Cassia County | minutes | meeting 2026-07-13 | 2026_07_13 BoCC Recorded Minutes.pdf
source: https://www.cassia.gov/media/Commissioners/Minutes/2026/2026_07_13%20BoCC%20Recorded%20Minutes.pdf

Cassia County Board of Commissioners
REGULAR MEETING MINUTES
Monday, luly L3,2026
Cossia County Courthouse . Commission Chombers
7459 Overlond Ave . Room 206 . Burley lD 83378
9:00 AM
The Cassia County Board of Commissioners met today at the place and time as posted by agenda
pursuant to ldaho Code 0 74-204 for Open Meetings Law.
ACTION AGENDA ITEMS
1) 9:02 AM Call to order
2) Pledge of Allegiance and prayer
3) 9:03 AM Roll call
Roll Call.
Present: Leonard M. Beck - Chair, Kent R. Searle - Member, Bob Kunau - Member, Sharene Ahlin - Deputy Clerk
(Not voting)
4) 9:03 AM Calendar, meetings, committee reports, and correspondence were reviewed.
5) 9:07 AM Approve payables for 7 /L3/2O26
9:07 AM Motion and Action: Approve payables in the amount of S1,355,806.94 as presented on7l1312026,
Moved by Bob Kunau - Member, Seconded by Kent R. Searle - Member. Motion passed unanimously.
6) 9:09 AM Approve minutes from 5/18, 5/26, 6/22 and 6/29
9:10 AM Motion and Action: Approve minutes from 5/1,8/2026 as presented, Moved by Bob Kunau - Member,
Seconded by Kent R. Searle Member. Motion passed unanimously.
9:10 AM Motion and Action: Approve minutes from 512612026 as presented, Moved by Kent R. Searle -
Member, Seconded by Bob Kunau - Member. Motion passed unanimously.
9:11 AM Motion and Action: Approve minutes from 6/22/2026 as presented, Moved by Kent R. Searle -
Member, Seconded by Bob Kunau - Member. Motion passed unanimously.
9:11 AM Motion and Action: Approve minutes from 6/2912026 as presented, Moved by Bob Kunau - Member,
Seconded by Kent R. Searle - Member. Motion passed unanimously.
7) 9:12 AM Review and approvalof Alcohol License applications forwhich there is a transcribable verbatim
record of the proceedings as required by ldaho Code 23-1015.
a) River's Edge Golf Club - Bottled/canned beer OFF premises, Bottled/canned beer ON premises, Retail
wine, Wine by the drink
b) Smith's Cafe - Oakley liquor license, Bottled/canned beer OFF premises, Bottled/canned beer ON
premises, Retail wine, Wine by the drink
CASSIA COUNTY COMMISSION
REGULAR SESSION
Monday, July 13, 2025
lnstrument # 2026002757
BURLEY, CASSIA" IDAIIO
7 -21-m2t 08:il{,:38 AM l{o. ot pagcs: 9
Recolded tor : CASSIA
JOSEPH LARSEN
l lPage
r.der ro: coMMtssroNERs MtNlJtEs
COUNTY
ErOtfcio Rccorder
Fee: o.fi)

c) Unit 54 - Bottled/canned beer OFF premises, Retail wine
d) Walgreens #13673 - Bottled/canned beer OFF premises, Retail wine
9:15 AM Motion and Action: Approve the Alcohol License applications as presented, Moved by Bob Kunau -
Member, Seconded by Kent R. Searle - Member. Motion passed unanimously.
8) 9:26 AM Personnel Matters - Change of Status Requests
a) MCCJC - Charles Jennings - Certified Detention Deputy - certification
b) MCCJC - Tyree Yates - Certified Detention Deputy - certification
9:27 AM Motion and Action: Approve Change of Status Requests as presented, Moved by Kent R. Searle -
Member, Seconded by Bob Kunau - Member. Motion passed unanimously.
9) Executive Sessions
11:32 AM Motion and Action: Enter Executive Session pursuant to ldaho Code 974-206 (1) (b) to consider
personnel issues, Moved by Kent R. Searle - Member, Seconded by Bob Kunau - Member.
Vote: Motion carried by unanimous roll call vote (summary: Yes = 3).
Yes: Kent R. Searle - Member, Bob Kunau - Member, Leonard M. Beck - Chair.
11:48 AM Upon exit of Executive Session, the board took the matter under advisement
10) 9:28 AM Accept and sign Zwygart, John & Associates Engagement Letter for FY2026 Outside Audit
9:32 AM Motion and Action: Approve the audit engagement letter with Zwygart, iohn & Associates in the
amount of 530,000.00 as presented, Moved by Bob Kunau - Member, Seconded by Kent R. Searle - Member
Motion passed unanimously.
11) 11:49 AM Make finaldeterminations on employee compensation requests above the amounts already
approved by the BoCC
Chair Beck asked that the Board members review all information for consideration.
12) 9:33 AM Review and approve Life Flight Renewal agreement and authorize payment of renewal premium
9:35 AM Motion and Action: Approve moving forward with the group membership agreement with Life Flight in
the amount of S10,800.00 as presented, Moved by Kent R. Searle - Member, Seconded by Bob Kunau - Member
Motion passed una nimously.
13) 9:36 AM Review Facilities Lease A8reement for Burley Farmer's Market for July 16, 30; August 13, 27;
September 10, 24.
a) lt was clarified that the rent is 5300.00 fo t Ihe 2026 season for the Burley Fa rmer's Market.
b) The Board was asked to review the agreement; however, no approvalwas requested from the Board. lt
was noted that an approvalwould be done by the end the Fair Board.
14) 9:37 AM Review Facilities Lease Agreement for ldaho Rural Water Association-Operator ExpoT/28/2A26.
CASSIA COUNTY COMMISSION
REGULAR SESSION
Monday, July 13, 2026
2lPage

