Minutes - 5/27/2025

MAY 27, 2025, TWENTY-SECOND MEETING OF THE WOODBURY COUNTY BOARD OF SUPERVISORS  

The Board of Supervisors met on Tuesday, May 27, 2025, at 4:30 p.m. Board members present were Carper, Bittinger II, Dietrich, and Ung, Nelson was absent. Staff members present were Joshua Widman, Assistant County Attorney, Karen James, Board Administrative Assistant, Melissa Thomas, Human Resources Director, Ryan Ericson, Budget and Finance Director, and Michelle Skaff, Auditor/Clerk to the Board. 

The regular meeting was called to order with the Pledge of Allegiance to the Flag and a Moment of Silence.

Motion by Bittinger second by Dietrich to approve the agenda for May 27, 2025 moving the discussion and approval of appropriation transfer before the approval of resolution for the FY25 budget amendment. Carried 4-0.  Copy filed.

Motion by Bittinger second by Dietrich to approve the following items by consent:

To approve minutes of the May 20, 2025 meeting.  Copy filed.
            
To approve the claims totaling $968,899.69. Copy filed.       

To approve the separation of Nicole Carson, Youth Worker, Juvenile Detention Dept., effective 05-17-25, resignation; the reclassification of Sterling Tronson, Civilian Jailer, County Sheriff Dept., effective 06-09-2025, $29.78/hour, 11%=$2.92/hr. Per CWA Civilian: Move from 1st Class to Senior. Anniversary Date: 06/10/25; the reclassification of Timothy McCormick, District Foreman, Secondary Roads Dept., effective 06-09-25, $3,284.08/bi-weekly, 2%=$67.86/bi-weekly. Per Wage Matrix: Earn at 5-year Rate. Anniversary Date: 6/26/25; and the Reclassification of Michael Andersen, District Foreman, Secondary Roads Dept., effective 6/9/25, $3,351.97/bi-weekly, 2%=$67.89/bi-weekly. Per Wage Matrix: Earn at 6-year Rate. Anniversary Date: 6/27/25.Copy filed.

To approve and authorize the Chairperson to sign the Authorization to initiate the hiring process for Youth Worker-PT, Juvenile Detention. AFSCME Juvenile: $22.05/hour. Copy filed.

Presentation of Award Certificate to Cynthia Wiemold. Copy filed.

To approve the purchase of Cyber Liability Insurance for FY 25/26. Copy filed. 

To approve the property tax refund request of ACC LLC, parcel #894721257007, 1046 25th St., in the amount of $1009.00. Copy filed.

To approve the property tax refund request of ACC LLC, parcel #894722482018, 1617 Rustin St., in the amount of $962.00. Copy filed.

To approve the property tax refund request of Forest Holdings, parcel #884707128033, 2841 S Glass St., in the amount of $62.00. Copy filed.

To approve the property tax refund request of Kathryn Hunwardsen, parcel #884206201019, 4256 155th St-Correctionville, in the amount of $834.00. Copy filed.

Carried 4-0.

Motion by Bittinger second by Dietrich to receive a document from Veteran s Affairs Director Kuhlmann. Carried 4-0.

Motion by Bittinger second by Ung to withdraw motion to receive document. Carried 4-0. 

Motion by Bittinger second by Carper to approve and authorize an additional part time Clerk II position to cover an employee deployment. Carried 4-0. Copy filed.

Motion by Bittinger second by Carper to approve and authorize the Chairperson to sign a Resolution amending the  Resolution authorizing the issuance of $1,200,000 Taxable General Obligation Capital Loan Notes, Series 2025A and levying a tax for the payment thereof , passed and approved on March 11, 2025, by substituting a new resolution therefor,  authorizing and providing for the issuance of $1,200,000 General Obligation Capital Loan Notes, Series 2025A, and levying a tax to pay the notes. Carried 4-0. 

