e. Flood risk reduction projects letter

CASS COUNTY COMMISSION POLICY MANUAL 38.23 SUBJECT: ORDINANCE #2010-2 (FLOOD CONTROL SALES TAX) ADOPTED DATE: DECEMBER 20, 2010 PAGE 3 OF 4 Contract with Tax Commissioner. The Cass County Auditor is hereby authorized to contract with the Tax Commissioner for administration and collection of taxes imposed by this Ordinance. The County Auditor has all powers granted to the Tax Commissioner and in the absence of a valid contract with the Tax Commissioner or failure of the Tax Commissioner to perform the delegated duties, shall perform these duties in place of the Tax Commissioner. Dedication of Tax Proceeds. 1. The proceeds of the sales, use, and gross receipts taxes, which are imposed pursuant to the Cass County Home Rule Charter, shall be solely utilized for the purposes outlined in Resolution No. 2010-26. The proceeds may be used for the engineering, land purchase, construction, and maintenance of a Red River Diversion and other flood control measures or the payment of special assessments or debt incurred for a Red River Diversion and other flood control measures as authorized by the Cass County Commission. 2. Until expenditures are made pursuant to Resolution No. 2010-26, the tax receipts shall be placed and segregated in a separate fund maintained by Cass County Government. The fund balance of the fund shall be invested as part of the pool of county investments and the prorata share of interest credited to the tax fund. The interest earned off the tax shall be used for the same purposes as the tax funds under Resolution No. 2010-26. In the event that expenditures of the tax funds generate income or other gains, the cash proceeds of such income or other gains shall be deposited in the tax fund and shall be used for the purposes outlined in Resolution No. 2010-26. 3. The funds in the Sales Tax Flood Fund in excess of what is needed to match the City of Fargo for the diversion project will be governed by Commission Policy No. 13.72 as passed by the County Commission on August 2, 2010, which includes the following: County sales tax funds expended within incorporated cities: The County Commission may consider requests for flood risk reduction and recovery funding from cities within Cass County. The city will be responsible for planning and engineering costs associated with the project. Plans and specifications should be prepared by a professional engineer registered within the State of North Dakota. The city should also be able to demonstrate that other revenue sources for the project have been actively sought out. The preferred funding split is that City funds match the County sales tax proceeds on a 1:1 basis. Other funding splits may be considered by the Commission on a case by case basis to allow consideration to be given to unique circumstances and the ability of the City to pay 50% of the local cost share.