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05-01-2015 Special Budget MeetingSPECIAL BUDGET MEETING OF THE ISLE OF WIGHT COUNTY BOARD OF SUPERVISORS HELD THE FIRST DAY OF MAY IN THE YEAR TWO THOUSAND AND FIFTHTEEN IN THE ROBERT C. CLAUD, SR. BOARD ROOM OF THE ISLE OF WIGHT COUNTY COURTHOUSE PRESENT: Byron B. Bailey Rex W. Alphin Delores C. Darden Alan E. Casteen Rudolph Jefferson Also Attending: Mark C. Popovich, County Attorney Anne F. Seward, County Administrator Carey Mills Storm, Clerk Under Approval of the Agenda, 5uper6sor.lelfcnion 1ncn-ed dIaL tele agenda be approved, as presented. 'rhe motion �%,as adopted by it tote of (5-0) Wide Supen4sors Alphin, Bitiley, Casteen, Darden ante .f ellerson voting in favor of the nloL1on and no Super 'lsors N'oting agiunsl the motion. A Resolution desitmating May 2015 as Business Appreciation Montle was presented fiOr the Board's consideration hy' Count}, AdiiiiiiiArator SeNvard. Supervisor Casteen moved that elle lollowing ResoluL1011 be adopted: RESOLUTION TO DESIGNATE MAY 2015 AS BUSINESS APPRECIATION MONTH WHEREAS, Governor Terry McAuliffe has recognized May 2015 as Business Appreciation Month in the Commonwealth of Virginia and called this observance to the attention of all citizens; and, WHEREAS, Virginia businesses play a pivotal role in strengthening our Commonwealth by embracing job creation, innovative technologies, and employing a diverse workforce to preserve the economic well-being of all our citizens; and, WHEREAS, Virginia businesses provide nearly 3.1 million jobs to our citizens throughout the Commonwealth and offer a variety of services and products worldwide; and, WHEREAS, Virginia's businesses operate in diverse industries, including advanced manufacturing, energy, life sciences, tourism, agribusiness and information technology; and, WHEREAS, Virginia is currently home to more than 35 Fortune 1,000 firms and more than 70 firms with annual revenues in excess of $500 million; and. WHEREAS, the Commonwealth is pleased to recognize the accomplishments of our existing businesses; entrepreneurs; small, minority and women owned businesses; and the major employers that contribute greatly to the economic recovery of our Commonwealth; and, WHEREAS, it is fitting to offer the citizens of our Commonwealth a unique opportunity to recognize Virginia businesses for the essential role they play in driving the new Virginia economy. NOW, THEREFORE, BE IT AND IT IS HEREBY RESOLVED by the Board of Supervisors of the County of Isle of Wight, Virginia that the month of May 2015 be designated as Business Appreciation Month. rhhc motion was adopted by a vote of' (5-0) with Supel-N,isors Alphin, Bailey, Casteen, Darden and Jellerson voting in favor of' the motion iuld no Sul?er6sors voting apinst the motion. Chairman Alphin called I'M- consideration of` the FY2015-16 Operating and Capital Budget. County Admllllstrator Seward advised that budget pati been amelxlcd to include the addition of two (2) full-time employees for the Sheriffs Department and that the School Division be funded categorically as outlined in the School's proposed budget summary. She advised that the 'I,RIAD Prograin will receive. ,$2,800 atul be collsoliclatecl with the Commission on Aging and that hods programs `6ll now come under the P;u-ks ;uld Recreation Department. Lastly, she advised that she had spoken with Chief Carrell of the Isle ol' NVight Volunteer Rescue Squad 11,110 feels con -11,01 -table with the funding provided at this tine. She stated stall's recommendation is to adopt the FY2015-16 Operating ;uul Capit d Budget anti related ordinances and resolutions with the addition of ttit,o 17,1'L, fol- the Slicrifl,�uuf flit: funding fi)r the School Division Funding to be provided categoricall}' ir5 outlined in the School Division'~ proposed Budget Summar}. Supervisor Darden moved that the FY2015-2016 Operating & Capital Budget and the following related Ordinances and Resolutions be adopted to include the addition of two (2) full-time employees for the Sheriff and funding for Schools be funded categorically as outlined in the School's proposed budget summary: AN ORDINANCE APPROVING THE COUNTY BUDGET AND APPROPRIATING FUNDS FOR EXPENDITURES CONTEMPLATED DURING THE FISCAL YEAR BEGINNING JULY 1, 2015 AND ENDING JUNE 30, 2016, AND REGULATING THE PAYMENT OF MONEY OUT OF THE COUNTY TREASURY BE IT ORDAINED by the Board of Supervisors of Isle of Wight County, Virginia as follows: Section 1: Except as provided in Section 2 of this Ordinance, the County of Isle of Wight, Virginia, Proposed Annual Operating Budget, Fiscal Year 2015-2016, dated April 1, 2015, and submitted by the County Administrator, is