RESOLUTION #13,889

RESOLUTION AMENDING THE  RESOLUTION 
AUTHORIZING THE ISSUANCE OF $1,200,000 TAXABLE
GENERAL OBLIGATION CAPIAL LOAN NOTES, SERIES
2025A, AND LEVYING A TAX FOR THE PAYMENT
THEREOF  PASSSED AND APPROVED MARCH 11, 2025, BY
SUBSTITUTING A NEW RESOLUTION THEREFOR,
AUTHORIZING AND PROVIDING FOR THE ISSUANCE OF
$1,200,000 GENERAL OBLIGATION CAPITAL LOAN
NOTES, SERIES 2025A, AND LEVYING A TAX TO PAY THE 
NOTES

WHEREAS, the Issuer is a political subdivision, organized and exists under and by virtue of the laws and Constitution of the State of Iowa; and

WHEREAS, the Issuer is in need of funds to pay costs of erecting, equipping, remodeling or reconstructing various public buildings including tuckpointing at the EMS Building and conference room remodeling and ceiling replacement at the Courthouse; and equipping various public buildings including software, hardware and other equipment; and, essential county purpose(s), and it is deemed necessary and advisable that Taxable General Obligation Capital Loan Notes, to the amount of not to exceed $700,000 be authorized for said purpose(s); and
WHEREAS, pursuant to notice published as required by Sections 331.402 and 331.443 of the Code of Iowa, this Board has held a public meeting and hearing upon the proposal to institute proceedings for the issuance of the Notes, and the Board is therefore now authorized to proceed with the issuance of said Notes for such purpose(s); and
WHEREAS, the Issuer is in need of funds to pay costs of demolition of abandoned, dilapidated, or dangerous buildings, structures or properties or the abatement of a nuisance including demolition of the old law enforcement center, essential county purpose(s), and it is deemed necessary and advisable that Taxable General Obligation Capital Loan Notes, to the amount of not to exceed $500,000 be authorized for said purpose(s); and
WHEREAS, pursuant to notice published as required by Sections 331.402 and 331.443 of the Code of Iowa, this Board has held a public meeting and hearing upon the proposal to institute proceedings for the issuance of the Notes, and the Board is therefore now authorized to proceed with the issuance of said Notes for such purpose(s); and
WHEREAS, the above mentioned Notes were heretofore sold and action should now be taken to issue said Notes conforming to the terms and conditions of the best bid received at the sale; and

WHEREAS, on March 11, 2025 the Board of Supervisors of said County did adopt a certain Resolution entitled  RESOLUTION AUTHORIZING THE ISSUANCE OF $1,200,000 TAXABLE GENERAL OBLIGATION CAPITAL LOAN NOTES, SERIES 2025A, AND LEVYING A TAX FOR THE PAYMENT THEREOF ; and

WHEREAS, due to certain changes in the overall financing plans of the County, it is necessary to make numerous changes to the Resolution adopted on March 11, 2025; and, therefore, said Board of Supervisors has adopted a new Resolution to be substituted in its entirety for the Resolution previously adopted on
March 11, 2025, authorizing the issuance of $1,200,000 Taxable General Obligation Capital Loan Notes, Series 2025A.NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF WOODBURY COUNTY, STATE OF IOWA:

Section 1. Definitions. The following terms shall have the following meanings in this Resolution unless the text expressly or by necessary implication requires otherwise:
  "Issuer" and "County" shall mean Woodbury County, State of Iowa.
  "Loan Agreement" shall mean a Loan Agreement between the Issuer and a lender or    lenders in substantially the form attached to and approved by this Resolution.

  "Note Fund" shall mean the fund created in Section 3 of this Resolution.
  "Notes" shall mean $1,200,000 Taxable General Obligation Capital Loan Notes, Series 2025A, authorized to be issued by this Resolution.

  "Paying Agent" shall mean the County Treasurer, or such successor as may be approved by Issuer as provided herein and who shall carry out the duties prescribed herein as Issuer's agent to provide for the payment of principal of and interest on the Notes as the same shall become due.

