Commissioners approve up to $30,000 for third‑party economic study for Mammoth solar; debate over Baker Tilly report accuracy

County staff asked commissioners for permission to spend up to $30,000 to commission Baker Tilly to prepare a third‑party economic and tax‑impact study required under Resolution 2025‑10 (a preliminary resolution tied to an ERA designation and tax abatement request for the Mammoth Grazing Land solar project).
Nathan (county staff) said he had drafted a reimbursement agreement that he would not sign until County Attorney review and developer agreement were complete: “I will not commission these studies until that has been executed,” he told the board.
A commissioner who said she had reviewed earlier Baker Tilly and related studies criticized some data points and urged that the county examine what projections had actually come to fruition from previous projects before proceeding. She asked that Baker Tilly be willing to review discrepancies and answer county concerns as part of the process.
Nathan clarified that Baker Tilly would perform the work in‑house and that the scope specifically includes a point for Baker Tilly to review input and take the county’s concerns into account before the report is finalized. The motion to spend up to $30,000, with the county to be reimbursed if the developer executes the reimbursement agreement, passed on a recorded voice vote of 2‑1.
Commissioners and council members said the final study would be available to the Economic Development Commission, the county council and the board in the decision process for any tax abatement or economic development agreement.