approved as the County budget for the fiscal year beginning July 1, 2015, and ending June 30, 2016. Section 2: The County Budget shall be subject to transfers authorized by law and to such further amendments by ordinance as the Board of Supervisors may deem appropriate. Section 3: The amount named in the Proposed Annual Operating Budget for County operations for the fiscal year beginning July 1, 2015, and ending June 30, 2016, in the following fund amounts totaling $104,467,959 is hereby appropriated from the revenues of the County for use by the various funds of the County Government referenced in said budget for the said fiscal year. Any appropriation to a specific fund but identified as a revenue source in another fund is specifically designated and restricted for accounting and transfer purposes only and not for any other expenditure from the source fund. Fund General Fund Capital Projects Fund Debt Service Fund Grants Fund Emergency 911 Fund County Fair Fund Social Services Fund Section 8 Housing Fund Comprehensive Services Act Fund Technology Services Fund Risk Management Fund Public Utility Fund Stormwater Management Fund 2015-2016 70,388,605 8,506,000 7,082,711 199,314 1,344,507 399,337 3,294,316 0 495,535 999,120 539,931 9,511,375 1,707,208 Total Funds Budget $ 104,467,959 Section 4: Pursuant to Section 22.1-94 of the Code of Virginia, the following categorical appropriations are hereby made for Isle of Wight County Public Schools ("Public Schools") for the fiscal year beginning July 1, 2015, and ending June 30, 2016: Educational Category_ Instruction Administration, Attendance and health Pupil Transportation Operation and Maintenance School Food Serv.lOther Non -Instr. Operations Facilities Debt and Fund Transfers Technology Contingency Reserves Total Funds Budget 20I5-2016 43,495,210 2,421,169 3,329,862 4,724,183 2,202,403 0 0 1,981,708 0 $ 58,154,535 Section 5: All payments from funds shall be made in accordance with general law and applicable ordinances and resolutions of the County, except as otherwise specifically provided herein; provided, however, that payments from the funds appropriated for the support, maintenance and operation of the Public Schools of the County shall be made by the County Treasurer upon warrants drawn by the proper officer or officers of the School Board of the County; and provided further that payments from the funds appropriated for expenditures of the Department of Social Services shall be made by the County Treasurer upon presentation of warrants drawn by the Social Services Director and approved by the Isle of Wight County Board of Social Services. Section 6: The Board of Supervisors hereby authorizes the issuance and sale of the County's revenue anticipation note or notes (the "Note" or "Notes"), pursuant to Section 15.2-2629 of the Code of Virginia (1950, as amended) (the "Virginia Code"), in the aggregate principal amount of up to $25,000,000 in anticipation of the collection of the taxes and revenues of the County for the fiscal year ending June 30, 2016. If either the County Administrator or County Treasurer deems that the cash flow needs and the financial condition of the County warrant the issuance of a Note or Notes, the County Administrator or the County Treasurer (each hereinafter referred to as the "County Representative") is authorized and directed to accept a proposal or proposals for the purchase of the Note or Notes and to approve the terms of the Note or Notes, provided that the aggregate principal amount of the Notes shall not exceed $25,000,000, none of the Notes shall mature later than June 30, 2016, and no interest rate on any of the Notes shall exceed 7%. The County Representative and the Clerk of the Board of Supervisors (the "Clerk") are hereby authorized and directed to execute an appropriate negotiable Note or Notes and to affix the seal of the County thereto and such County Representative is authorized and directed to deliver the Note or Notes to the purchaser thereof. The County Representative, and such officers and agents of the County as the County Representative may designate, are hereby authorized and directed to take such further action as they deem necessary regarding the issuance and sale of the Note or Notes and all actions taken by such officers and agents in connection with the issuance and sale of the Note or Notes are ratified and confirmed. Section 7: The Board of Supervisors hereby authorizes the lease financing of various County vehicles and equipment essential to the performance of governmental functions as provided for in the adopted Fiscal Year 2015-2016 Operating and Capital Budget. The funds made available under the lease will be