  "Project" shall mean the costs of (a) erecting, equipping, remodeling or reconstructing various public buildings including tuckpointing at the EMS Building and conference room remodeling and ceiling replacement at the Courthouse; (b) equipping various public buildings including software, hardware and other equipment; and (c) demolition of abandoned, dilapidated, or dangerous buildings, structures or properties or the abatement of a nuisance including demolition of the old law enforcement center.

  "Project Fund" shall mean the fund required to be established by this Resolution for the deposit of the proceeds of the Notes.

  "Registrar" shall mean the County Treasurer of Woodbury County, Iowa, or such successor as may be approved by Issuer as provided herein and who shall carry out the duties prescribed herein with respect to maintaining a register of the owners of the Notes. Unless otherwise specified, the Registrar shall also act as Transfer Agent for the Notes.

  "Resolution" shall mean this amending resolution authorizing the Notes.

  "Treasurer" shall mean the County Treasurer or such other officer as shall succeed to the same duties and responsibilities with respect to the recording and payment of the Notes issued hereunder.

Section 2. Levy and Certification of Annual Tax; Other Funds to be Used.
a) Levy of Annual Tax. That for the purpose of providing funds to pay the principal and interest of the Notes hereinafter authorized to be issued, there is hereby levied for each future year the following direct annual tax on all of the taxable property in Woodbury County, State of Iowa, to-wit:

      AMOUNT    
FISCAL YEAR (JULY 1 TO JUNE 30)
             YEAR OF COLLECTION    
$ 303,583.33
2025/2026*
$ 292,320.00
2026/2027
$ 279,240.00
2027/2028
$ 266,160.00
2028/2029
$ 253,080.00
2029/2030
 

*A levy has been included in the budget previously certified and will be used together with available County funds to pay the principal and interest of the Note coming due in fiscal year 2025/2026.

(NOTE: For example the levy to be made and certified against the taxable valuations of January 1, 2024 will be collected during the fiscal year commencing July 1, 2025.)

b) Resolution to be Filed With County Auditor. A certified copy of this Resolution shall be filed with the Auditor of Woodbury County, Iowa and the Auditor is hereby instructed in and for each of the years as provided, to levy and assess the tax hereby authorized in Section 2 of this Resolution, in like manner as other taxes are levied and assessed, and such taxes so levied in and for each of the years aforesaid be collected in like manner as other taxes of the County are collected, and when collected be used for the purpose of paying principal and interest on said Notes issued in anticipation of the tax, and for no other purpose whatsoever, which action requires a modification and change of the levies originally made in accordance with the Resolution to be filed in the Woodbury County Auditor s office on March 11, 2025.
c) Additional County Funds Available. Principal and interest coming due at any time when the proceeds of said tax on hand shall be insufficient to pay the same shall be promptly paid when due from current funds of the County available for that purpose and reimbursement shall be made from such special fund in the amounts thus advanced.
Section 3. Note Fund. Said tax shall be assessed and collected each year at the same time and in the same manner as, and in addition to, all other taxes in and for the County, and when collected they shall be converted into a special fund within the Debt Service Fund to be known as the "2025A GENERAL OBLIGATION CAPITAL LOAN NOTE FUND NO. 1" (the "Note Fund"), which is hereby pledged for and shall be used only for the payment of the principal of and interest on the Notes hereinafter authorized to be issued; and also there shall be apportioned to said fund its proportion of taxes received by the County from property that is centrally assessed by the State of Iowa.
Section 4.  Application of Note Proceeds. Proceeds of the Notes, other than accrued interest except as may be provided below, shall be credited to the Project Fund and expended therefrom for the purposes of issuance. Any amounts on hand in the Project Fund shall be available for the payment of the principal of or interest on the Notes at any time that other funds shall be insufficient to the purpose, in which event such funds shall be repaid to the Project Fund at the earliest opportunity. Any balance on hand in the Project Fund and not immediately required for its purposes may be invested not inconsistent with limitations provided by law or this Resolution. 
Section 5. Investment of Note Fund Proceeds. All moneys held in the Note Fund, provided for by Section 3 of this Resolution shall be invested in investments permitted by Chapter 12B, Code of Iowa, as amended, or deposited in financial institutions which are members of the Federal Deposit Insurance Corporation and the deposits in which are insured thereby and all such deposits exceeding the maximum amount insured from time to time by FDIC or its equivalent successor in any one financial institution shall be continuously secured in compliance with Chapter 12C of the Code of Iowa, as amended, or otherwise by a valid pledge of direct obligations of the United States Government having an equivalent market value. All such interim investments shall mature before the date on which the moneys are required for payment of principal of or interest on the Notes as herein provided. 

