Supervisors order park cleanup

By Danica Baker
Herald Staff Writer

April 15, 2008 10:23 am

— CLINTON — The Clinton County Board of Supervisors has authorized County Attorney Mike Wolf to send a letter to the owners of Buffalo Bill Estates to clean up a nuisance.
The Iowa Department of Natural Resources revoked the waste disposal permit of the mobile home park in Folletts known as the “Buffalo Bill Mobile Home Park,” located at 3737 292nd St., last year and the park was closed, forcing the residents to leave their homes. During a discussion before the board in August, neighbors said trailers in the mobile home park were being demolished or scrapped and the remaining debris was being left at the site. The former owner was issued a cease and desist order regarding the dismantling of trailers in the park and was told to begin cleanup of the debris. After Wolf said the mess is creating a health and safety hazard, the supervisors authorized Wolf to begin the nuisance abatement process.
On Monday, Wolf issued a letter addressed to the board and explained that the nuisance continues to exist and neighbors report that illegal dumping is occurring at the site. Wolf said the park has no funding to abate the nuisance and advised the board that the county will need to assess costs against the property for abatement actions. He recommended the board designate a supervisor to lead the abatement action, estimating the time needed to be in the range of 100 to 120 hours and costs to be fronted by the county in the range of $30,000.
Wolf provided the board with a proposed Notice to Abate letter to be sent to the property owner. In it, Wolf advises the owner on behalf of the county that abatement of the nuisance is necessary by May 15 or the county will take action in the form of hiring a contractor to clean up the property and assess the costs against the property in the same manner as a property tax.
The board authorized Wolf to send the Notice to Abate. Wolf added that taxes due on the property total more than $26,000, not including trailers with tax sales certificates outstanding, estimating a dozen trailers at $2,500 per trailer.
Later in the agenda, the supervisors discussed a Low Moor Fire Department request for property tax abatement. On March 17, a representative of the LMFD, Winston Rock, approached the board with a tax abatement request saying the fire department acquired property at 420 Third St. but did not submit paperwork to the county for tax exempt status on time.
Rock said the paperwork has been submitted to have the property taxes abated for the next fiscal year, but the fire department is requesting abatement of taxes from when the property was acquired in the end of September to July.
Wolf advised that the board is well within its authority to abate the taxes.
The board asked Wolf to seek a legal means to authorize the tax abatement.
On Monday, Wolf provided the board with a copy of a proposed resolution approving the abatement and a letter to the LMFD explaining the resolution. He said finding a legal way to abate the taxes was very difficult. Wolf said that while the fire department serves the city, it is not a city fire department but a private entity.
He said that the fire department can be classified as a political subdivision, “premised on the fact that you can request taxes be levied to service your debt obligations,” as confirmed through the fire department’s bank and bank examiner. Wolf said that through the political subdivision classification, the fire department qualifies for tax abatement. He noted that abatement cannot be made until the taxes become due in July.
Wolf cautioned the fire department members that the determination is subject to review by the State Auditor and subject to challenge by any county taxpayer and/or interested taxing entity, as there are no court cases to assist in the determination and it appears to be an “unresolved legal issue open to interpretation.”