deposited with a banking institution pursuant to an Escrow Agreement following procurement of a financial institution in accordance with the Virginia Public Procurement Act. The County Administrator is authorized to execute the lease agreement and financing documents on behalf of the County and the County Clerk shall affix the official seal of the County to the Financing Documents and attest the same. 4 Section 8: The amounts appropriated by this Ordinance shall be expended for the purpose of operating the County government during the 2015-2016 Fiscal Year; and, with the exception of the items the payment of which is fixed by law, shall be expended in such proportions as may be authorized by the County Administrator from time to time. Section 9: All outstanding encumbrances, by contract or fully executed purchase order, as of June 30, 2015, shall be offset by an equal amount of assigned Fund Balance for expenditure in the subsequent fiscal year; p-ovidedd, however, that if performance of a contract or purchase order has been substantially completed, an expenditure and estimated liability shall be recorded in lieu of an encumbrance. All restricted or assigned fund balance project or program balances standing on the books of the County at the close of business for the fiscal year ending June 30, 2015 in the amount of $50,000,000 or less that have not been expended or lawfully obligated or encumbered are hereby reappropriated to be used to fund the purposes, programs, or projects for which the funds were appropriated. Section 10: Notwithstanding the provisions of Section 9, all funds appropriated for Public Schools which are unexpended at year-end shall revert back to the County pursuant to Section 22.1-100 of the Code of Virginia and shall be deemed reappropriated into a capital maintenance fund account for purposes of addressing Schools capital maintenance needs. Section 11: The payment and settlement, made during the 2015-2016 Fiscal Year, of any claim of any kind against the County; and final judgments, with interest and costs, obtained against the County during the 2014-2015 Fiscal Year, shall be paid upon the certification of the County Attorney and the order of the County Administrator from funds appropriated to the Risk Management Fund; or from the funds appropriated for the expenditures of the Fund involved in the subject matter of the claim or judgment; or from the General Fund; as the County Administrator shall find necessary. Section 12: Except as otherwise specifically required by law or approved by the Board of Supervisors by resolution, any salary or wage expenditure, and any expenditure of any kind or description having the effect of a salary or wage payment, shall be made only for a position, the description of which is identified in the County Pay and Compensation Plan or which has received prior approval of the Board of Supervisors. Any other expenditure shall be calculated to result in total expenditures within the plan stated in a specific County Budget account, except that transfers of unexpended and unencumbered balances or portions thereof, initiated by a department director and approved by the County Administrator, are permitted between accounts; p•ovided, however, that a quarterly report of such transfers shall be submitted to the Board of Supervisors. Section 13: The County Administrator is authorized and directed to do all lawful things necessary to implement and administer the County Budget for 5 Fiscal Year 2015--2016. Section 14: All ordinances and resolutions, or parts thereof, in conflict with the provisions of this Ordinance, to the extent of such conflict, are repealed. Section 15: This Ordinance shall be in effect on and after July 1, 2015, and it shall not be published. AN ORDINANCE TO IMPOSE TAX RATES FOR ISLE OF WIGHT COUNTY, VIRGINIA FOR FISCAL YEAR JULY 1, 2015 THROUGH JUNE 30, 2016 ADOPTED THIS DAY OF 12015 BE IT AND IT IS HEREBY ORDAINED by the Board of Supervisors of the County of Isle of Wight, Virginia, to -wit: (1) That there is hereby levied for the fiscal year beginning July 1, 2015, a tax of $0.85 per one hundred dollars of assessed valuation on all taxable real estate, and all real and personal property of public service corporations in accordance with Section 58.1-2606 of the Code of Virginia (1950, as amended); and (2) That there is hereby levied for the fiscal year beginning July 1, 2015, a tax of $0.70 per one hundred dollars of assessed valuation on machinery and tools used in businesses as defined in Section 58.1-3507 of the Code of Virginia (1950, as amended); and (3) That there is hereby levied for the fiscal year beginning July 1, 2015, a tax of $1.00 per one hundred