Section 6. Note Details, Execution and Redemption.
a) Note Details. A Taxable General Obligation Capital Loan Note of the County in the amount of $1,200,000, shall be issued to evidence the obligations of the Issuer under the Loan Agreement pursuant to the provisions of Sections 331.402 and 331.443 of the Code of Iowa for the aforesaid purposes. The Note shall be issued as a single term note and shall be secured from the sources provided in Section 3 of this Resolution. The Note shall be designated "TAXABLE GENERAL OBLIGATION CAPITAL LOAN NOTE, SERIES 2025A", be dated June 11, 2025, and bear interest from the date thereof, until payment thereof, at the office of the Paying Agent, said interest payable on December 1, 2025, and semiannually thereafter on the 1st day of June and December in each year until maturity at the rates hereinafter provided.
The Note shall be executed by the manual or facsimile signature of the Chairperson and attested by the manual or facsimile signature of the Auditor, and impressed or printed with the seal of the County and shall be fully registered as to both principal and interest as provided in this Resolution; principal, interest and premium, if any, shall be payable at the office of the Paying Agent by mailing of a check to the registered owner of the Note. The Note shall be in the denomination of $100,000 or integrals of $1,000 in excess thereof. The Note shall mature and bear interest as follows:
Principal
      Amount    
Interest
    Rate    
Maturity
June 1st
     $1,200,000
5.450%
    June 1, 2030*
    
  
  
  
  
*Term Note
b) Redemption.
i. Optional Redemption. Principal maturing on the Note may be called for optional redemption by the Issuer at any time, from any funds regardless of source, in whole or from time to time in part. The terms of redemption shall be par, plus accrued interest to date of call.
Thirty days' written notice of redemption shall be given to the registered owner of the Note. Failure to give written notice to any registered owner of the Notes or any defect therein shall not affect the validity of any proceedings for the redemption of the Notes. All Notes or portions thereof called for redemption will cease to bear interest after the specified redemption date, provided funds for their redemption are on deposit at the place of payment. Written notice will be deemed completed upon transmission to the owner of record.
ii. Mandatory Payment and Redemption of Term Note. The Term Note is subject to mandatory redemption prior to maturity at a price equal to 100% of the portion of the principal amount thereof to be redeemed plus accrued interest at the redemption date on June 1st of each of the years in the principal amount set opposite each year in the following schedule:

Term Note

  Principal
      Amount    
Interest
    Rate    
Maturity
June 1st
$ 240,000.00
5.450%
2026
$ 240,000.00
5.450%
2027
$ 240,000.00
5.450%
2028
$ 240,000.00
5.450%
2029
$ 240,000.00
5.450%
2030*
*Final Maturity

The principal amount of the Term Note may be reduced through the earlier optional redemption, with any partial optional redemption of the Term Note credited against future mandatory redemption requirements for such Term Note in such order as the County shall determine.

Section 7. Registration of Notes; Appointment of Registrar; Transfer; Ownership; Delivery; and Cancellation.
a) Registration. The ownership of Notes may be transferred only by the making of an entry upon the books kept for the registration and transfer of ownership of the Notes, and in no other way. The County Treasurer is hereby appointed as Note Registrar under the terms of this Resolution. Registrar shall maintain the books of the Issuer for the registration of ownership of the Notes for the payment of principal of and interest on the Notes as provided in this Resolution. All Notes shall be negotiable as provided in Article 8 of the Uniform Commercial Code and Section 331.446 of the Code of Iowa, subject to the provisions for registration and transfer contained in the Notes and in this Resolution.