a) The facilities lease agreement with the ldaho Rural Water Association for an Operator's Expo do be held
on7 /28/2026.
b) The total amount for the agreement was $1,450.00.
c) The Board was also asked to review the agreement; noting that no approval was requested from the
Board. The Fair Board will consider the contract for approval.
SCHEDUtED ACTION AGENDA ITEMS
15) 9:18 AM Reports from VSO
a) Veteran's Service Officer Chuck Driscoll reviewed theJune report of activities for the Board.
b) Driscoll discussed that the office will be closed during the fair, as he will be working the fair booth.
9:25 AM Mr. McMurray joined the meeting
16) 9:39 AM Sign Subrecipient Certification of Compliance Letter for the new Foreign National Vetting
Requirement letter - Sheriff
a) Sheriff Thompson explained that the compliance letter is a new requirement to ensure that Foreign
NationalVetting requirements are being met.
9:40 AM Motion and Action: Approve the Subrecipient Certification of Compliance letter for the new Foreign
NationalVetting Requirements as presented, Moved by Kent R. Searle - Member, Seconded by Bob Kunau -
Member. Motion passed unanimously.
17) 9:40 AM Discussion regarding animal control with the City of Burley
a) Commissioner Searle discussed that the animal control efforts should be reviewed. He noted that the
City of Burley is working on a new shelter that would be for Cassia County, Minidoka County, as well as
the cities in those counties.
b) Searle suggested that the county consider providing additional funding in the amount of $10,000.00 per
year for a total FY2027 allocation of S20,300.00.
18) Executive Session
9:52 AM Motion and Action: Enter Executive Session pursuant to ldaho Code 5 74-206 (1) (b) to consider
personnel issues and ldaho Code I74-206 (1) (d) to consider records that are exempt from public disclosure,
Moved by Kent R. Searle - Member, Seconded by Bob Kunau - Member.
Vote: Motion carried by unanimous roll call vote (summary: Yes = 3).
Yes: Kent R. Searle - Member, Bob Kunau - Member, Leonard M. Beck - Chair.
10:31 AM Upon exit of Executive Session, the board took the matter under advisement.
10:31 AM Motion and Action: Approve a gross wage adjustment in the amount of 5131.56 for Christopher
Overlin due to an error on a change of status, Moved by Bob Kunau - Member, Seconded by Kent R. Searle -
Member. Motion passed una nimously.
19) 10:32 AM Board of Equalization
10:32 AM Motion and Action: Enter a Board of Equalization, Moved by Bob Kunau - Member, Seconded by Kent
R. Searle - Member. Motion passed unanimously.
CASSIA COUNTY COMMISSION
REGUTAR SESSION
Monday, July 13, 2026
3lPage

