By Watertown Current - August 6, 2026 in Official Proceedings
County of Codington
Codington County Court House
14 1st Ave SE
Watertown, SD 57201
July 21, 2026
The Codington County Commissioners met in regular session at 9:00 a.m., Tuesday, July 21, 2026, at the Codington County Court House. Commission members present were: Lee Gabel (Via Zoom), Tyler McElhany, Myron Johnson, Randall Schweer, and Troy VanDusen; Chair VanDusen, presiding. The pledge of allegiance was led by Human Resource Representative, Natalie Remund.
CALLS FOR PUBLIC COMMENT AND CONFLICT OF INTEREST ITEMS
Chair VanDusen called for public comments to be taken up during the open portion of the meeting; none were offered. There were no conflict-of-interest items to note.
AGENDA APPROVED
Motion by Schweer, second by Johnson, to approve the agenda for July 21, 2026, as posted; all voted aye; motion carried.
MINUTES APPROVED
Motion by Johnson, second by McElhany, to approve the minutes of July 14, 2026; all voted aye; motion carried.
MONTHLY REPORTS
Director of Equalization, Shawna Constant, reported that heard from Dept. of Revenue that the 2026 values have been certified; the ag productivity numbers which it appears that there is a 4% increase to the ag land this coming year; have received 4 applications for the appraisers’ assistant position; doing normal duties with sales and transfers; appraisers are still out working on Lake Kampeska. Highway Superintendent, Randy Falvey, Basin and Sentry have started on the remodel project of the truck storage, pulling electrical conduit so that they can insulate the ceiling, currently having some issues getting the insulation materials, have picked out colors for the siding and are finishing up some other preliminary items; Banner has been working on doing this year’s bridge inspections, unfortunately, we did have to close down the bridge on Cottonwood St. due to further deterioration of the piles and structure, the bridge just to the north on 155th St. has some structural issues that will need to be addressed also, this bridge is still fully functional though; Mark Junker, Banner Associates, and I had a meeting with representatives from Northern Con-Ag and Rauville Township to discuss two bridges on CR 11 on either side of the Casino road CR 6, both bridges are nearing their life expectancy, and we are looking at alternate haul routes and other funding possibilities since they do not currently score high enough to qualify for the BIG Program, we are attempting to be proactive; Hollaway construction out of Mitchell is working on cement and rip/rap project on 458th Ave. 43rd St. SE repairing some damage from heavy water flow; have finished the top cut on all our county roads and have started chip sealing, just a note to the general public to be aware of slow moving traffic, oil and loose gravel; have borrowed a hotbox from the City of Watertown to do some patch work on areas of the roads we will be chip sealing in order to better smooth out the road’s surfaces; have done interviews to fill an opening for a Maintenance II position, starting at $27.66/hour, were able to fill the position with a very qualified candidate; spent a portion of the day last week picking up tree debris from some wind damage associated with a storm that passed through the area giving us some significant rainfall. Facility Manager, Steve Molengraaf, Ag Building – auctions, wedding receptions and meetings continue throughout the summer in the expos, the barn is set up for the 4-H achievement days the first week of August, Blackburn Foundation are scheduled for the week of August 10th for sidewalk lifting; Courthouse/Detention Center – there are drain lines in the women’s restroom that’s leaking down through the ceiling in the Clerk of Courts office supply and print room, we are going to line the drain line instead of replacing it due to the marble structural flooring; August 1st will have a new employee start; Park – 1252 reservations, with a revenue of $132,212.46 as of 7-19-2026; Weed – spraying has been completed for the spring/early summer, spraying was a little tough this year so far due to the windy conditions causing completion of spraying after July 15th, 2026; WNV – South Dakota West Nile Virus cases – 2 this year with 1 death, the mosquito trap collections are just at the threshold for fogging in some communities, have fogged 4 times in other communities.
2027 BUDGET REVIEW
The Board reviewed 2027 from the Director of Equalization, Highway, Facility Manager and Planning and Zoning offices.
BRIDGE IMPROVEMENT GRANT APPLICATION
Highway Supt., Randy Falvey, presented the Board with a BIG Program Resolution for their approval. Highway Supt. advised the Board that the bridge submitted for replacement is located on 162nd Street, 0.4 miles east of 451st Avenue. Motion by Gabel, second by Schweer, to approve Resolution 2026-18 to apply for BIG funds; all voted aye; motion carried.