b) Transfer. The ownership of any Note may be transferred only upon the Registration Books kept for the registration and transfer of Notes and only upon surrender thereof at the office of the Registrar together with an assignment duly executed by the holder or his duly authorized attorney in fact in such form as shall be satisfactory to the Registrar, along with the address and social security number or federal employer identification number of such transferee (or, if registration is to be made in the name of multiple individuals, of all such transferees). In the event that the address of the registered owner of a Note (other than a registered owner which is the nominee of the broker or dealer in question) is that of a broker or dealer, there must be disclosed on the Registration Books the information pertaining to the registered owner required above.

Upon the transfer of any such Note, a new fully registered Note, of any denomination or denominations permitted by this Resolution in aggregate principal amount equal to the unmatured and unredeemed principal amount of such transferred fully registered Note, and bearing interest at the same rate and maturing on the same date or dates shall be delivered by the Registrar.
c)  Registration of Transferred Notes. In all cases of the transfer of the Notes, the Registrar shall register, at the earliest practicable time, on the Registration Books, the Notes, in accordance with the provisions of this Resolution.
d) Ownership. As to any Note, the person in whose name the ownership of the same shall be registered on the Registration Books of the Registrar shall be deemed and regarded as the absolute owner thereof for all purposes, and payment of or on account of the principal of any such Notes and the premium, if any, and interest thereon shall be made only to or upon the order of the registered owner thereof or his legal representative. All such payments shall be valid and effectual to satisfy and discharge the liability upon such Note, including the interest thereon, to the extent of the sum or sums so paid.

e) Cancellation. All Notes which have been redeemed shall not be reissued but shall be cancelled by the Registrar. All Notes which are cancelled by the Registrar shall be destroyed and a certificate of the destruction thereof shall be furnished promptly to the Issuer; provided that if the Issuer shall so direct, the Registrar shall forward the cancelled Notes to the Issuer.

f) Non-Presentment of Notes. In the event any payment check, wire, or electronic transfer of funds representing payment of principal of or interest on the Notes is returned to the Paying Agent or if any note is not presented for payment of principal at the maturity or redemption date, if funds sufficient to pay such principal of or interest on Notes shall have been made available to the Paying Agent for the benefit of the owner thereof, all liability of the Issuer to the owner thereof for such interest or payment of such Notes shall forthwith cease, terminate and be completely discharged, and thereupon it shall be the duty of the Paying Agent to hold such funds, without liability for interest thereon, for the benefit of the owner of such Notes who shall thereafter be restricted exclusively to such funds for any claim of whatever nature on his part under this Resolution or on, or with respect to, such interest or Notes. The Paying Agent's obligation to hold such funds shall continue for a period equal to two years and six months following the date on which such interest or principal became due, whether at maturity, or at the date fixed for redemption thereof, or otherwise, at which time the Paying Agent shall surrender any remaining funds so held to the Issuer, whereupon any claim under this Resolution by the Owners of such interest or Notes of whatever nature shall be made upon the Issuer.

g) Registration and Transfer Fees. The Registrar may furnish to each owner, at the Issuer's expense, one note for each annual maturity. The Registrar shall furnish additional Notes in lesser denominations (but not less than the minimum denomination) to an owner who so requests.

Section 8. Reissuance of Mutilated, Destroyed, Stolen or Lost Notes. In case any outstanding Note shall become mutilated or be destroyed, stolen or lost, the Issuer shall at the request of Registrar authenticate and deliver a new Note of like tenor and amount as the Note so mutilated, destroyed, stolen or lost, in exchange and substitution for such mutilated Note to Registrar, upon surrender of such mutilated Note, or in lieu of and substitution for the Note destroyed, stolen or lost, upon filing with the Registrar evidence satisfactory to the Registrar and Issuer that such Note has been destroyed, stolen or lost and proof of ownership thereof, and upon furnishing the Registrar and Issuer with satisfactory indemnity and complying with such other reasonable regulations as the Issuer or its agent may prescribe and paying such expenses as the Issuer may incur in connection therewith.
Section 9. Record Date. Payments of principal and interest, otherwise than upon full redemption, made in respect of any Note, shall be made to the registered holder thereof or to their designated agent as the same appear on the books of the Registrar on the 15th day of the month preceding the payment date. All such payments shall fully discharge the obligations of the Issuer in respect of such Notes to the extent of the payments so made. Upon receipt of the final payment of principal, the holder of the Note shall surrender the Note to the Paying Agent.