dollars of assessed valuation of boats, watercraft and aircraft as defined in Section 58.1-3606 of the Code of Virginia (1950, as amended); and (4) That there is hereby levied for the fiscal year beginning July 1, 2015, a tax of $4.50 per one hundred dollars of assessed valuation on all tangible personal property, as defined and classified in Sections 58.1-3500 through 3504 and Section 58.1-3506 of the Code of Virginia (1950, as amended) except that all household goods and personal effects as defined and classified in Section 58.1- 3504 are exempt from said levy; and (5) That, in accordance with the Personal Property Tax Relief Act, as adopted by the Virginia General Assembly, the car tax relief for Calendar Year 2015 shall be set at fifty-one percent (51%) for vehicles over $1,000.00 in value on the first $20,000.00 in value and for vehicles valued at $1,000.00, or under, the percentage of relief shall be one hundred percent (10000). (6) That there is hereby levied for the fiscal year beginning July 1, 2015, a tax of $0.32 per one hundred dollars of assessed valuation on watercraft, including vessels and ships, weighing five tons or more, excluding privately owned pleasure boats and watercraft used for recreational purposes only; and (7) That there is hereby levied for the fiscal year beginning July 1, 2015, a tax of one-half (1l2) of one percent (1 °'o) of the gross receipts on telephone and telegraph companies, water companies, heat, light and power companies, except electric suppliers, gas utilities and gas suppliers as defined in Section 58.1-400.2 of the Code of Virginia (1950, as amended) and pipeline distribution companies as defined in Section 58.1-2600 of said Code, accruing from sales to the ultimate consumer in the County of Isle of Wight, Virginia, pursuant to Section 58.1-3731 2 of the Code of Virginia (1950, as amended), however, in the case of telephone companies, charges for long distance telephone calls shall not be included in gross receipts for purposes of license taxation. BE IT FURTHER ORDAINED: That this Ordinance be entered in the Minutes of this Board of Supervisors and that a copy thereof by the Clerk of this Board, be furnished to the Treasurer of this County. AN ORDINANCE TO AMEND AND REENACT CHAPTER 10, LICENSES, ARTICLE II. LICENSE TAX SCHEDULE, SECTIONS 10-15,10-20, 10-26, 10- 27, AND 10-32 OF THE ISLE OF WIGHT COUNTY CODE WHEREAS, Section 58.1-3703 of the Code of Virginia (1950, as amended) provides counties, cities, and towns with the authority to charge a license tax in an amount not to exceed $50 for any locality with a population of 25,000 but no more than 50,000; and, WHEREAS, Section 58.1-3706 of the Code of Virginia (1950, as amended) provides localities with the authority to impose a license tax on a business, profession or occupation whose gross receipts are $50,000 in any locality with a population of 25,000 but no more than 50,000; and, WHEREAS, Section 58.1-3706 of the Code of Virginia (1950, as amended) sets forth the maximum license tax rates that can be imposed by localities on classes of enterprises at sixteen cents per $100 of gross receipts for contracting, twenty cents per $100 of gross receipts for retail sales, fifty-eight cents per $100 of gross receipts for financial, real estate and professional services, and thirty-six cents per $100 of gross receipts for repair, personal and business services and all other businesses not specifically listed or excepted by the Code of Virginia; and, WHEREAS, the Board of Supervisors of Isle of Wight County desires to amend and reenact Chapter 10, Licenses, Article II. License Tax Schedule, Sections 10-15, 10-20, 10-26, 10-27, and 10-32 to adjust the license tax for the following classes of enterprises: contracting; retail sales; financial, real estate and professional services; repair, personal and business services as prescribed by Section 58.1-3706 of the Code of Virginia. NOW, THERFORE, BE IT ORDAINED by the Board of Supervisors of Isle of Wight County that Chapter 10, Licenses, Sections 10-15, 10-20, 10-26, 10-27, and 10-32 of the Isle of Wight County Code are amended and reenacted as follows: Chapter 10. — Licenses, Article II. — License Tax Schedule Division 2. - Contractors. Sec. 10- 15. - Amount of tax. The license tax on each contractor or person engaged in contracting shall be either t1�y fifty dollars er ten eents POF n„n hUll.af0d dOl-laRS when said gross receipts are eve between four thousand dollars and forty nine thousand nine hundred ninety nine dollars or sixteen cents per one hundred dollars of gross receipts when said gross receipts are fifty thousand dollars or more up—te—ene 7 hUBEIFOd dE)I!aFS Of IM -1 ---- ipts