RESOLUTION 2026-18
BRIDGE IMPROVEMENT GRANT PROGRAM
RESOLUTION AUTHORIZING SUBMISSION OF APPLICATIONS
WHEREAS, Codington County wishes to submit an application for consideration of award for the Bridge Improvement Grant Program:
STRUCTURE NUMBER AND LOCATION:
Str. No. 15-154-080
162nd Street, 0.4 miles east of 451st Avenue
AND WHEREAS, Codington County certifies that the project is listed in the county’s Five-Year County Highway and Bridge Improvement Plan, and
AND WHEREAS, Codington County agrees to pay the NA match on the Bridge Improvement Grant funds; and 100% of ineligible expenses;
AND WHEREAS, Codington County hereby authorizes the Bridge Improvement Grant application(s) and any required funding commitments.
NOW THEREFORE BE IT RESOLVED:
That the South Dakota Department of Transportation be and hereby is requested to accept the attached Bridge Improvement Grant application(s).
Vote of Commissioners: Yes 5 No 0
Dated at Watertown, SD, this 21st day of July, 2026
Troy VanDusen
County Commission Chair
ATTEST:
Brenda Hanten
Codington County Auditor
BRIDGE IMPROVEMENT GRANT APPLICATION
Highway Supt., Randy Falvey, presented the Board with a BIG Program Resolution for their approval. Highway Supt. advised the Board that the bridge submitted for replacement is located on 455th Avenue (Hwy 11), 0.1 miles north of 164th Street (Hwy 6). Motion by McElhany, second by Johnson, to approve Resolution 2026-19 to apply for BIG funds; all voted aye; motion carried.
RESOLUTION 2026-19
BRIDGE IMPROVEMENT GRANT PROGRAM
RESOLUTION AUTHORIZING SUBMISSION OF APPLICATIONS
WHEREAS, Codington County wishes to submit an application for consideration of award for the Bridge Improvement Grant Program:
STRUCTURE NUMBER AND LOCATION:
Str. No. 15-190-099
455th Avenue (Hwy 11), 0.1 miles north of 164th Street (Hwy 6)
AND WHEREAS, Codington County certifies that the project is listed in the county’s Five-Year County Highway and Bridge Improvement Plan, and
AND WHEREAS, Codington County agrees to pay the 50% match on the Bridge Improvement Grant funds; and 100% of ineligible expenses;
AND WHEREAS, Codington County hereby authorizes the Bridge Improvement Grant application(s) and any required funding commitments.
NOW THEREFORE BE IT RESOLVED:
That the South Dakota Department of Transportation be and hereby is requested to accept the attached Bridge Improvement Grant application(s).
Vote of Commissioners: Yes 5 No 0
Dated at Watertown, SD, this 21st day of July 2026
Troy VanDusen
County Commission Chair
ATTEST:
Brenda Hanten
Codington County Auditor
BRIDGE IMPROVEMENT GRANT APPLICATION
Highway Supt., Randy Falvey, presented the Board with a BIG Program Resolution for their approval. Highway Supt. advised the Board that the bridge submitted for replacement is located on 455th Avenue (Hwy 11), 1.0 miles north of 164th Street (Hwy 6). Motion by Johnson, second by McElhany, to approve Resolution 2026-20 to apply for BIG funds; all voted aye; motion carried.
RESOLUTION 2026-20
BRIDGE IMPROVEMENT GRANT PROGRAM
RESOLUTION AUTHORIZING SUBMISSION OF APPLICATIONS
WHEREAS, Codington County wishes to submit an application for consideration of award for the Bridge Improvement Grant Program:
STRUCTURE NUMBER AND LOCATION:
Str. No. 15-190-111
455th Avenue (Hwy 11), 1.0 miles north of 164th Street (Hwy 6)
AND WHEREAS, Codington County certifies that the project is listed in the county’s Five-Year County Highway and Bridge Improvement Plan, and
AND WHEREAS, Codington County agrees to pay the 50% match on the Bridge Improvement Grant funds; and 100% of ineligible expenses;
AND WHEREAS, Codington County hereby authorizes the Bridge Improvement Grant application(s) and any required funding commitments.
