Meeting Type: BCC Regular Meeting
Meeting Date: 2/17/2021
Item Status: Addendum
From: Wayne Dyess, County Administrator
Submitted by: Miranda N. McKinnon, Administrative Support Specialist IV
______________________________________________________________________
ITEM TITLE
Title
Resolution #2021-053 of the Baldwin County Commission - Act No. 90-449 (Fire Tax) - Magnolia Springs Volunteer Fire Department - Approval of Use of Fire Tax Proceeds
Body
STAFF RECOMMENDATION
Recommendation
Take the following actions:
1) Adopt Resolution #2021-053 of the Baldwin County Commission which provides the Baldwin County Commission’s required approval for the Magnolia Springs Volunteer Fire Department to utilize its proceeds of taxes derived by Act. No. 90-449 as security for repayment of a loan not to exceed $45,000.00 (and the repayment of said loan’s applicable interest) for the purchase of property adjacent to Magnolia Springs Station 1 located at 14809 Gates Avenue (Parcel No. 55-08-38-0-000-026.001) to provide for future expansion of the current station; and
2) Authorize the Baldwin County Commission Chairman to execute any other necessary documentation related to the adoption of Resolution #2021-053, including any other assurances, certificates and financing documents or approvals to affect such approval and purchase of the above described property. This approval does not in any way constitute any financial involvement or obligation of the Baldwin County Commission.
End
BACKGROUND INFORMATION
Previous Commission action/date: N/A
Background: The Baldwin County Commission received a written request (see Exhibit A to Resolution #2021-053) from Magnolia Springs Volunteer Fire Department on February 11, 2021, asking the Commission for approval for said entity to use its proceeds of taxes derived by Act No. 90-449 as security for repayment of a loan not to exceed $45,000.00 (and the repayment of said loan’s applicable interest) for the purchase of property adjacent to Magnolia Springs Station 1 located at 14809 Gates Avenue (Parcel No. 55-08-38-0-000-026.001) to provide for future expansion of the current station.
The Baldwin County Fire Chiefs’ Association has approved the request by resolution as required (see Exhibit B to Resolution #2021-053).
BACKGROUND ON ACT NO. 90-449:
In 1990, Act No. 90-449 was adopted by the Alabama Legislature as a Local Act calling for a referendum election on the question of whether or not the qualified voters of Baldwin County desired to levy upon themselves a 1 ½ mill tax on all property for the specific use by the fire departments in the county. The referendum election was held on June 26, 1990, whereby the qualified voters of the county voted in the majority to install the “fire tax.”
Act No. 90-449, specifically sets forth certain requirements of which one remains what the revenue can be spent for by each fire department.
Act No, 90-449, specifically at Section 3, states that revenue derived from the fire tax may be used for the following purposes:
“Section 3. (a) Fire departments which participate in the distribution of tax proceeds shall expend such funds only for the acquisition of fire trucks, fire stations, fire equipment, communications, fire training, fire vehicle and station insurance, oil, gas, hydrants, utilities, and vehicle or station repair. Such funds shall not be used to pay salaries, purchase food or drink, or to hold fund raising projects.
“(b) Any exceptions to the above appending guidelines must be approved by the Baldwin County Fire Chiefs Association and the Baldwin County Commission.”
FINANCIAL IMPACT
Total cost of recommendation: N/A
Budget line item(s) to be used: N/A
If this is not a budgeted expenditure, does the recommendation create a need for funding? N/A
LEGAL IMPACT
Is legal review necessary for this staff recommendation and related documents?
N/A
Reviewed/approved by: N/A
Additional comments: N/A
ADVERTISING REQUIREMENTS
Is advertising required for this recommendation? N/A
If the proof of publication affidavit is not attached, list the reason: N/A
FOLLOW UP IMPLEMENTATION
For time-sensitive follow up, select deadline date for follow up: N/A
Individual(s) responsible for follow up: Administration
Action required (list contact persons/addresses if documents are to be mailed or emailed):
Administration - Letter and Resolution to:
Chief Kaylan Driskell
Magnolia Springs Volunteer Fire Department
Post Office Box 51
Magnolia Springs, Alabama 36555
cc: Chief Tony Lovell, President
Baldwin County Fire Chiefs’ Association
23100 McAuliffe Drive
Robertsdale, Alabama 36567
Additional instructions/notes: N/A