over one millien Aye hundred thousand d0llaFS. whichever is greater. (4-21-88, §30; 12-19-96.) Division 3 - Retail Sales. Sec. 10-20. - Amount of tax. The license tax on each retail merchant or other person engaged in retail sales shall be either 4-4 y fifty dollars when s6d-gross receipts are ear between four thousand dollars and four thousand nine hundred ninety nine dollars or twenty cents per one hundred dollars of gross receipts when said gross receipts are fifty thousand dollars or more up -to OYU One million Ave hundred thousand dellam, whichever is greater. (Ord. No. 2010-14-C, 9-23-10.) Division 5. - Direct Sellers. Sec. 10-26. - Amount of tax; "direct seller" defined. (a) The rate of tax levied on a direct seller who maintains his place of abode in the county and whose total sales €meed are between four thousand dollars oaf and forty nine thousand nine hundred ninety nine dollars per year shall bei thii4y fifty dollars or twenty cents per one hundred dollars of retail sales or five cents per one hundred dollars of wholesale sales when total sales are fifty thousand dollars or more, whichever is greater. Division 6. - Financial, Real Estate and Professional Services. Sec. 10-27. - Amount of tax. The license tax on each person engaged in financial, real estate or professional services shall be either 44" fifty dollars eFthi ty-five e€nts per- one l,undi-ed dallaFs of ..rocs Feee As When said gross receipts are ove between four thousand dollars and four thousand nine hundred ninety nine dollars or fifty eight cents per one hundred dollars of gross receipts when said gross receipts are fifty thousand dollars or more up t6 ^"n milliOn fiW liths• Od thousand dol_laFs and twenty tl�re �A��U L1T4j�L� �i■14.V amid ,�s+ r onhundiyd do 11 a l - ..sf goes «ts, �irWi T�s�yziii,��#f hndr-ed thousand dellar_s, whichever is greater. (4-21-88, 5 56; 12-19-96.) Division 7. - Repair, Personal, Business and Other Services. Sec. 10-32. - Amount of tax. The license tax on each person engaged in any repair, personal or business service or any other business, occupation or service not taxes under any other division of this chapter shall be either tliifty fifty dollars of twenty ces FeF one hkindFed when said gross receipts are ear• between four thousand dollars and four thousand nine hundred ninety nine dollars or thirty-six cents per one hundred dollars of gross receipts when said gross receipts are fifty thousand dollars or more s, whichever is greater. (4-21-88, § 66; 12-19-96.) BE IT FURTHER ORDAINED that the aforementioned tax rates shall be effective July 1, 2015. BE IT FURTHER ORDAINED that this Ordinance be entered in the Minutes of this Board of Supervisors and that a copy thereof by the Clerk of this Board, be furnished to the Treasurer of this County. AN ORDINANCE TO AMEND AND REENACT SECTION 15-5.2. — TRANSIENT OCCUPANCY TAX OF THE ISLE OF WIGHT COUNTY CODE WHEREAS, the General Assembly of Virginia amended and reenacted Section 58.1-3819 of the Code of Virginia (1950, as amended) on March 10, 2015; and, WHEREAS, Section 58.1-3819 of the Code of Virginia (1950, as amended), adds Isle of Wight County to the list of Virginia counties that may levy a transient occupancy tax not to exceed five percent (5%) with any excess over two percent (2%) designated and spent solely for tourism and travel, marketing of tourism or initiatives that, as determined after consultation with the local tourism industry organizations, including representatives of lodging properties located in the county, attract travelers to the locality, increase occupancy at lodging properties, and generate tourism revenues in the locality; and, 1. WHEREAS, the Board of Supervisors of Isle of Wight County desires to amend and reenact Section 15-5.2. -- Transient Occupancy Tax of the Isle of Wight County Code to adjust the amount of the transient occupancy tax to five percent of the amount of charge for the occupancy of any room or space occupied as provided for by the Code of Virginia. NOW, THERFORE, BE IT ORDAINED that Section 15-5.2. — Transient Occupancy Tax of the Isle of Wight County Code be amended and reenacted as follows: Sec. 15-5.2. — Transient Occupancy Tax. Pursuant to Section 58.1-3819 of the Code of Virginia (1950, as amended), a transient occupancy tax is hereby levied on all hotels, motels, boardinghouses, a -ad travel campgrounds, and other facilities offering guest rooms in the amount of twe five percent of the amount of charge for the occupancy of any room or space occupied. Any excess over two percent shall be designated and spent solely for tourism and travel, marketing of tourism or initiatives that, as determined after consultation with