NOW THEREFORE BE IT RESOLVED:
That the South Dakota Department of Transportation be and hereby is requested to accept the attached Bridge Improvement Grant application(s).
Vote of Commissioners: Yes 5 No 0
Dated at Watertown, SD, this 21st day of July 2026
Troy VanDusen
County Commission Chair
ATTEST:
Brenda Hanten
Codington County Auditor
CODINGTON COUNTY BRIDGE 15-268-139
Motion by Gabel, second by McElhany, to approve a quote for Codington County Bridge 15-268-139, with Hollaway Bridge and Culvert, Inc, in the amount of $17,000, Highway Supt., Randy Falvey, informed the Board that this bridge is on County Road 3-4 and the repair is due to a wash out; all voted aye; motion carried.
FIREWALL AT CODINGTON COUNTY EXTENSION COMPLEX
Motion by Johnson, second by McElhany, to approve a quote for updating the firewall at the Codington County Extension Complex with TwoTrees, in the amount of $3,294.00, Facility Manager, Steve Molengraaf, informed the Board that the firewall hasn’t been updated since 2013 or 2014 which will only host 80 people, due to the increase needed during events he recommended the MX75 Firewall; all voted aye; motion carried.
CORRECTIONAL OFFICERS AT THE DETENSION CENTER
Motion by Gabel, second by McElhany, to approved advertising and hiring three new correctional officers at the Detention Center; Sheriff, Brad Howell, explained that one is due to a death, one position is for an employee that went to work in another county and one is a new position to get someone trained before the new jail is completed, these are all budgeted items; all voted aye; motion carried.
ORDINANCE #83 2ND READING, PUBLIC HEARING, AND ACTION TO ADOPT
The Board held the second reading and public hearing on proposed Ordinance #83. Commissioner Gabel gave the second reading of the Title of the proposed ordinance. Motion by Gabel, second by Johnson, to adopt Ordinance #83. Chair VanDusen opened the public hearing at this time. One opponent, Doug Allen stood opposed to Ordinance #83 because he feels it is regressive due to low-income individuals that don’t own a home will need to pay this tax, he feels it is a wrong way to go about it and to consider the impact on lower income people. There were no other opponents, proponents or neutral parties that spoke on the proposed Ordinance #83. The Chair closed the public hearing at this time and turned to the Board for further discussion. The Boards discussion included but was not limited to: Commissioner Gabel added that a projected number from the State was that there were 5.6 million dollars of taxable sales in 2025, this would project on an owner-occupied home valued at $350,000 there would be a $821.00 savings; a roll call voted was taken and VanDusen, Johnson, Schweer and Gabel voted aye and McElhany voted no; motion carried and Ordinance #83 is so adopted.
ORDINANCE NO. 83
AN ORDINANCE IMPOSING A COUNTY GROSS RECEIPTS TAX AND A USE TAX FOR
CODINGTON COUNTY, SOUTH DAKOTA.
BE IT ORDAINED BY CODINGTON COUNTY, SOUTH DAKOTA.
Section 1. PURPOSE. The purpose of this ordinance is to provide needed revenue while reducing the burden of property tax for Codington County, South Dakota, by imposing a county gross receipts tax pursuant to the powers granted to the county by the State of South Dakota, by SDCL 10-52B entitled County Option Retail Sales and Service Tax for Property Tax Reduction, and acts amendatory thereto. The purpose of the county gross receipts tax is to provide property tax relief on the county property tax levy for all property classified as owner-occupied. All monies collected by the county from the gross receipts tax must be deposited into a property tax reduction fund, which is hereby created and shall be administered in accordance with SDCL 10-52B.
Section 2. EFFECTIVE DATE AND ENACTMENT OF TAX. From and after the first day of January 2027, there is hereby imposed as a county gross receipts tax upon the privilege of engaging in business a tax measured by one-half percent ( 0.5%) on the gross receipts of all persons engaged in business within the jurisdiction of Codington County, South Dakota, who are subject to the South Dakota Retail Occupational Sales and Service Tax, SDCL 10-45 and acts amendatory thereto.
Section 3. USE TAX. In addition, there is hereby imposed a gross receipts tax on the privilege of use, storage and consumption within the jurisdiction of the county of items purchased from and after the first of January 2027, at the same rate as the county gross receipt tax upon all transactions or use, storage and consumption which are subject to the South Dakota Use Tax, SDCL 10-46, and acts amendatory thereto.