Section 10. Execution, Authentication and Delivery of the Notes. Upon the adoption of this Resolution, the Chairperson and Auditor shall execute the Notes by their manual or authorized signature and deliver the Notes to the Registrar, who shall authenticate the Notes and deliver the same to or upon order of the Purchaser. No Note shall be valid or obligatory for any purpose or shall be entitled to any right or benefit hereunder unless the Registrar shall duly endorse and execute on such Note a Certificate of Authentication substantially in the form of the Certificate herein set forth. Such Certificate upon any Note executed on behalf of the Issuer shall be conclusive evidence that the Note so authenticated has been duly issued under this Resolution and that the holder thereof is entitled to the benefits of this Resolution.
Section 11. Right to Name Substitute Paying Agent or Registrar. Issuer reserves the right to name a substitute, successor Registrar or Paying Agent upon giving prompt written notice to each registered noteholder.
Section 12. Form of Note. Notes shall be printed substantially in the form as follows:
"STATE OF IOWA                                          
 COUNTY WOODBURY"
"TAXABLE GENERAL OBLIGATION CAPITAL LOAN NOTE" 
"SERIES 2025A"
ESSENTIAL COUNTY PURPOSE

Rate: 5.450%
Maturity: June 1, 2030
Note Date: June 11, 2025
CUSIP No.: N/A
"Registered" 
Certificate No. 1
Principal Amount: $1,200,000
      
Woodbury County, State of Iowa, a political subdivision organized and existing under and by virtue of the Constitution and laws of the State of Iowa (the "Issuer"), for value received, promises to pay from the source and as hereinafter provided, on the maturity date indicated above, to
       
(Registration panel to be completed by Registrar or Printer with name of Registered Owner).
           
or registered assigns, the principal sum of ONE MILLION TWO HUNDRED THOUSAND DOLLARS in lawful money of the United States of America, on the maturity date shown above, only upon presentation and surrender hereof at the office of the County Treasurer, Paying Agent of this issue, or its successor, with interest on the sum from the date hereof until paid at the rate per annum specified above, payable on December 1, 2025, and semiannually thereafter on the 1st day of June and December in each year.
      
Interest and principal shall be paid to the registered holder of the Note as shown on the records of ownership maintained by the Registrar as of the 15th day of the month preceding such interest payment date. Interest shall be computed on the basis of a 360-day year of twelve 30- day months.
       
THE HOLDERS OF THE NOTES SHOULD TREAT THE INTEREST AS SUBJECT TO FEDERAL INCOME TAXATION.
       
This Note is issued pursuant to the provisions of Sections 331.402 and 331.443 of the Code of Iowa, for the purpose of paying costs of (a) erecting, equipping, remodeling or reconstructing various public buildings including tuckpointing at the EMS Building and conference room remodeling and ceiling replacement at the Courthouse; (b) equipping various public buildings including software, hardware and other equipment; and (c) demolition of abandoned, dilapidated, or dangerous buildings, structures or properties or the abatement of a nuisance including demolition of the old law enforcement center, and in order to evidence the obligations of the Issuer under a certain Loan Agreement dated the date hereof, in conformity to a Resolution of the Board of said County duly passed and approved. For a complete statement of the funds from which and the conditions under which this Note is payable, and the general covenants and provisions pursuant to which this Note is issued, reference is made to the above described Loan Agreement and Resolution.
       
Principal maturing on the Note may be called for optional redemption by the Issuer and paid before maturity at any time, from any funds regardless of source, in whole or from time to time in part. The terms of redemption shall be par, plus accrued interest to date of call.
       