the local tourism industry organizations, including representatives of lodging properties located in the county, attract travelers to the locality, increase occupancy at lodging properties. and generate tourism reg-enues in the locality. BE IT FURTHER ORDAINED that this Ordinance be entered in the Minutes of this Board of Supervisors and that a copy thereof by the Clerk of this Board, be furnished to the Treasurer of this County. RESOLUTION TO APPROVE THE POSITION CLASSIFICATION AND COMPENSATION PLAN AND EMPLOYEE HEALTH INSURANCE PLAN OFFERINGS FOR FISCAL YEAR 2015-2016 X WHEREAS, the Board of Supervisors has approved the FY 2015-2016 Annual Operating Budget; and WHEREAS, in accordance with County Policy (Chapter 1: Personnel, Article II, Position Classification Plan and Article III, Compensation Plan), the Position Classification and Compensation Plan containing the Salary Schedule and Schematic List of Classes assigned to Salary Grades has been prepared as referenced in the attached exhibit in accordance with the Approved FY 2015-2016 Annual Operating Budget; and WHEREAS, the FY 2015-2016 Position Classification and Compensation Plan has been recommended to the Board of Supervisors for approval and adoption; and WHEREAS, the next Employee Health Insurance Plan Year takes effect July 1, 2015; and WHEREAS, the County participates in The Local Choice Health Insurance Program through Anthem and offers two plans; and WHEREAS, The Local Choice Anthem Key Advantage 250 Plan and Key Advantage 500 Plan are recommended to the Board of Supervisors as the two plan offerings available for the plan year beginning July 1, 2015. NOW, THEREFORE, BE IT RESOLVED that the FY 2015-2016 Position Classification and Compensation Plan is hereby adopted and shall remain in effect until amended by the Board. BE IT FURTHER RESOLVED that Health Insurance Plan offerings of The Local Choice Anthem Key Advantage 250 Plan and Key Advantage 500 Plan are available for employees with employer and employee contribution rates effective July 1, 2015 as referenced in the attached exhibit. BE IT FURTHER RESOLVED that eligibility for participation in the Health Insurance Plan offerings is as follows: All regular full-time employees of the County, to include Appointees and Registrar, as well as elected officials to include Constitutional Officers and Board of Supervisors Members, as well as local state -supported employees of the Isle of Wight Department of Social Services. Member Contributions By Salary Reduction for Counties, Cities, Towns, and Other Political Subdivisions (In accordance with Chapter 822 of the 2012 Acts of Assembly (SB497)) Resolution WHEREAS, the Isle of Wight County (employer code 55146) employees who are Virginia Retirement System members who commence or Iff recommence employment on or after July 1, 2012, shall be required to contribute five percent of their creditable compensation by salary reduction pursuant to Internal Revenue Code § 414(h) on a pre-tax basis upon commencing or recommencing employment; and WHEREAS, the Isle of Wight County employees who are Virginia Retirement System members and in service on June 30, 2012, shall be required to contribute five percent of their creditable compensation by salary reduction pursuant to Internal Revenue Code § 414(h) on a pre-tax basis no later than July 1, 2016; and WHEREAS, such employees in service on June 30, 2012, shall contribute a minimum of an additional one percent of their creditable compensation beginning on each July 1 of 2012, 2013, 2014, 2015, and 2016, or until the employees' contributions equal five percent of creditable compensation; and WHEREAS, the Isle of Wight County may elect to require such employees in service on June 30, 2012, to contribute more than an additional one percent each year, in whole percentages, until the employees' contributions equal five percent of creditable compensation; and WHEREAS, the second enactment clause of Chapter 822 of the Acts of Assembly (SB497) requires an increase in creditable compensation, effective July 1, 2015, to each such employee in service on June 30, 2015, to offset the cost of the member contributions, such increase in total creditable compensation to be equal to the percentage increase of the member contribution paid by such pursuant to this resolution (For example, if the member contribution paid by the employee increases from two to three percent pursuant to this resolution, the employee must receive a one percent increase in creditable compensation). BE IT THEREFORE RESOLVED, that the Isle of Wight County does hereby certify to the Virginia Retirement System Board of Trustees that it shall effect the implementation of the