Section 4. COLLECTION. Such tax is levied pursuant to authorization granted by SDCL 10-52B and acts amendatory thereto, and shall be collected by the South Dakota Department of Revenue in accordance with the same rules and regulations applicable to the State Sales Tax and under such additional rules and regulations as the Secretary of Revenue of the State of South Dakota shall lawfully prescribe.
Section 5. INTERPRETATION. It is declared to be the intention of this ordinance and the taxes levied hereunder that the same shall be interpreted and construed in the same manner as all sections of the South Dakota Retail Occupational Sales and Service Tax, SDCL 10-45 and acts amendatory thereto and the South Dakota Use Tax, SDCL 10-46 and acts amendatory hereto, and that this shall be considered a similar tax except for the rate thereof to that tax.
Section 6. PENALTY. Any person failing or refusing to make reports or payments prescribed by this ordinance and the rules and regulations relating to the ascertainment and collection of the tax herein levied shall be subject to all such collection remedies authorized by SDCL 10-45, and acts amendatory thereto, and SDCL 10-46, and acts amendatory thereto, are hereby authorized for the collection of these taxes by the Department of Revenue.
Section 7. SEPARABILITY. If any provision of this ordinance is declared unconstitutional or the application thereof to any person or circumstances held invalid the constitutionality of the remainder of the ordinance and applicability thereof to other persons or circumstances shall not be affected thereby.
Dated this 21st day of July, 2026.
Troy VanDusen, Chair
County Commissioner
ATTEST:
Brenda Hanten, Auditor
Dated this 21st, day of July, 2026
Auditor, Codington County, South Dakota
First Reading July 7th, 2026
Second Reading and Adoption July 21st, 2026
Adoption, July 21st, 2026
Published, July 30th, 2026, and August 6th, 2026
Effective, January 1st, 2027
CLAIMS
Motion by Johnson, second by Schweer, to approve for payment the following jail claims: all voted aye; motion carried. TEGRA 20,843.15, GEOTEK 6,325.50, ARCHITECTURE INCORPORATED 26,082.00, BECKENHAUER 1,465,579.84
BUDGET SUPPLEMENT
Motion by McElhany, second by Schweer to approve an automatic budget supplement to the Emergency Management budget in the amount of $115,043.09; all voted aye; motion carried.
PERSONNEL CHANGE
Motion by Gabel, second by Schweer, to approve the following annual step increase personnel changes; all voted aye; motion carried.
Employee Position Wage Effective
Andrew Delgado Emergency Manager 42.43/7382.82 7/1/2026
TRAVEL REQUEST
Motion by Johnson, second by McElhany, to approve a travel request for Nurse’s office staff to attend training; all voted aye; motion carried.
OPEN
Commission Comments – Commissioner Gabel mentioned that they are continuing with the precast in area A on the new jail project.
EXECUTIVE SESSION
Motion by Schweer, second by Johnson, to enter executive session, per SDCL 1-25-2(1) Discussion of personnel issues at 10:01 a.m., all voted aye; motion carried. The Board returned to regular session at 10:25 a.m., the board took action to approve two personnel changes – Motion by Johnson, second by McElhany to approve personnel changes: all voted aye; motion carried. Victor VanWell, new part-time seasonal Park Custodian, Grade AA/Step A, $18.68/hour, effective 7-20-2026; Darrin Christensen, new hire Facilities Technician II, Grade 30/Step A, $25.61/hour, effective 8-1-2026. Human Resource Representative, Natalie Remund, Highway Supt., Randy Falvey and Facility Manager, Steve Molengraaf, were present for executive session.
ADJOURNMENT
Upon conclusion of all business to come before the Board, a motion was made by Johnson, second by Schweer, to adjourn at 10:26 a.m., all voted aye; motion carried.
ATTEST:
Brenda Hanten
Codington County Auditor
Codington County does not discriminate on the basis of color, national origin, sex, religion, age, or disability in employment or the provision of service.
Published once on August 6, 2026, at the total approximate cost of $176.62 and may be viewed free of charge at www.sdpublicnotices.com and www.watertowncurrent.com.