Decatur council accepts clean FY2024 audit, approves zoning change for tattoo shops and several routine measures

The Decatur City Council on Feb. 24 voted to accept the city’s FY2024 audit, approved a zoning change to permit permanent makeup and tattoo shops, extended a residential replat approval, adopted tax-abatement guidelines, approved a lease with the Wise County Antique Car Club and authorized a memorandum of understanding to implement a small-business resiliency program.

Most important: The council received an unmodified ("clean") audit opinion for the fiscal year ending Sept. 30, 2024. Josh Finley, the lead director for the audit firm (Forvis/Bazars), told council the city would receive three unmodified opinions — the financial statements and two single-audit opinions covering federal program compliance and internal control for ARPA funds. "You guys are also gonna receive 2 other opinions... So a total of 3 clean audit opinions," Finley said.

The council voted on multiple action items during the meeting. Highlights:

- Ordinance adopting zoning changes to allow permanent makeup and tattoo shops: Council took the ordinance on second reading and approved it (ordinance identified in the packet as 2025-528). There were no changes since the Feb. 10 meeting; staff stood by for questions. A council member moved and a second was recorded; the motion passed by voice vote.

- Acceptance of FY2024 audit and authorization of distribution: Auditor Josh Finley reviewed the opinion and recommended the council review the MD&A section. A council member moved to approve receipt of the audit and authorize its distribution; the motion passed by voice vote.

- Extension of replat (RP-202202) for Lots 1–20, Block 1: Lisa Hannon of Development Services said FX5 Real Estate Investments requested a six-month extension — the maximum the council may grant and the applicants are allowed only one extension. The replat covers 20 single-family lots at the corner of Devereaux and Chenoweth streets. Council approved the six-month extension by voice vote.

- Resolution adopting tax abatement guidelines (R2025-0205): Council re-adopted a previously used tax-abatement policy (the city reauthorizes the guideline biennially) to retain the tool should the city or economic-development partners pursue an abatement in the future. Historically the council said it has not granted tax abatements; the resolution passed by voice vote.

- Lease agreement with Wise County Antique Car Club: Staff described the lease as a simple memorandum allowing the club to use a small strip of city-owned land near the Rose Avenue water tower for parking during meetings or events. The agreement lasts up to three years and may be renewed; no money exchanges hands. Council approved the lease and authorized the city manager to execute documents.

- Memorandum of understanding for "Before, During, After" resiliency program: The council approved an MOU among the City of Decatur, Decatur Economic Development Corporation, Decatur Chamber, and the Wise County Office of Emergency Management to pilot a free resiliency program for small businesses. Justin Knowles, executive director for Before, During, After, said the pilot is intended to test services that could be expanded statewide.

- First reading: ordinance declaring unopposed candidates for the May election: Staff presented a first reading of an ordinance to remove the need for an election for unopposed incumbents for Places 2, 4 and 6; the ordinance requires a second reading at a future meeting before final action and record vote to transmit to Wise County.

Several motions were recorded as voice votes; no roll-call tallies were given in the meeting transcript. Council members thanked staff and directors for their budget and financial work that contributed to a strong audit outcome.

Ending: Council adjourned at 6:31 p.m.