member contribution requirements of Chapter 822 of the Acts of Assembly (SB497) according to the following schedule for the fiscal year beginning July 1, 2015: Plan 1 Percent Employer Paid 1 % Member Contribution Employee Paid 4% Member Contribution Total 5% Plan 2 Percent Employer Paid 1 0% 11 Member Contribution Employee Paid 5% Member Contribution Total 5% (Note: Each column must add up to 5 percent.); and BE IT FURTHER RESOLVED, that such contributions, although designated as member contributions, are to be made by the Isle of Wight County in lieu of member contributions; and BE IT FURTHER RESOLVED, that pick up member contributions shall be paid from the same source of funds as used as paying the wages to affected employees; and BE IT FURTHER RESOLVED, that member contributions made by the Isle of Wight County under the pick up arrangement shall be treated for all purposes other than income taxation, including but not limited to VRS benefits, in the same manner and to the same extent as member contributions made prior to the pick up arrangement; and BE IT FURTHER RESOLVED, that nothing herein shall be construed so as to permit or extend an option to VRS members to receive the pick up contributions made by the Isle of Wight County directly instead of having them paid to VRS; and BE IT FURTHER RESOLVED, that notwithstanding any contractual or other provisions, the wages of each member of VRS who is an employee of the Isle of Wight County shall be reduced by the amount of member contributions picked up by the Isle of Wight County on behalf of such employee pursuant to the foregoing resolutions; and BE IT FURTHER RESOLVED, that no salary increases provided solely to offset the cost of required contributions to the Virginia Retirement System under § 51.1-144 of the Code of Virginia will be used to certify that any salary increases required by the Appropriation Act have been provided; and NOW, THEREFORE, the officers are hereby authorized and directed in the name of the Isle of Wight County to carry out the provisions of this resolution, and said officers are authorized and directed to pay over to the Treasurer of Virginia from time to time such sums as are due to be paid by the Isle of Wight County for this purpose. Employer Contribution Rates for Counties, Cities, Towns, School Divisions and Other Political Subdivisions (In accordance with the 2014 Appropriation Act Item 467(I)) 12 Resolution BE IT RESOLVED, that the Isle of Wight County (employer code 55146) does hereby acknowledge that its contribution rates effective July 1, 2015 shall be based on the higher of a) the contribution rate in effect for FY 2012, or b) eighty percent of the results of the June 30, 2013 actuarial valuation of assets and liabilities as approved by the Virginia Retirement System Board of Trustees for the 2014-16 biennium (the "Alternate Rate") provided that, at its option, the contribution rate may be based on the employer contribution rates certified by the Virginia Retirement System Board of Trustees pursuant to Virginia Code § 51.1-145(I) resulting from the June 30, 2013 actuarial value of assets and liabilities (the "Certified Rate"); and BE IT ALSO RESOLVED, that the Isle of Wight County (employer code 55146) does hereby certify to the Virginia Retirement System Board of Trustees that it elects to pay the following contribution rate effective July 1, 2015: (Check only one box) ThC]ertified Rate of 9.95° 0 [ jhe Alternate Rate of ___'so; and BE IT ALSO RESOLVED, that the Isle of Wight County (employer code 55146) does hereby certify to the Virginia Retirement System Board of Trustees that it has reviewed and understands the information provided by the Virginia Retirement System outlining the potential future fiscal implications of any election made under the provisions of this resolution; and NOW, THEREFORE, the officers of Isle of Wight County (employer code 55146) are hereby authorized and directed in the name of the Isle of Wight County to carry out the provisions of this resolution, and said officers of the Isle of Wight County are authorized and directed to pay over to the Treasurer of Virginia from time to time such sums as are due to be paid by the Isle of Wight County for this purpose. rhllc motion was aclopted by a tote of (1-1) with Supervisors Alphin, Bailey, Darden and _jelferson voting in till -or of the nasion and Supervisor Casteen votllig ag,llnst the rllotlon. Supers-isor Baile)' nim,cd that die l01lowing Resolution be adopted: RESOLUTION TO APPROPRIATE FUNDS TO A RESERVE ACCOUNT FOR DAVIS-BACON ACT INVOICES RELATED TO THE GEORGIE D. TYLER MIDDLE SCHOOL PROJECT AND TO ESTABLISH AND APPROPRIATE FUNDS TO A RESERVE ACCOUNT