Welcome everyone to Elizabeth City Council regular meeting for September 15, 2025.

And I'd like to ask Councilmember Tim Isaacs if he would please lead us in the indication.

Dear Lord, we are thankful for yet another beautiful day for the opportunity to live and raise our families in a community that continues to grow and thrive.

Lord, we ask you to guide us as we work to be good stewards of the blessings you have provided for us.

Help us to be mindful of those that are struggling, searching for support and relief from the burdens they are carrying.

Help us to keep an open mind and an open heart to all the very perspectives and concerns of the people of this great community.

Continue to bless our first responders and those tasked with the care of our children and our elderly.

Let us remind of the sacrifices that were made by those that came before us so that we might leave things better than we found them for the generations to come.

In your name we pray.

Amen.

Amen.

If you join me in the pledge, I pledge allegiance to the flag of the United States of America and to the Republic for which it stands one nation.

Okay, we will start with approval of minutes from August 25th, 2025.

If I can get a motion and a second, please.

Second.

All in favor?

Opposed.

Seeing none, motion carries.

Tonight we are going to read a have first reading on three different ordinances that pertain to tax rates here in Elizabeth Town.

Uh we have our finance officer Jeff Hawkins here, and before we get to voting on that, on those three different first readings, I'd like for him to get up if he doesn't mind, explain a little bit about what that looks like.

I also want him to touch on uh the fact that we have not raised taxes for any of these three tax rates for as long as he's been here, which is 17 years, and uh how we ended up coming to the number that we came up with on the real property and personal property tax rate, if you would please do.

Um thank you, Mayor.

Um every year, every local jurisdiction, counties, cities all go through the same process and get information from usually the PBA, and based on those assessed property values, we calculate um our current property tax rate or for the upcoming year.

Um as everybody sees property tax values are going up.

And basically per state law, we're not allowed to capitalize on those giant increases.

Um there is a formula that we have to go through, and um we can basically take up to the same amount of revenue that we received the prior year, and up to a small percentage if we hold a public hearing.

We can go larger, but that requires a public hearing and it is subject to a recall uh through an election or thorough voting.

Um we haven't been taking the extra 4%, which is we can take up to a maximum of 4%.

We have not been taking that, and we have also not raised property taxes.

Um since I've been here, it's not quite 17 years.

Don't even feel like it, that can be honest.

But um, at least I know going back to 2012.

We have not increased any of our property tax rates.

We've had some occupational tax increases, some other things, but property tax values or rates have not gone up.

If you feel like your your bill is going up, keep in mind that on the same bill now, we have hardened county tax rate and your school tax, either being Harden County School tax or Elizabeth Town City School tax.

Typically those are going up.

So if your bill goes up, don't look at it and think it's automatically the city or even the county, that's going up.

For instance, on our bill on a city property tax bill.

If your house value is approximately 100,000, our tax that we get out of that is about $100.

Now, the school taxes are considerably more than that, so they do get a lot more.

So I know everybody rushes to assume that's always a city increase, but it's not.

So we try everything we can to keep the bills the same.

So I know everybody's thinking, what are we prefacing right now?

So I'll say that for Ken, but um we have been very consistent with our property tax values, and in fact, in the last three or four years, we've lowered them twice now.

So everybody keep that in mind.

Um we generate majority of our tax revenue from our occupational, not from our property tax lesson.

So Judge Howard, we will start with the first reading of ordinance number 23, 2025 by motion setting tax rate for all motor vehicles and watercraft if I can get a motion in the second to read.

Second.

All in favor?

Aye.

Opposed, Judge Howard.

This is a first reading, be it ordained by the city of Elizabeth Town that from and after the passage, approval, and publication of this ordinance as follows that an advalorum tax of 11.6 cents on each 100 of assessed valuation of all motor vehicles and watercrafts taxable for municipal purposes in the city be in the same as hereby levied as of January 1, 2026.

For the purpose of raising revenue to pay salaries of officers and employees of the city, to pay for repairs and maintenance of streets and public ways, the public and other property of the city to pay for lighting the streets, the maintenance and operation of the fire and police departments, and all other proper and legal demands against the city.

Said tax shall be paid by the Harding County Clerk.

This ordinance shall be effective on or after its adoption, publication, and posting as provided by law.

Be it further ordained by the mayor and or his designee is authorized and directed to take all steps necessary to perfect this ordinance, read the first time the 15th day of September of 2025.

Any discussion.

Takes us to ordinance number 24, 2025, setting franchise tax rate on all eligible bank deposits.

If I can get a motion in the second read, please.

Second.

All in favor?

Opposed, Joe Tower.

Be it ordained by the city of Elizabeth Town that from and after the passage, approval, and publication of this ordinance as follows.

One, there's there is hereby imposed on all financial institutions as defined by KRS Chapter 136, located within the City of Elizabeth Town for the 2025 tax year, a franchise tax at the rate of 0.025% on all eligible deposits as defined in KRS Chapter 136, maintained by such financial institutions.

Two, that all taxes hereby levied shall become due and payable as provided by law, together with special levies heretofore made for street improvements.

If any tax bill is not paid on before January 1st of 2026, the said tax bill shall be declared delinquent and shall bear interest at the rate of 6% per annum or one half of 1% per month or fraction thereof until paid.

In addition, a penalty of 10% of the amount of tax for general purposes and special assessments shall be added to said bill and collected, being the penalty for non-payment when due.

