operating expenditures in the Current Expense Fund and at the
fund level for all other funds(Attachment A which is hereby incorporated as part of this
resolution).
Copies of the 2016 Budget will be available by January 29, 2016.
Adopted this I -f h day of December 2015.
BOARD OF COUNTY COMMISSIONERS
MASON COUNTY,WASHINGTON
ATTEST:
�C Randy Neatherlin, Chair
Julie Almanzor, Clerk of the oa d I�
APPROVED AS TO FORM: Tim Sheldon,Cdrimiissioner
I'
Tim Whitehead, Chief DPA Terri Jeffrey—'wimitsioner
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