FOR LEGAL AND TAX DEFENSE PURPOSES 13 WHEREAS, the Isle of Wight County Board of Supervisors has previously established a reserve account to address any future Bacon -Davis Act invoices related to the Georgie Tyler Middle School Project; and, WHEREAS, funding in the amount of $1,000,000 (one million dollars) needs to be appropriated to the Davis -Bacon Act (GTMS) Reserve account; and, WHEREAS, a reserve account needs to be established for Iegal and other tax defense purposes; and, WHEREAS, funding in the amount of $2,500,000 (two million, five hundred thousand dollars) needs to be appropriated to the legal and other tax defense purposes reserve account. NOW, THEREFORE, BE IT AND IT IS HEREBY RESOLVED that the Board of Supervisors of the County of Isle of Wight, Virginia appropriates $1 million dollars (one million dollars) from the FY14 Reappropriation to the Davis -Bacon Act (GTMS) Reserve account. BE IT FURTHER RESOLVED that the Board of Supervisors establishes a reserve account for legal and other tax defense purposes and appropriates $2,500,000 (two million, five hundred thousand dollars) from FY14 Reappropriation to the legal and other tax defense purposes reserve account. BE IT FURTHER RESOLVED that the County Administrator of Isle of Wight County, Virginia be authorized to make the appropriate accounting adjustments in the budget and do all things necessary to give this resolution effect. 'l'he lllotion %vets adopted b}- it vote of* (.5-0) ►villi Supervisors Alphin, Bade},, Cilsteen, Darden and Jefferson toting; ill favor or the motion and no Supervisors votingagainst ainst die motion. County Attorne}' Popovlch requested a clotted meeting,'' pursu'rlllt to Section 2.2- 3711(A) (3) of the Code of Virginia regarding the expansion of* an existing business where no previous announcement has been made. in the business' interest 111 expanding the fcicilit}'; pursuant to Section 2.2-3711(A)(7) regarding Consultation %with legal counsel regarding the Nike Part: 'frail; pursuant to Section 2.2-3711(A)(3) regarding discussion concerning; publicly held real propert}: in the Ennisdale Subdivision where discussion ill open session ►would advcrsel}- affect the negotiating strateAr)° of die public hod}; and, pursuant to Section 2.2-3711(A)(7) concerning; Consultation widi legal counsel requiring die advicc of counsel pertaining to actual litig;atioll filed by the fOrnler Director of' Economic Development where consultation 111 open meeting would adversely affect the litigating posture of' the public bod}.. Chairman Alphin moved that die Board enter die closed Illeeting for the reasons Stated. The.: motion n -as adopted by it tote of' (5-0) wilh Supervisors Alphlll, Ballet', CasteC[l, Darden and .leffersoll voting 111 favor of the lllotlon and no Supervisors voting against the motion. 14 Supervisor Bailey moved that the Board return to open meeting. The motion was adopted 1)}' it vote of (5-0) 1vidi 5uper6sors Alphin, Bailey, Castcell, Darden and ,icllerson w6ng in fiw"or of the motion and no Supelvisors voting against the motion. Supeiwisor Ballcy moved to adol)t the 161lowing Resolution: CERTIFICATION OF CLOSED MEETING WHEREAS, the Board of Supervisors has convened a closed meeting on this date pursuant to an affirmative recorded vote and in accordance with the provisions of the Virginia Freedom of Information Act; and, WHEREAS, Section 2.2-3712(D) of the Code of Virginia requires a certification by this Board of Supervisors that such closed meeting was conducted in conformity with Virginia law; NOW, THEREFORE, BE IT RESOLVED that the Board of Supervisors hereby certifies that, to the best of each member's knowledge, (i) only public business matters lawfully exempted from open meeting requirements by Virginia law were discussed in the closed meeting to which this certification resolution applies, and (ii) only such public business matters as were identified in the motion convening the closed meeting were heard, discussed or considered by the Board of Supervisors. VOTE AYES: Bailey, Darden, Jefferson, Alphin and Casteen NAYS: 0 ABSENT DURING VOTE: 0 ABSENT DURING MEETING: 0 Supervisor Casteen moved to authorize die issuance of lirial offers 1101- acquisition 1)racquisition of real property li)r die purpose of a Nike Piu•k Trail quid authorize a public hearing on May 21, 2015 to proceed with condemnation, ll necessary. rl,he motion was adopted by a vote of (5-0) with Su1)clvisors Alphin, Bailed-, Castecii, Darden wid jelferson voting in f l or of tile: motion i ild no Supell'isors votili ahrdllist the motloll. FI'he -Special meeting wiLs adjourned 1))e Chairman Alphin at 10:30 a.m. Ce ills torm, Clerk 15 Rex W. Alphin, Chairman