County Commission discusses Justice Center open house, approves tax credit plan

The Lincoln County Board of Commissioners met Tuesday, October 6, in the Lincoln County Boardroom. 

Judge Robin Houwman presented a presentation on court trends in Lincoln County from the Second Judicial Circuit. 

“The Lincoln County Courthouse Improvement Advisory Committee was established at the end of 2020 specifically to look at the future needs of the county and of the courthouse. At that time, Lincoln County was the 13th fastest growing county in the United States. The committee was formed with two commissioners, two judges, the sheriff, state’s attorney, building superintendent, and five citizens of the community,” she said. 

When the committee was formed, the second judicial circuit had 16 judges, and today there are 19. 

“The new justice center answers all of the space problems in our expanding community. The new facility has separate circulation for the public, for court staff, and for in-custody persons. A sally port will allow safe transport of inmates by the sheriff’s department. Courtrooms, court services, and the clerk of courts are sized for the county that you have now and with room for the county you begin to come,” she continued. 

The 2nd circuit covers Lincoln and Minnehaha Counties and is the largest circuit by far in the state, doing 35% of the work of the entire state. With no public comment on the presentation, Chairwoman Tiffani Landeen thanked Judge Houwman for her presentation. 

Commissioner Joel Arends requested board discussion and possible action on hosting an open house for the Lincoln County Justice Center. 

“My idea is that we want to be able to get the public to view this facility; we want to do it after hours so that people can get off work to go there and, most importantly, the public and the taxpayers are paying a significant amount of money for this building, and it’s very important they see what their property taxes are providing them,” he said. 

Arends made the suggestion to allow the public to see the facilities before the staff moved into the new center to be able to view areas of the building that will be inaccessible once the judges move in. Chairwoman Landeen opened up the floor for discussion, and Putnam was the first to speak. 

“I appreciate you guys giving a rebuttal of the tale of three courthouses; that was good. I have nothing against this courthouse other than it was a little too big and a little too much money was spent. That was my whole thing. After that, it’s ready to go, I guess, regardless,” he said. 

Arends suggested waiting for the open house to be scheduled until the certificate of occupancy is issued and before anyone moves in. Chairwoman Landeen asked for public comment, and Beth Coyle stood to speak. 

“This should be a public open house; it’s not like the doors are going to be open and people can go anywhere they want. There will be guards or other staff showing people around. We paid for this thing; why can’t we see it?” she questioned. 

No motion was made on the agenda item.

Highway Assistant Superintendent, Jared Narum requested the commission consider a motion to authorize the Highway Department to order fuel from the South Dakota State Contract. 

“We’re having a few issues where, if we’re getting fuel and gas, we’re only getting short stints of it. I know there have been a couple of times where the terminal in Sioux Falls has been out of diesel, and everyone is going to one terminal. Seasonality here, I know it’s going to be a busy time for diesel, but we’re also seeing it with gas. So what I’m asking for is to have the ability to be able to pull from different vendors and terminal locations,” he said. Motion was made to approve by Arends, seconded by Otten, motion carried. 

Human Resources Director, Kari Elling asked the commission to consider a motion to approve a policy update for Field Training Officer Pay in the Department of Communications. 

“This motion is to recognize the additional work that our field training officers do for our 911 communications department. We do currently have a policy in place within the Sheriff’s Office where there is an additional 2% pay when they are doing their field officer duties, and we would like to align with what we do for the people in the communications department to a 2% just while they’re doing those duties,” she said. 

Chairwoman Landeen asked for public comment, and Linda Montgomery stood to speak. 

“I believe two weeks ago you just finalized a budget, and we are already starting to make amendments to that budget. I question that, as I’m sure this was known while you were doing the budget,” she said. 

Motion to approve was made by Schmidt, seconded by Otten, motion carried 4-0-1 with Putnam sustaining from the vote.

Auditor Sheri Lund requested board discussion with possible action regarding mileage reimbursements. 

“The state sent out the travel reimbursement rates for 2027, and as we have done in the past, I am asking that we align with them. The reimbursement rate would be effective October 1 as follows: 34 cents per mile when a personal vehicle is used and a county vehicle is available, 76 cents per mile when a personal vehicle is used and a county vehicle is not available. The increase would be a three-cent and five-cent increase over last year,” she said. 

Motion was made to approve by Herman Otten, seconded by Jim Schmidt; motion carried 3-2, with Putnam and Arends being the nay votes. 

Lund next asked for board discussion with possible action regarding the implementation of the gross receipts tax that will be effective January 1, 2027. 

“You have two options available to you: the first is going to be a credit on the 2026 property taxes that are payable in 2027, or you would apply the credit to the 2027 property taxes payable in 2028. Under the two different options, option one would have an estimate provided by the South Dakota Department of Revenue during the August 25 hearing. The department estimated a possible sales tax calculated at $13,490,570. The department did caution that the county should not assume it will receive the full estimated amount. The state distributes the sales tax collections; the county funds would be apportioned to the county general fund and debt service accounts. The tax programming will be ready for this option with the 2027 tax billings. Option two: If the credit was applied to the 2027 taxes payable in 2028, the actual collections from 2027 would be applied less the 20,000 for administrative costs,” she said. 

Motion to apply 68% to the 2026 payable in 2027 was made by Otten, seconded by Arends; motion carried unanimously.