Lindsay from the Ag & Drainage Department told commissioners that staff compiled full costs for the ditches under consideration and recommended certification of the payable 2027 assessments. The recommendation included repayment-plan options—one-, seven- and fifteen-year schedules—and corresponding interest rates to match administrative practices used in previous years.
Lindsay summarized the approach: "We have established the same payment rates as we have for the last 2 years for a 1 year, 7 year and 15 year repayment plan... In previous years we have approved a 1 year assessment with a 0% interest rate... but then the 7 and 15 years are recommended at a 6% interest rate." After brief board discussion about how the rates relate to current market yields and administrative costs, the board adopted Resolution 20660 by unanimous voice vote and certified the assessments and repayment plan structure.