The meeting, which began just after 5:00 p.m. in the courthouse’s courtroom, can be viewed in its entirety just below this article.

The first of two tax-related ordinances called for the replacement of a 3/4-cent sales tax meant for jail building and maintenance that stops being collected in September with a new sales tax of the same amount. The ordinance specifies that the proceeds would go into the county’s general fund.  

In past meetings, County Judge Mike Otwell and the JPs have said the funds would be used for several purposes, including the repair of the roof of the Nevada County Jail, the updating of its facilities, maintenance and repair to the county courthouse and projects at the county landfill to get it up to state environmental standards.

Before the first ordinance pertaining to the tax was read Tuesday night, County Clerk Tammie Rose said, “There's two ordinances that have to be passed for us to move forward. It will start if it passes in May. It will start October one, when the jail one rolls off, so there will not be any increase in taxes. That's something that's very important, that people understand they're not going to be staggered on top of each other. This one's going to pick up when that one drops off.”

Justice of the Peace Dennis Pruitt then introduced the ordinance, which was then read to the court.  One of its clauses states, “Whereas the county is currently levying sales and use taxes at the aggregate rate of 1.25% under the authority of the authorizing legislation, and whereas the purpose of this ordinance is to levy a new county wide sales and use tax at the rate of 0.75% the the net collections of which will be distributed only to the county and will be used to fund general purposes of county government.”

After the second reading by title only and a motion by JP Willie Wilson to pass with a JP Herbert Coleman second, Wilson repeated what Rose had said about there being no notion of a tax increase in the court’s action. “And the majority of this comes from the interstate,” he added.

Judge Otwell confirmed this. “According to [Nevada County Economic Development Office Director] Mary [Godwin], between 60 and 65 percent, yeah. And we have another gas station coming in. Respectfully, fingers-crossed, another truck stop.”

“Get Buc-ees, man.” Wilson said, referring to the Lake Jackson, Texas-based chain of convenience stores reportedly about to build a store in Benton.

Otwell said he was calling for the ordinance to be approved with an emergency clause because of the need to get the whole process of placing the tax on the ballot quickly, in time for the election in May. He asked if there were any questions from the JPs.

JP Regina Irizarry said, “At the last meeting, we discussed reaching out to our constituents and asking about the wording on the ballot. Now we already voted to keep the same wording, but there was a concern that people would not vote for it if it was not appropriated, and from what I've heard from the people I reached out to, they would like to see it appropriated, but we didn't want to spend the money.”

Irizarry was referring to the question of whether the ballot item should specify exactly where the funds raised for the sales tax would be going.  This question arose at the court’s meeting on January 17th as well, with the court deciding to retain the same wording used on the ballot in the November 2024 general election. JP Herbert Coleman was the sole no vote.  

Among the reasons specified by the JPs for that vote was that it saved the county the $5,000 it would cost in attorney fees to have new language drawn up. It was also said by both Judge Otwell and JPs that a marketing effort could make clear how the funds would be spent.

“But in looking at other--and I don't know if this is the time to argue it or talk about it--but in looking at other meetings, when the issue was placed on the ballot in November, there was concern that it would not pass because it wasn't appropriated, and that's exactly what happened. It's my understanding that this is the only shot we've got at it. Is that, right?”

Judge Otwell said, “Yes, ma'am, if it doesn't pass, then you come back, but it'll take a hot minute. But my point is, that's what they elect you and everybody else sitting around this table for. That's your job. So if this thing passes, then y’all can appropriate it. Y’all will control the money.” 

“But they don't trust us to do the right thing, and they say that there's always moving of money.  This is just what I've been told,” Irizarry continued. “You said lay it out, I'm laying it out. “

“Well, therefore we’ve got to sell it,” Judge Otwell said. “Like the man said last time. We told them the horse was one color but we’ve got to go out there and remove that sheet and show them it’s a different color. “

JP Dennis Pruitt said after the tax is approved by voters, the court will have to make the appropriations, that is, divide the proceeds among its priorities. Irizarry said she understood “but they say they're not voting unless they unless it's appropriated on the ballot to go for that purpose, and that purpose only.”

