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Sevier County approves small grants, tax adjustments and fairgrounds changes, and offers up to $150,000 match for Salina motocross project

Sevier County Commission · March 23, 2026
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Summary

At its March 23 meeting the Sevier County Commission approved a $3,000 grant to the community theatre, a waiver for the Farm Bureau, a revised fairgrounds fee schedule, a tax abatement of ~$214.12, a refund of $4,366.76, a property tax exemption for Mission at Richfield LLC, and contingent matching funds of up to $150,000 for a Salina motocross project if a state grant is awarded.

Sevier County commissioners on March 23 approved multiple fiscal and event-related measures including small grants, fee changes, tax adjustments and a conditional grant match.

Tax and refund actions: Assessor Terri Hartle requested abatement for parcel 4-347-3-IMP after a building on public property had been removed but remained on the tax roll for 2025; the county abated approximately $214.12 in taxes, penalties and interest (motion by Commissioner Jensen, second Commissioner Brown, unanimous). Deputy Treasurer Misty Cowley reported a tax-credit refund request from Bonnie Bardwell for parcel 1-16-43 of $4,366.76; the commission approved an immediate refund due to an emergency (motion by Commissioner Brown, second Commissioner Jensen, unanimous).

Board of Equalization: The Board of Equalization reviewed supplemental information about charitable contributions from Mission at Richfield LLC and approved a property tax exemption for parcel 1-2-6, the nursing facility operated by that entity (motion by Commissioner Jensen, second Commissioner Brown, unanimous).

Fairgrounds and community funding: Fairgrounds Supervisor Colton Conder presented an updated fee schedule that changes event deposits from a daily rate to a per-event fee and adds an item for the outdoor track (no fee yet while maintenance time is tracked); the commission approved the revised schedule. The Commission approved a fee waiver for the Sevier County Farm Bureau's public meeting and granted $3,000 to the Sevier County Community Theatre Association for 2026 operations.

Salina motocross matching funds: Salina Mayor Brent Beach and R6 Representative Brock Jackson described plans to build a motocross and bike track on recently purchased SITLA property near Blackhawk and to apply for a State Outdoor Recreation Grant. The Commission approved up to $150,000 in matching funds contingent on the grant being received (motion by Commissioner Jensen, second Commissioner Brown, unanimous).

Why it matters: the tax adjustments correct billing errors and relieve a documented emergency hardship; the fairgrounds fee changes and small grants support local events and community groups; the contingent match could enable a regional recreation project expected to draw visitors. The matching funds are explicitly contingent on the grant award and therefore do not commit county funds unless the grant is secured.

Next steps: staff will process abatement and refund payments, record the property‑tax exemption for the nursing facility and, if the state grant is awarded, finalize the matching‑funds agreement tied to the Salina project.