Irwin To Serve On MUST Committee For Council

Kosciusko County Councilman Joe Irwin was chosen by the majority of the council Thursday to serve as their representative to the MUST (Municipal Unit Strategic Taskforce) Committee.
Before a vote was taken, Council President Tony Ciriello explained, “Part of the legislative agenda going into effect this year creates a MUST Committee. So a MUST Committee is made up of municipalities, county government to talk about, try to figure out ways to best spend local income tax (LIT) money and how it can be distributed throughout.”
He said everything’s got to be done and submitted to the Department of Local Government Finance (DLGF) by the first of October, and then by Dec. 1 the DLGF will provide a recommendation on “what we need to do from there.”
Ciriello said the council needs to appoint someone to the committee, and Irwin and Councilwoman Kimberly Cates expressed interest in serving. Irwin received the most votes from the council to serve on the MUST Committee.
According to Baker Tilly’s website on MUST, prior to the passage of Senate Enrolled Act 1 2025 and House Enrolled Act 1210 2026, “Indiana's local income tax structure was governed by a system in which county income tax rates and their distribution were largely determined by county councils, with limited formal input from municipal entities. Tax rate changes and distributions were set through statutory formulas, and negotiations among local units were generally informal, often lacking a structured mechanism for collaboration or consensus-building among cities, towns and the county.
“With the enactment of SEA 1 2025 and HEA 1210 2026, significant reforms have been introduced to increase local flexibility and formalize the negotiation process. Beginning March 1, 2026, counties may establish a (MUST) comprising representatives from county councils and fiscal officers from all cities and towns within the county. This taskforce creates a formal forum for local governments to collaboratively address income tax distribution decisions. Notably, the taskforce excludes representatives from fire protection and emergency medical services and nonmunicipal civil taxing units.
“The primary role of the MUST is to negotiate and unanimously approve a local income tax distribution agreement, specifically addressing the county’s maximum local income tax rates. ... Once an agreement is reached, it must be forwarded to the (DLGF). The department will then compile all county agreements into a report, which will be delivered electronically to the legislative council by Dec. 1, 2026,” the website states.
In other business, the council:
• Approved an additional appropriation for $3.161 million for bridge 287 replacement, as requested by Kosciusko County Highway Superintendent Steve Moriarty. The bridge is off of CR 450E. The state is paying for 80% of the cost of the bridge replacement.
• Heard from Ciriello that in the county’s opioid restricted funds, which is money the county received from national opioid settlements, there is currently $374,000 the county wants to disperse out to qualifying entities that provide services for people suffering from addiction.
If any entity that qualifies for that is interested in applying for those funds, they can find an application on the county’s website. The application can then be turned in to County Auditor Alyssa Schmucker. The next opioid committee meeting will be in September when any applications received will be reviewed. The committee then will make a recommendation on the awarding of those funds to the council and commissioners.
The council approved an additional appropriation for the $374,000. The balance in that account, according to Schmucker, is $447,071.94.
• Approved County Administrator Marsha McSherry’s request to transfer $11,000 from commissioner office supplies to Commissioner Bowen Center and another $11,000 from commissioner contractual services to Commissioner Bowen Center.
“During the budget process every year, we get a letter of an estimated amount for the Bowen Center,” she explained. “So, last year, we got an estimated amount of $820,000. And after the budget is approved, we find out what the actual amount is. So we have to do a transfer of $22,000 to cover the expenses for that. It is a ‘shall’ not a ‘may.’”
Council members reiterated the funds from the county to Bowen Center is a state requirement.
• Approved the transfer of $27,000 from motor vehicle highway - workmen’s compensation to property liability insurance, as requested by Moriarty.
“We’re predicting that the insurance will increase with our new PUG Mill and we want to make sure we have enough money to cover that,” he explained.
• Approved for Moriarty to apply for a 2027 Railroad Grade Crossing 100% reimbursable grant from the GRIP program for $23,100 with no match required. The commissioners approved the grant application at their last meeting.
• Approved Kosciusko Emergency Management Agency Director Kip Shuter’s request to apply for $140,000 in the State Homeland Security Grant Program. The funds will be used to purchase 26 radio replacements with a base radio. The current radios were purchased in 2010-11 and have about a 10-year lifespan.
• Approved a request from Kara Shively, juvenile probation officer, to apply for a 2027 advance grant of $2,500 from United Way. The funds will be used to pay for three log-ins for the RePath program the probation department can use to work with youth.
• Approved a salary ordinance amendment for Chief Probation Officer Tammy Johnston’s administrative assistant at $23.54 per hour, and a transfer of $160.59 from part-time to administrative assistant.
• Read and signed a statement from the council and county commissioners for the 50-year time capsule for America’s 250th anniversary. The capsule will be sealed and a Liberty tree will be dedicated at a ceremony at 6 p.m. Friday at the county courthouse.
• Approved a salary ordinance amendment at $30.96 per hour for an E911 dispatcher, along with a $1,400 transfer, as presented by Kosciusko County Sheriff’s Office Matron Michelle Hyden. She said they had two dispatchers in the Dispatch Center switch positions.
• Reapproved two resolutions for the real property abatements for Louis Dreyfus Company Agricultural Industries LLC.
Ciriello explained, “We did some approval of some abatements that came due (in June). There was an error in paperwork on Louis Dreyfus. There was some wrong form being sent in. It’s now been corrected.”
He said no numbers changed, but they just needed to reapprove the two resolutions.
• Heard an update from Cori Humes, Kosciusko County Convention and Visitors Bureau.
• Reviewed the second quarter commissary report from Sheriff Jim Smith.