Neosho County commissioners on Dec. 30 adopted a resolution imposing a special 1.5% countywide retailer sales tax to finance roadway and bridge construction, maintenance and improvement, and took several related funding steps for projects already under contract.

County counsel presented draft Resolution R24Q (citing KSA 12‑187 and related subsections) describing the levy of a 1.5% countywide sales tax to commence Jan. 1, 2025, or as soon as legally permissible; the resolution states the tax would expire 10 years from its first collection. Commissioners discussed whether to label the prior vote as a ‘‘special’’ election or a ‘‘primary’’ on the ballot record and adjusted language; the board moved, seconded and adopted the resolution by voice vote with one commissioner recorded in opposition.

Related to projects that will be funded by the new revenue stream and other sources, the commission approved an urban area boundary resolution (Resolution 2024149) to square off city boundaries so the city of Shenoud (transcript spellings vary) can access KDOT development funds.

For immediate project obligations, the board voted to obligate $522,341 of ARPA funds to the Elk Road (Neosho River) bridge replacement project (KDOT project 67C‑520901) under a June 2024 contract with Bridal Inc. The commission also approved a plan to transfer $522,341 from the pilot fund in 2025 to replace the ARPA funds in the county’s budget and separately approved transferring $1,000,000 from the pilot fund into the special bridge account before year‑end to prevent a negative balance.

Commissioners said reimbursements from the state and KDOT grants are expected but that cash accumulation will take time; they tasked staff to coordinate invoices, payment timing and reporting to ensure audits are not triggered by negative balances.

The board directed the clerk to provide a certified copy of the resolution to the state director of taxation as required by statute. The resolution language and motions recorded reference KSA 12‑187 and KSA 12‑189 as the enabling statutes cited in the draft.

The vote on the sales-tax resolution and the funding motions were all recorded by voice vote as adopted; specific roll-call tallies were not recorded in the transcript.