The Polk County Board of Commissioners met on Tuesday to hold a public hearing on the proposed updates to the county’s tobacco ordinance, discuss final plat approvals for the Pine Ridge subdivision and the townsite of Maple Bay, and receive the 2025 financial statement report and audit review with Hoffman, Phillip, & Martell, PLLC.
TOBACCO ORDINANCE PUBLIC HEARING
A public hearing was held to discuss the proposed updates to the county’s tobacco ordinance. Polk County Public Health Director Sarah Reese led the hearing and reviewed the proposed updates with the board, including setting the number of licensed retailers in the county at eight, restricting the sale of flavored tobacco products, and setting the minimum age for clerks to sell tobacco at 18. These policies are part of substantial updates to the ordinance, which has not been updated since 1998, and the goal of this policy is to protect and prevent youth from purchasing tobacco products and other related devices like vapes. “We know that the products have changed over the years, and so it has been our intent to align local regulations with the current state and federal law to address emerging tobacco and nicotine products To incorporate strategies that protect the health of Polk County residents and specifically our youth, and we had a held a public hearing where members from our youth advisory board and other people in the community and region were able to contribute feedback as it relates to the proposed changes in the ordinance.”
Members of the Youth Advisory Board were in attendance and spoke in support of the proposed updates, citing concerns of addiction, behavioral changes, and mental and physical health complications. Other speakers included Shauna Reitmeier, CEO of Alluma, who spoke about the mental health and behavioral issues that arise in youth that use tobacco; and Sam Krieger from the National Association of Tobacco Outlets (NATO), who spoke about the proposed age limit for cashiers at licensed tobacco retailers, offering the option of requiring digital ID verification on all tobacco purchases. Reese appreciated the feedback that was received from the speakers and the board, who agreed with keeping the total county tobacco licenses at 8 and restricting the sale of flavored tobacco products with exceptions for menthol, wintergreen, and mint. The commissioners were split on the checker age restriction, with Paul Reese and Ross Gier opposed to the proposed age limit and Warren Strandell and Gary Willhite in favor of an 16-year-old restriction. They compromised and kept the age at 14 but added a requirement of digital ID verification for tobacco purchases. “There were great discussions by the board members about a few elements that we had gained through retailer communicate. I met with retailers from Polk County and gained feedback as well, and so we were able to hold a conversation that was informed by youth and mental health providers and the industry to inform the next steps of our ordinance. And now we will be updating the language relative to the feedback we got today in the board’s direction, and look forward to approving that in the future.”
2025 FINANCIAL REPORT AND AUDIT REVIEW
Colleen Hoffman of Hoffman, Phillip, and Martell, PLLC, was in attendance to present the 2025 financial statement report and audit review to the county board. Hoffman reported that the audit presents the county’s financial statements fairly and in accordance with generally accepted guidelines. Hoffman continued, adding that the county’s net worth increased by $11 million, and they were keeping at least 50 percent of the total expenditures for the following year in the general fund balance, which was part of a list of recommendations made by Hoffman at the previous year’s audit review. Overall, she was pleased with how the audit went and recommended that the county reduce the amount of funds set aside in the general fund balance for next year’s budgeted expenditures to maintain a lower levy amount.
Finance Director Stacy Grover appreciates the work Colleen and her team did on the audit and review, but she acknowledges that the finance department still has more work to do to address the list of recommendations from Hoffman. “We’re pleased to have the audit done as early as it was, and I I don’t think I think we were proud that we were able to reconcile one of the prior findings. We still have a lot of work to do, though. So, as much as it was a great presentation, there’s still, from our standpoint, from the finance team standpoint, we’ve got a lot of work to do to address some of the concerns that she’s highlighted and that have been there for several years.”
FINAL PLAT APPROVALS
Planning and Zoning: Jacob Snyder presented two final plats for approval to replat portions of the Pine Ridge Estates subdivision and the townsite of Maple Bay. These replats were discussed during the October 6 meeting, but a change was made to the Pine Ridge replat. A wetland that had previously been left off the plat of the land was added, which required approval from the county board. Both final plats were approved unanimously. “There were a couple minor tweaks to the Pine Ridge estate. The wetland getting added to the final plat that was in there in 1997, and then that one went through. There’s really nothing regarding any other changes to that one, and then the townsite of Maple Bay, obviously 1800s. They had a lot of foresight in how things would develop in 2026, so that won’t be our only replat to Maple Bay coming forward.”
The board approved a request from County Attorney Greg Widseth to hire an assistant county attorney, the purchase of a new combi-oven for the kitchen at the Northwest Regional Correction Center, and social services contracts.
The next Polk County Board of Commissioners meeting will be held on Tuesday, November 3, at 8:00 a.m. in the county boardroom at the Polk County Government Center in Crookston.
