HomeMy WebLinkAboutSpecial Council February 7 1992WHATCOM COUNTY COUNCIL
SPECIAL MEETING
February 7, 1992
The meeting was called to order at 9:00 a.m. in the Council Chambers, 2nd floor, 1000 N.
Forest, by Chairperson Dan Warner.
Present: Absent:
Ken Henderson Dennis Vander Yacht
Bob Imhof
Marge Laidlaw
Larry Harris
Barbara Brenner
1. OPTIONS FOR FUNDING COUNTY-WIDE FLOOD PROGRAMS (AB91 -071L)
Shirley Van Zanten, County Executive, pointed out that before her office can begin
working on the program, the Council needs to respond to questions listed in the "Flood
Control Zone District Funding Mechanism Evaluation Summary" document provided by
Program Analyst Linda Irvin. Irvin was present to answer questions about the proposal.
Topics discussed: Percentages for taxing purposes; rationale for the basis tentatively
set earlier; criteria to be utilized for defining major groups; parcels with multiple land use
codes; Executive's recommendation.
Dave Bayes, a northeast county resident, expressed concern about the fairness of the
charges; a person in a half million dollar house on the flood plain may pay as little as $15,
while someone with acreage that has no interaction with the flood plain may pay as much
as $500.
Keith Wlllnauer, County Assessor, pointed out that much of what Irvin is presenting
comes from the Assessor's Office data base which deals with utility of the land use. He
suggested that perhaps the Council could utilize a cap -out, where a land owner pays
cumulative amounts until he reaches a maximum tax amount; some tax districts use this.
Imhof suggested going back to a per parcel charge of about $20 per year for two
years, which would be easier.
In answer to Willnauer's point that there were still property definitions needed,
questions of equity (in terms of property valuation) that need to be answered. Imhof pointed
out that this is a temporary tax for just two years. This money is a catch -up for what should
have been done over the past ten years. Once the work is done, the cost of maintenance
will be distributed differently and will be less.
Fred Nowicke, Everson, suggested finding a way that would be simple, yet that would
Council Minutes, February 7, 1992, p. 1
be based on valuation, too.
Ed Henken, County Engineer, discussed the financing of the Deming Diking District,
which was ad valorem.
Discussion summary: a basic per parcel charge with incremental charges based on
valuation. Discussed a basic charge of $15.00 for a $0 to $100,000 valuation, which would
raise $1.3 million. Committee will come back to this after working out definitions of parcel.
Willnauer pointed out that defining parcel could be difficult: time share
condominiums or little slivers of land or a well site, for example. He suggested using
valuation from the beginning and make the categories fit valuation.
Barbara Cory disagreed with charging per parcel because of the way the senior
citizens' tax parcels are separated.
Willnauer said that the ad valorem (valuation) system is probably the easiest and
most equitable way. There are, however, four problem areas: forestry lands, public lands,
Indian lands, and Federal lands. Forestry is valued on a current use basis rather than fair
market value. The other three are not taxed.
Doug Dobbins, Nooksack Diking District, talked about the Yakima Indian fee lands
and the taxing done there. Suggested that the Indians be asked for a "contribution" rather
than speaking of "taxing." The Indians would be more cooperative under that scenario.
Warner indicated that the Indians had told him they would be willing to pay
something toward the Diking District; this would, though, have to be negotiated.
Willnauer volunteered to construct a data base which Council could use as a basis
for deciding on the rates to be assessed.
Cory pointed out that in order to collect for 1992, the work needs to be finalized so
they can bill by May 15. Also, the minimum tax worth collecting is $5, or the County loses
money on the collection process.
Henken identified several methods that could be used for assessing the County roads.
He prefers the method used by the Deming Diking District.
Items discussed: the definition of "parcel'; putting a fair market value on timber
lands, looking to the formula used by the Deming Diking District for assessing roads and
timber lands; assessing generally exempt property like churches; contacting the Indians and
the Federal government for their "contributions'; minimum valuation at which a property
holder would be taxed; person who would defend the County in an appeal; when Willnauer
could have the generated data base for Council.
Council Minutes, February 7, 1992, p. 2
No formal action was taken. The trend at this time is to make an assessment based
on valuation of the property, including normally exempt properties, roads, and fair market
value of forest lands. The U.S. Government and the Indians will be asked to "contribute."
A valuation cap will be established. Tax bills under $5 will not be generated.
Warner asked Bob Woods to summarize the plan in a letter to Randy Watts and to
ask Watts for a legal opinion.
The discussion will be continued Friday morning, February 21, at 9:00 a.m. Willnauer
will have his material available to Council members by Friday, February 14.
ATTEST:
WHATCOM COUNTY COUNCIL
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ancy C Acting Clerk Daniel M. Warner, Chairman
MINUTES \SPMTG.207
Council Minutes, February 7, 1992, p. 3