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CASS COUNTY <br />COMMISSION POLICY MANUAL 13.72 <br /> <br />SUBJECT: COUNTY SALES TAX FOR FLOOD RISK REDUCTION AND RECOVERY <br />PROJECTS <br /> <br />ADOPTED DATE: DECEMBER 4, 2017 PAGE 1 OF 4 <br /> <br /> <br />PURPOSE <br /> <br />The purpose of this policy is to provide guidance for the administration and funding of projects <br />with Cass County Flood Control Sales Tax funds. <br /> <br />GENERAL PROVISIONS <br /> <br />As passed during the 2010 election and extended in the 2016 election, the voters approved the <br />following: The Cass County Home Rule Charter be amended to extend the existing flood- <br />protection-related sales, use, and gross receipts tax of one-half of one percent (1/2%) to be used <br />solely for the engineering, land purchase, construction, and maintenance of flood control <br />measures including the Metro Flood Diversion Project including associated special assessments <br />and indebtedness, through December 31, 2084, and shall be rescinded when all of the costs, <br />obligations, and debt for said project have been paid in full and satisfied, whichever event occurs <br />first as provide in Resolution #2016-20. <br /> <br />Cass County Commission Policy 38.23 outlines Ordinance #2010-2 Amended (Flood Control <br />Sales Tax) which serves as the ordinance for the establishment and regulation of the Cass County <br />Flood Control Sales Tax. <br /> <br />This policy governs expenditures of funds from a one half percent County sales tax that started <br />in 2011 and will end in 2084 to fund flood risk reduction projects. The primary purpose of the <br />sales tax measure is to fund local costs associated with a planned Fargo Moorhead Area Flood <br />Diversion project in either Minnesota or North Dakota. The planned diversion project will not <br />address all flood damage risks in Cass County. Additional measures are necessary to reduce <br />risk to areas within and outside of the diversion perimeter. Sales tax proceeds may also be <br />expended for the Diversion and other flood risk reduction or recovery projects subject to funding <br />availability and approval by the County Commission. The County sales tax proceeds should be <br />used to leverage other sources of funding when possible. <br /> <br />County sales tax funds expended within incorporated cities: The County Commission through <br />the Flood Sales Tax Committee may consider requests for flood risk reduction and recovery <br />funding from cities within Cass County. The city will be responsible for planning and engineering <br />costs associated with the project. Plans and specifications should be prepared by a professional <br />engineer registered within the State of North Dakota. Projects won’t be considered if they are <br />strictly for new city development, especially cases where a developer would be shifting their cost <br />to the County Flood Sales Tax. The city should also be able to demonstrate that other revenue <br />sources for the project have been actively sought out. The preferred funding split is that City <br />funds match the County sales tax proceeds on a 1:1 basis. Other funding splits may be <br />considered by the Commission on a case by case basis to allow consideration to be given to <br />unique circumstances and the ability of the City to pay 50% of the local cost share. <br /> <br />