Town of Cedar Fort
Town Council Meeting Minutes
Date: March 24, 2026
Time: 7:00 PM
Location: Town Hall, 50 East Center Street, Cedar Fort
CALL TO ORDER
Mayor Wyatt Cook called the meeting to order at 7:19 p.m.
1. Roll Call
Present:
Mayor Wyatt Cook
Councilman Eric Boud
Councilman Alex Carter
Councilman Travis Giles
Absent:
Councilman Jed Berry
Staff Present:
Clerk/Recorder - Kandice Johnson
Treasurer - Andrea Ashley
Fire Chief - Kale Black
A quorum was present. See attached sign in sheet.
2. Prayer/Thought
A prayer was offered by Mayor Cook.
3. Pledge of Allegiance
The Pledge of Allegiance was led by Mayor Cook.
DISCUSSION ITEMS
1. Upcoming Budget for Fiscal Year
The Council conducted an in-depth work session focused on finalizing and planning for the upcoming fiscal year budget, with primary emphasis on the 2027 budget cycle.
Budget Direction and Priorities
The Council identified roads, fire services, and parks as the primary priorities for upcoming budget allocations. Emphasis was placed on balancing operational needs with long-term capital improvements and community-enhancing amenities.
Road Funds and Capital Transfer
Discussion centered on the $80,000 currently budgeted for roads, which remains unspent. It was determined that:
These funds cannot be rolled directly into the next fiscal year budget.
The funds must be transferred into the Capital Projects Fund in order to be preserved for future use.
The Council agreed to move the $80,000 into the capital fund for use in the 2027 budget year, with the understanding that funds could be reassigned if a project arises before the end of the current fiscal year.
Potential short-term road-related projects discussed included:
Installing a culvert
Repairing the dirt road near the community center
Improving access near the future water tank location
The Council also discussed coordinating with the gravel pit operation, which may contribute to road improvements due to heavy truck traffic in the area.
Road Maintenance Planning
The Council discussed increasing the road budget to approximately $160,000 by combining current and future allocations. Priority areas included:
Repairing major potholes along the main road through town
Evaluating whether to continue using cold patch repairs or hire a contractor for more durable solutions
Budget Rules and Financial Clarification
IT was clarified key budgeting constraints, including:
Town assets cannot exceed 100% of budgeted expenditures
Excess or unspent funds must be moved into capital funds
Capital expenditures must be tracked and categorized within that fund
Fire Fund and Transfers
The Council reviewed the fire department budget and noted:
A planned $107,000 transfer from the general fund had been delayed due to lower-than-expected expenses
Funds were temporarily retained in the general fund to accrue interest
The fire fund is currently approximately $9,000 deficit, requiring transfer of funds
Clarification was also made that:
The $107,000 should be categorized as a transfer from the general fund, not as impact fee revenue
The town is not currently collecting fire impact fees
Sales Tax Increase Proposal
The Council discussed and generally supported a proposal to:
Increase sales tax by up to 1%
Generate approximately $80,000-$85,000 annually
Dedicate funds specifically to fire department wages and operational expenses
The purpose of this proposal is to:
Cover recurring operational costs (fuel, repairs, wages)
Free up general fund money for capital purchases, such as vehicles or equipment
Additional discussion included:
Preference for a sales tax increase over property tax increases
Recognition that local businesses would absorb much of the tax impact
It was assigned to:
Research the process for implementing a sales tax increase with the county
Fire Department Budget Allocation (2027)
The Council agreed to:
Allocate $40,000 from the general fund for fire department capital expenditures in 2027
Use anticipated sales tax revenue for operational expenses
Purchase Order (PO) Process Discussion
The Council discussed implementing a formal Purchase Order (PO) process for all departments:
Proposed threshold: $1,500 requiring a PO
The process will need to be formally defined and adopted into town code
Community Outreach and Policy Considerations
The Council discussed tying the proposed sales tax increase to:
Improved emergency services
Potential relaxation of property use regulations
This approach was viewed as a way to balance increased taxation with increased resident benefits and flexibility.
Building Permit and Fee Discussion
The Council reviewed building permit revenues and noted:
The town charges a $50 administrative fee
Most costs come from third-party engineering inspections
Expected revenue was $23,000, but only $5,400 has been collected due to low construction activity
Impact Fees Discussion
Discussion included:
Impact fees as a revenue source distinct from permit fees
The need for impact studies before increasing fees
Existing water impact fee updated in 2022
Future studies needed for fire and park impact fees
Parks and Community Amenities
A significant portion of the discussion focused on enhancing community amenities, including:
Development of a new park or improvements to the existing park
Installation of a splash pad
Converting courts into multi-use pickleball and tennis courts
Replacing aging playground equipment
The Council expressed strong interest in creating family-oriented amenities to attract and retain residents.
Community Center and Recreation Opportunities
The Council discussed expanding recreation options at the community center, including:
Indoor courts for basketball, pickleball, or soccer
Rock climbing or bouldering wall
Batting cages
Exercise equipment for fire department use
Future consideration was given to the potential acquisition of the school building, which may impact recreation planning.
Community Engagement
The Council discussed engaging residents through:
Surveys or social media polls
Gathering input on park and recreation improvements
Consideration was also given to:
Charging a small monthly fee for indoor facility use
Keeping outdoor park amenities free
Trails and Connectivity
Discussion included interest in:
Developing trail systems, including ATV/side-by-side access
Connecting areas such as White Hills
Utilizing BLM and state land where possible
The Council noted that current grant funding supports planning and studies only, not construction.
Operating Budget Review
The Council emphasized the need to:
Identify total annual operating costs (payroll, utilities, etc.)
Determine available discretionary funding
The treasurer will provide updated operating budget figures prior to the next meeting.
Water and Planning Concerns
A brief discussion addressed concerns regarding:
Water availability and infrastructure
Recent planning and zoning decisions
Frustration over items being voted on without fully defined terms
No formal motions or votes were made during this discussion item.
ADJOURNMENT
Motion:
Councilman Boud made a motion to adjourn.
Second:
Councilman Giles
Vote:
Mayor Cook - Yes
Councilman Carter - Yes
Councilman Boud - Yes
Councilman Giles - Yes
The meeting adjourned at 8:50 p.m.
Notice of Special Accommodations (ADA)
Pursuant to the Americans with Disabilities Act, individuals needing special accommodations during this meeting should notify the Town Clerk, at 801-768-2147 at least 24 hours priors to the meeting.