Thirty days' written notice of redemption shall be given to the registered owner of the Note. Failure to give written notice to any registered owner of the Notes or any defect therein shall not affect the validity of any proceedings for the redemption of the Notes. All notes or portions thereof called for redemption will cease to bear interest after the specified redemption date, provided funds for their redemption are on deposit at the place of payment. Written notice will be deemed completed upon transmission to the owner of record.

The Note maturing on June 1, 2030 is subject to mandatory redemption prior to maturity by application of money on deposit in the Note Fund and shall bear interest at 5.450% per annum at a price of the portion of the principal amount thereof to be redeemed plus accrued interest at the redemption date on June 1st of each of the years in the principal amount set opposite each year in the following schedule:
       
Principal
            Amount         
Maturity
June 1st    
$ 240,000.00
2026
$ 240,000.00
2027
$ 240,000.00
2028
$ 240,000.00
2029
$ 240,000.00
2030*
       

    
    
    
    
    
    
    
    
*Final Maturity
    
The principal amount of the Term Note may be reduced through the earlier optional redemption, with any partial optional redemption of the Term Note credited against future mandatory redemption requirements for such Term Note in such order as the County shall determine.

Ownership of this Note may be transferred only by transfer upon the books kept for such purpose by the County Treasurer, the Registrar. Such transfer on the books shall occur only upon presentation and surrender of this Note at the office of the Registrar as designated below, together with an assignment duly executed by the owner hereof or his duly authorized attorney in the form as shall be satisfactory to the Registrar. Issuer reserves the right to substitute the Registrar and Paying Agent but shall, however, promptly give notice to registered Noteholders of such change. All notes shall be negotiable as provided in Article 8 of the Uniform Commercial Code and Section 331.446 of the Code of Iowa, subject to the provisions for registration and transfer contained in the Note Resolution.
       
And it is hereby represented and certified that all acts, conditions and things requisite, according to the laws and Constitution of the State of Iowa, to exist, to be had, to be done, or to be performed precedent to the lawful issue of this Note, have been existent, had, done and performed as required by law; that provision has been made for the levy of a sufficient continuing annual tax on all the taxable property within the territory of the Issuer for the payment of the principal and interest of this Note as the same will respectively become due; that such taxes have been irrevocably pledged for the prompt payment hereof, both principal and interest; and the total indebtedness of the Issuer including this Note, does not exceed the constitutional or statutory limitations.
    
IN TESTIMONY WHEREOF, the Issuer by its Board, has caused this Note to be signed by the manual or facsimile signature of its Chairperson and attested by the manual or facsimile signature of its County Auditor, with the seal of the County printed or impressed hereon, and to be authenticated by the manual signature of an authorized representative of the Registrar, the County Treasurer, Woodbury County, Iowa

Date of authentication:    
This is one of the Notes described in the within mentioned Resolution, as registered by the County Treasurer.

COUNTY TREASURER, Registrar

By:     
Authorized Signature
Registrar and Transfer Agent:                          County Treasurer     
Paying Agent:                                                         County Treasurer        

SEE REVERSE FOR CERTAIN DEFINITIONS

(Seal)
(Signature Block)

WOODBURY COUNTY, STATE OF IOWA

By:     (manual or facsimile signature)                Chairperson

ATTEST:

By:     (manual or facsimile signature)    
County Auditor

(Information Required for Registration)

ASSIGNMENT

For value received, the undersigned hereby sells, assigns and transfers unto_____________________
(Social Security or Tax Identification No.     ) the within Note and does hereby irrevocably constitute and appoint          attorney in fact to transfer the said Note on the books kept for registration of the within Note, with full power of substitution in the premises.

Dated:     

(Person(s) executing this Assignment sign(s) here)                              
SIGNATURE )
GUARANTEED)_____________________________________________________________

IMPORTANT - READ CAREFULLY
       
The signature(s) to this Power must correspond with the name(s) as written upon the face of the certificate(s) or note(s) in every particular without alteration or enlargement or any change whatever. Signature guarantee must be provided in accordance with the prevailing standards and procedures of the Registrar and Transfer Agent. Such standards and procedures may require signature to be guaranteed by certain eligible guarantor institutions that participate in a recognized signature guarantee program.