Is further ordained that in the event any such tax bill shall be paid during the month of October or November of 2025, a 2% discount shall be allowed by the Elizabeth Town Director of Finance.

Be it further ordained, the mayor and or his designee is authorized and directed to take all steps necessary to perfect this order, read for the first time this 15th day of September.

And so no change in that percentage or rate.

Second.

All in favor?

Opposed tower.

Again, first reading.

Be it ordained of the city of Elizabeth Town that from and after the passage, approval, and publication of this ordinance as follows.

One, that an ad billorium tax of 10.7 cents on each 100 assessed value of all rent the state and tangible personal property taxable for municipal purposes in the city of Elizabeth Town, being the same as hereby levied for the purpose of raising revenue to pay salaries of officers and employees of the city to pay for repairs and maintenance of streets and public ways, and public and other property of the city to pay for lighting the streets, the maintenance and operation of the fire and police departments, and for all other proper and legal demands against the city.

B and the same is hereby levied for the purpose of raising revenue to pay salaries of officers and employees of the city to pay for repairs and maintenance of streets and public ways and public and other property of the city to pay for lighting the streets, the maintenance and operation of the fire and police departments, and for all other proper and legal demands against the city.

Two, that all taxes hereby levied shall become due and payable on December 1st of 2025 as provided by law.

And if any tax bill is not paid by December 31st, 2025, said tax bill be declared delinquent and shall owe a penalty of 5% if paid by January 31st of 2026.

In addition, a penalty of 21% of the amount of tax will be owed for bills paid after January 31st of 2026.

Additional penalties and interest will accrue once the Harden County Sheriff's Office transfers delinquent tax bills to the Harden County Clerk as required by KRS 134.122.

General purposes and special assessments shall be added to said bill and collected, being the penalty for non-payment when due.

Three, a discount of 2% shall be allowed on that portion of the tax bill for general purposes if paid by November 30th of 2025.

Four, that the ad valorium tax bill will be mailed by first class to the property owner as of January 1, 2025, as provided by the Hardin County PDA of the Ad Valorum Tax Bill can be received by mail at the Hardin County Sheriff's Office, which is 150 North Provident Way, Suite 101, Elizabeth Town, Kentucky, 42701, or in person at the Harden County Government Building at the same address.

This ordin shall be effective on or after its adoption, publication, and posting as provided by law.

Be it further ordained that the mayor and/or his designee is authorized and directed to take all steps necessary to perfect this ordinance read for the first time this 15th day of September 2025.

Any discussion?

So 10.7 per 100 is down.

We have decreased that from 11 cents per 100.

So we have decreased the real and personal property tax rate.

Now we will go to municipal orders.

Municipal order 54 2025, accepting bid for concession equipment for the outdoor music venue.

If I can get a motion and a second to read, please.

Motion.

Accepted.

All in favor?

Aye.

Opposed.

Judge Howard.

At a regular meeting of the city council held on the date set out below.

At the first being read, a motion to adopt the following municipal order was duly made, seconded and approved.

Whereas the city prepared bid documents and publicly advertised the project and received four bids that were publicly opened on July 10th of 2025 for food service equipment at the outdoor music venue project.

Now be it ordered by the Elizabeth Town City Council to accept the bid from Breckenridge Kitchen Equipment and Design for food service equipment for the outdoor music venue project in an amount not to exceed 1,626,533.

This would be contract number 38 of 2025.

Be it further ordered that the mayor and or his designee is hereby authorized and directed to take all steps necessary to perfect this order, including but not limited to signing all contracts, documents, obtaining the necessary permit, and approving change orders with the aggregate amount not to exceed 162,653 and 30 cents.

Read adopted and approved this 15th day of September.

Any discussion.

All in favor?

Aye.

Opposed.

Seeing none, motion carries.

That was quick.

Now we're to public comments.

Anyone have any public comments?

City Council Information Items.

Our next meeting will be September 22nd, 2025.

And Heartland Harvest Festival is in two weeks, September 27th.

We hope to see everybody out there.

We've got Montgomery Gentry set up on stage behind the Justice Center, like we've done the last couple concerts that have been a big hit.

We're excited to have them down here.

I do want to bring up a loss that we've had here recently.

Many of you all may know Mr.

Elvin Smith, who has been a wealth of local historic knowledge for years, passed away apparently last night or this morning.

And uh so all prayers go out to him and his wife and his kids.

Great person.

He was very instrumental in uh what they've done with the Arden County Historical Museum.

And uh, if you ever go on Facebook and you go to old photos of Harden County, um a good many of those that he's put on there, or a good many of those that are on there, he has put on there.

And uh he's just a fine guy that's been a wealth of knowledge uh for local history for years, and he's gonna be desperately missed.

So uh please pray and uh keep that family in your thoughts.

That's all I have.

Y'all have anything?

Gum is good Saturday.

Thank you.

Johnny Wild.

So so counting.

Okay.

I may have even two tickets worth.

But it was good.

Anybody else?

With that, we will go close meeting pursuant to KR S61.810 section one as designated by motion to conduct deliberation on future acquisition or sale of real property by the city.

If I can get a motion and a second, please.

I know you'd be asking.

All in favor?

Aye.

Opposed?

Seeing none, motion carries, and we will not have action coming out.

Thank you all.