District Prosecutor Ben Hale, acting as county attorney, said Irizarry was raising an important point in saying she believed voters want to control what the tax goes to. 

“But we voted to put it back on the ballot, because we didn't want to spend the money that it would take to reword the ballot,” Irizarry said. “But what's the point in spending $15,000 on an election that the voters are going to say no to?”

JP Patricia Grimes said, “I agree with you, and I think it's going to be hard, but I also say, if people have concerns, tell them to come up and say what they have concerns about, because otherwise, I know a few people have said they're what they think to me, but I haven't heard a whole lot of people.” She added that she would like to see feedback from citizens attending the quorum court meetings as well as acknowledging that when funds for county expenses are short, “sometimes you have to rob Peter to pay Paul but that’s the way it is to keep the county going.” 

Hale said that while Irizarry’s point was valid, if the ballot specifies exactly where the funds will be spent, that also means the court loses flexibility in its financial decisions.

“That's why we, I know personally, we all have to get out there and say. We need to tell them what we need it for,” JP Grimes said. “We do need it for the roof. We needed to update some stuff on the jail, update the stuff on the heat and air and the courthouse.”

“About $250,000 on just the landfill,” Judge Otwell said.

Rose said she had given the JPs bullet points on how the tax would be spent. 

“Isn’t that what the marketing people are going to do, too?” JP Eric Jackson asked. “Sell this.” Several JPs simultaneously said yes.

“I’ve already told Mary [Godwin] to get started.  She’s hired SWARK,” Judge Otwell said, referring to SWARK.Today, which will be handling the marketing effort for the tax for the Prescott-Nevada County Economic Development Office. Rose said Godwin can start the effort once the two ordinances are passed.

Otwell asked Hale what would be the problem with specifying a third of the funds go to county general, a third to roads and bridges and a third to solid waste. Hale affirmed again that this language on the ballot would mean the JPs would have no discretion to move funds raised from the tax according to need.  

Here JP Wilson pointed out a motion was on the floor.  Rose said the two ordinances had cost $2,000 to be drawn up. 

JP Pruitt said the vote was either to accept the November ballot language and communicate the tax’s purpose to constituents or “spend a lot more” money to change the ballot language so that the tax is divided for specified purposes. 

Rose called for the vote. All the JPs said yes except for James Cornelius who, after a pause, said “I guess.” The ordinance passed.

The second tax-related ordinance calls for a special election to occur this May 13th with the sole ballot item for the county asking voters whether they are for or against the imposition of a 3/4 cent per dollar or .75 percent sales tax “to fund general purposes of county government.”

The ordinance passed through its first reading, then a second by title only.  The JPs voted unanimously by rollcall to approve it.

JP Wilson asked where the funds were coming from to pay for the marketing of the ballot item. Rose said it would be paid for by Prescott-Nevada County Economic Development.  Hale said that the county’s own election funds could be used to inform the public about the election but could not promote either the for or against positions, but the Economic Development office could promote the for position. 

In other business, the court approved a motion allowing County Treasurer Lorelai Hale to research whether the county could earn more interest for its bank accounts if it changes which banks hold them.  She said she had been told by Farmers Bank that it could not meet an interest rate Bank of Delight was offering. JP Pruitt said Hale should contact Farmers Bank Vice-chairman and General Counsel Bruce Maloch before deciding whether to transfer funds.

The court also heard discussion on an ordinance tabled in January’s meeting which would allow the County Judge to close the courthouse in the event of holidays and emergencies without the employees forfeiting hours of wages.  Hale said Hempstead County has passed a similar ordinance and this is reflected in its employees’ handbook. Holidays there have to be proclaimed and advertised. Inclement weather-based closings also require a written notice.  Judge Otwell said the ordinance would be tabled pending adjustments to its language.

A citizen asked about repairs to a road and was told a delay was due to the need to establish exactly where a pressurized natural gas line is so that poultry houses nearby would not be cut off.

The meeting adjourned about an hour after it began.