INFORMATION REQUIRED FOR REGISTRATION OF TRANSFER
     
Name of Transferee(s)        

Address of Transferee(s)        

Social Security or Tax Identification

Number of Transferee(s)        

Transferee is a(n):

Individual*        
Corporation__
Partnership        
Trust________

*If the Note is to be registered in the names of multiple individual owners, the names of all such owners and one address and social security number must be provided.

The following abbreviations, when used in the inscription on the face of this Note, shall be construed as though written out in full according to applicable laws or regulations:
        
TEN COM - as tenants in common
TEN ENT - as tenants by the entireties
JT TEN - as joint tenants with rights of survivorship and not as tenants in common
IA UNIF TRANS MIN ACT

- .......... Custodian ........
(Cust)    (Minor)
Under Iowa Uniform Transfers to Minors Act...................(State)
ADDITIONAL ABBREVIATIONS MAY
ALSO BE USED THOUGH NOT IN THE ABOVE LIST

(End of form of Note)

Section 13. Loan Agreement and Closing Documents. The form of Loan Agreement in substantially the form attached to this Resolution is hereby approved and is authorized to be executed and issued on behalf of the Issuer by the Chairperson and attested by the County Auditor. The Chairperson and County Auditor are authorized and directed to execute, attest, seal and deliver for and on behalf of the County any other additional certificates, documents, or other papers and perform all other acts, including without limitation the execution of all closing documents, as they may deem necessary or appropriate in order to implement and carry out the intent and purposes of this Resolution.
Section 14. Contract Between Issuer and Purchaser. This Resolution constitutes a contract between said County and the purchaser of the Notes.
Section 15. Repeal of Conflicting Resolutions or Ordinances. All ordinances and resolutions and parts of ordinances and resolutions in conflict herewith are hereby repealed.
Section 16. Severability Clause. If any section, paragraph, clause or provision of this Resolution be held invalid, such invalidity shall not affect any of the remaining provisions hereof, and this Resolution shall become effective immediately upon its passage and approval.
         
PASSED AND APPROVED this 27th day of May, 2025
WOODBURY COUNTY BOARD OF SUPERVISORS 

Copy filed.

A public hearing was held at 4:45 p.m. on Amendment #1 to the Woodbury County FY 2025 budget. The Chairperson called on anyone wishing to be heard.

Motion by Bittinger second by Dietrich to close the public hearing. Carried 4-0.

Motion by Dietrich second by Bittinger to discuss and approve the transfer of appropriation in the Sherriff s FY 25 budget due to employee transfers. Carried 4-0.  Copy filed.

Motion by Bittinger second by Carper to approve and authorize the Chairperson to sign a Resolution Approval of FY 2024/2025 Budget Amendment #1. Carried 4-0.
        
APPROVAL OF FY 2024/2025 BUDGET AMENDMENT #1

RESOLUTION #13,890

WHEREAS, the Woodbury County Board of Supervisors has considered the proposed FY 2024/2025 county budget amendment #1; and

WHEREAS, a public hearing concerning the proposed county budget was held on May 7, 2024;

NOW, THEREFORE BE IT RESOLVED by the Board of Supervisors of Woodbury County that the county budget amendment #1 for FY 2024/2025 as set forth in the budget amendment summary, is hereby adopted and that the Woodbury County Auditor is directed to file said budget and to establish accounting records in accordance with the attached schedules.

BE IT FURTHER RESOLVED, that the Chairperson and the County Auditor be and are hereby authorized to sign the approved FY 2024/2025 county budget amendment.

Signed and dated the 27th day of May, 2025.
WOODBURY COUNTY BOARD OF SUPERVISORS
Copy filed.

 Reports on committee meetings were heard.

There were no citizen concerns

Board Concerns were heard.

The Board adjourned the regular meeting until June 3, 2025.

Meeting sign in sheet.  Copy filed.