a)
b)
c)
Chair Beck read the guidelines for the Board of Equalization.
All participants were sworn in by Chair Beck.
10:36 AM Alto Magic Valley tLC - RP10522E257303 & PP10522E257303
i) Lily Kapnik appeared via Zoom on behalf of Alto Magic Valley, LLC.
ii) She explained that they had requested a reduced valuation of 56,000,000.00 to be more in line with
the current market value and comparable sales. She noted that she did not have any additional
information to present to the Board.
iii) Commissioner Searle asked why a lower valuation would be considered due to the facility not
operating at this time. Kapnik explained that they are not operating the facility as it is detrimental
to the bottom line, noting that it is producing substantially bigger net losses. Not operating does
make them smaller, and explained that in order for the facility to be profitable that it must be
turned into something else. 5he explained that an investor will not pay the S18.4 million to turn it
into something else which would be the value of an operating ethanol facility.
iv) Deputy Appraiser Janet Molina explained that the Assessor's Office had already applied an
adjustment to recognize the reported loss in production, as well as to take into consideration the
third-party appraisal that was presented previously. She explained that an offer to purchase is not
equivalent to a market sale.
v) Chair Beck asked when any additionalequipment was added to the facility. Kapnick responded that
would have been in 2024 when they were trying to get the harvesting technology high protein
system operating. She explained that they never fully used the equipment, the value of which has
now been written off.
vi) The valuation history of the facility was discussed. lt was discussed that in 2025 they had provided a
third-party appraisal, which was used to adjust the value of the property in 2025.
vii) Molina explained that Alto Magic Valley did contact the Assessor's Office after the 2026 assessment
notices were mailed out. The Assessor's office did not make any changes since limited information
was provided to the Assessor's Office without signing a non-disclosure agreement, they chose to
bring the matter before the Board to let Alto Magic Valley determine which information they could
be present publicly.
viii) lt was clarified that the facility was not operating in 2025 when they had presented their third-party
appraisal, requesting a reduction ofvalues.
ix) The original assessed value for 2026 was S18,378,566, reflecting two parcels.
11:08 AM Motion and Action: Accept the Assessor's total valuation of S18,378,566 for the two parcels of
RP10522E257303 and PPL0522E257 303 as presented, Moved by Kent R. Searle - Member, Seconded by Bob
Kunau - Member. Motion passed unanimously.
d) 10:49 AM John Rand, Kingdom Property Holdings LLC dba Southern Storage - RP10523E321700
i) An email was reviewed that showed that the value had been recommended for an adjustment for
which the appellant had accepted.
ii) The recommended value from the Assessor's Office was 5728,600.00, which reflected a reduction
from the previously assessed value of 5750,767.00.
CASSIA COUNTY COMMISSION
REGUTAR SESSION
Monday, July 13, 2025
4lPage

11:01 AM Motion and Action: Approve the assessed value of 5728,600 for parcel # RP10S23E321700 as
presented, Moved by Kent R. Searle - Member, Seconded by Bob Kunau - Member. Motion passed unanimously
e) 10:52 AM Loanstar Storage LLC (Matt Cook) - RP8DB010010150
i) The Assesso/s office recommended a revision in the value of the parcel lo 5L,2L5,642.OO, from the
prior assessed value of S1,535,055.00.
11:02 AM Motion and Action: Approve the assessed value of parcel RP8D8010010150 to be S1,215,642.00 as
presented, Moved by Bob Kunau - Member, Seconded by Kent R. Searle - Member. Motion passed unanimously
f) 10:56 AM Silver Raptor LLC (Matt Cook)- RPBBN01001006D
i) No adjustment to the value was recommended.
11:04 AM Motion and Action: Accept the valuation of S453,258.00 for parcel RPBBN01001006D as presented,
Moved by Bob Kunau - Member, Seconded by Kent R. Searle - Member. Motion passed unanimously.
g) 10:57 AM Seven Seas Properties LLC (Matt Cook) - RP880010080090
i) No adjustment to the value was recommended.
11:05 AM Motion and Action: Approve the assessed valuation of 5100,021.00 for parcel RP880010080090
owned by Seven Seas Properties as presented, Moved by Bob Kunau - Member, Seconded by Kent R. Searle -
Member. Motion passed unanimously.
h) 10:57 AM Whitehall LLC (Matt Cook) - RP8B0011040034
i) The value was recommended to be adjusted to match the adjacent parcel.
ii) Molina explained that the land value would be change back to the 572,072.00 once the project has
been completed.
11:05 AM Motion and Action: Approve the assessed valuation of 527,747.00 for parcel RP880011040034 owned
by Whitehall LLC as presented, Moved by Kent R. Searle - Member,Seconded by Bob Kunau - Member. Motion
passed unanimously.
i) 10:59 AM Matt and Trista Cook - RPBHR010020050
i) No change to the assessed value was recommended.
11:07 AM Motion and Action: Approve the assessed valuation of 5598,909.00 for parcel RPBHR010020050
owned by Matt Cook as presented, Moved by Bob Kunau - Member, Seconded by Kent R. Searle - Member
Motion passed unanimously.
.i) 11:10 AM Assessor Mad Adams expressed appreciation to his staff for their work on the appeals, as well
as to the Board for their part in the process. He also thanked the representatives from the State for
their assistance.
CASSIA COUNTY COMMISSION
REGULAR SESSION
Monday, July 13, 2026
5lPage

