Meeting in regular session last Monday evening the Vanceburg City Council gave second reading to the ordinance establishing city taxes for the current fiscal year and then moved to adopt it.

The council has not increased taxes for several years, and the rates remain the same again this year. The tax rate for real estate property is 13 cents per $100 of assessed value, and the personal and tangible rate is 14 cents per $100 of assessed value.

John Spears, staff accountant with Smith, Goolsby, Artis & Reams PSC, Ashland, appeared before the council to explain the new requirements implemented by the audit boards regarding a Management Discussion Analysis.

The analysis is simply a discussion of the audit put in plain language by the mayor and city clerk so the people who deal with the audit can understand how the city has spent its funds.

Spears explained that most smaller towns like Vanceburg do not have the means to prepare such an analysis and usually an accounting firm is hired to do the job for them, but that would cost about $3,200 because preparing such an analysis takes about 40 hours at a rate of about $80 per hour.

He also said that the analysis would not change his opinion of the city's audit statement. It is supplementary information, but how the city decides to handle the document should be determined before he begins work on the annual audit.

Spears told the council that audit boards require the analysis but the government does not, and no penalties are assessed if it's not done. The accounting firm can simply add a paragraph explaining that the town did not prepare an analysis.

He pointed out that the audit board had large cities in mind when the requirement was set up, and most small towns do not prepare a Management Discussion Analysis because of the expense.

The council did not have to take any action on the matter but agreed just to let the matter drop and have the accounting firm write the paragraph explaining that the city did not prepare the analysis.

Council member Tim Bowden moved to table an ordinance drafted to increase the salaries for the police officers until all members of the council had a chance to look at the ordinance. Bowden carefully explained that the council intends to act on the ordinance quickly, but the ordinance is written according to an outdated ordinance, and it needs to have the wording updated.

Mayor William T. "Bill Tom" Cooper said the council members needed time to study the ordinance to make sure everything is done correctly and to ensure that the funds are available for the increase in salaries. He added that the city does intend to raise the pay of the officers.

Cooper stated that many small communities face the same situation, referring to the fact that officers get trained and certified in smaller towns and then move to higher paying positions in other law enforcement agencies.

Cooper added that he had talked to Lewis County Sheriff Bill Lewis, and Lewis assured him that his department would help the city while it does not have an adequate number of officers on the force.

Bowden's motion carried with the understanding that the council will call a special session to act on the ordinance in about two weeks.

The council then moved to set Trick-Or-Treat night this year on Friday, October 29, from 5:00 p.m. to 7:00 p.m.

The council authorized Cooper to hire Fitzsimons Office of Architects, Inc., Lexington for the Commercial Hotel project as recommended by the Renaissance Committee.

Cooper said that most bids for the job came in at about $20,000 but Fitzsimons' bid was for $9,000 plus $85 an hour if they are called back for additional work after the plans are completed.

The council also authorized the mayor to acquire a construction loan for interim financing with a line of credit up to $100,000 with one of the local banks for the hotel project.

The mayor said that the city has to pay for the work and then get reimbursed through the Renaissance grant.

The council quickly adopted a resolution assuring the Federal Insurance Administration that the city will enact as necessary and maintain in force all the measures required by the administration to reduce flooding in flood prone areas of the community.

People's Self-Help Housing, Inc. (PSHH) will assist Ronda Wilson in raising her new home on Black John Hollow Road on Tuesday and Wednesday, October 19 and 20.

In the spirit of yesteryear, friends, neighbors, employees of Citizen's Deposit Bank & Trust and volunteers from the Glenmary Farm will join PSHH construction crews to raise a new home in two days.

Construction will begin Tuesday morning with building and raising the walls and roof. By Wednesday afternoon the roof will be shingled, doors and windows will be installed, interior walls will be erected, porches constructed and siding installed.

Everyone is invited to bring a hammer and stop by during the House Raising event. Turn south off of the AA Highway onto Briery Road (Route 1021) just past Quincy. Immediately turn right again on Black John Hollow Road. The new home site is on the left 0.4 mile up Black John Hollow Road. Signs will be posted.

PSHH has been providing affordable housing opportunities in Lewis County since 1982 and offers affordable new homes, rental housing, rent assistance, emergency shelter and transitional housing.

Deputy Johnny Bivens said the accident happened about 12:30 a.m. Friday as Troy Johnson Jr., 21, of Black Oak, was operating a 1991 Pontiac in Meadowbrook Subdivision when he apparently failed to negotiate a turn and struck the residence of Kerry and Lisa Theiss.

Bivens said that although the home and car sustained extensive damage, no one was injured. He said excessive speed and fog contributed to the accident.

Polley said the driver of the 1989 Peterbilt, Gary A. Rock, 50, of Monroe, Michigan, was looking for Ky. Rt. 8 and wound up on Ky. Rt. 3309.

Polley said the rig went off the left side of the roadway and it turned over onto its left side.

He said Rock was not injured. The road remained closed for several hours while the trailer was unloaded and the rig removed.

A sheriff's department's spokesman said a tandem tractor-trailer loaded with 30,000 pounds of paper products was traveling north on the Grayson Spur and attempted to turn left onto the AA Highway.

The tractor and both trailers turned onto the right sides on the north shoulder of the AA Highway. The spokesman said the driver of the rig received relatively minor injuries and was not transported to a medical facility.