k) 11:11AM Marissa McClurg from the ldaho State Tax Commission explained how valuation increases are
determined to the Board, noting that ldaho is a non-disclosure state, noting that there are challenges
gathering sales data.
11:23 AM Motion and Action: Exit the Board of Equalization and to re-enter their regular meeting, Moved by
Kent R. Searle - Member, Seconded by Bob Kunau - Member. Motion passed unanimously.
UNFINISHED BUSINESS ACTION AGENOA ITEMS
20) 11:24 AM Proposed County building discussion
a) Construction project status report and items for consideration - Gary Jones Construction
i) Chad Gill from Gary Jones Construction provided an update on the project.
ii) He explained that the floor decking will be the next step in the project.
27). LL:48 AM Adjourn
11:49 AM Motion and Action: Adjourn, Moved by Kent R. Searle - Member, Seconded by Bob Kunau - Member
Motion passed unanimously.
CASSIA COUNTY COMMISSION
REGULAR SESSION
Monday, July 13, 2026
6lPage

APPROVED
Leonard M. Beck, Chair
DEPUTY CLERK OF THE BOARD:
.--f,qo, AU
Sharene Ahlin
CASSIA COUNTY COMMISSION
REGULAR SESSION
Monday, July 13, 2026
7lPage

Cassia County Commissioner Meeting
Attendance Log
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0711012026 08:08:03 FN502WBSMICHELLEWALLACE,
CASSIA COLINTY
PAGE I OF I
BOTH UNPAID CLAIMS & DEMANDS GENERAL GOVERNMENT FUNDS
* UNAPPROVED DEMANDS APPEAR IN ACTUALS AND ALSO AS AN INVOICE .
Fund
77% OF FISCAL YEAR ELAPSED
Budget
Actual
Demand/C
Amt
laims
Budget 
7" Budget
Remaining Remaining
0001
0002
0006
0008
0009
0012
001 3
001 5
001 8
0020
0023
0025
0027
0028
0048
0053
GENERAL FUND (CURRENT EXPENSE)
ROAD & BRIDGE
DISTRICT COURT
JUSTICE FUND
K-9 EXPENSE
IVI ISDEMEANOR PROBATION
911 COMMUNICATIONS
CONSOLIDATED ELECTIONS
CASSIA COUNTY FAIR
REVALUATION
SOLID WASTE DISTRICT
WATERWAYS
NOXIOUS WEED & PEST
SNOWMOBILE
EMPLOYEE BENEFITS FUND
NARCOTICS SEIZED ASSETS FUND
COMMISSIONER
5,093,499.00
712,150.00
399,326.00
15,639,677.00
4,000.00
1,390,000.00
954,840.00
367,010.00
301 ,913.00
468,000.00
1,043,600.00
84,000.00
518,550.00
37,620.00
4,295,615.00
30,000.00
3,555,031.68
301,680.58
303,657.46
10,881 ,921 .34
1 ,158.09
1,014,462.67
106,718.34
16,382.69
143,845.42
325,805.50
521,778.04
13,362.08
356,456.38
65,307.99
3,O12,512.71
11,377.25
112,620.91
11 ,338.96
5,902.30
439,927.60
1,593.46
36,649.63
5,053.83
5,145.88
3,312.00
11,734.O9
521,778.04
1,396.00
25,411.36
595.45
't70,351 .90
2,995.53
1,538,467.32
410,469.42
95,668.54
4,757,755.66
2,841.91
375,537.33
848,121.66
350,627.31
.158,067.58
142J94.50
521,821.96
70,637.92
162,093.62
-27,687.99
1,283J02.29
18,622.75
30%
58%
240k
30%
710k
27%
89o/o
96%
52%
30%
50%
840h
31%
-74%
3oo/o
62%
Total Amount Paid 
1,355,806.94
STATE OF IDAHO
CASSIA COUNTY
WE, THE CASSIA COUNTY COMMISSIONERS, BEING DULY SWORN DO HEREBY CERTIFYAND DECLARE THAT
WE HAVE REVIEWED THE DEMANDS ENUMERATED AND REFERRED TO IN THE FOREGOING REGISTER, AND THAT THE SAME ARE
TOTHE BESTOF OUR KNOWLEDGEACCURATEANDARE JUSTCLAIMSAGAINSTTHE COUNTY, ANDTHATTHEREARE FUNDS
Shor"r,. At^\ l.I1**
t{ome
-?- t3'Aoalh
AVAILABLE FOR PAYMENT THEREOF IN THE COUNTY TREASURY.
AppRovED FoR DrsrRrBUloN AS oF - - - - -Y -: I 3-: Q-Q)6
NE
O* tr Or*oftieEoud
* WARNING: This fund is over budget
COMMISSIONER
ISSIONER
S UMMARY
I NCLU CLA I
D I NG
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