Mrs. McMenamin and I voted

against it for a number of reasons, not the least of which was the make-up

of the association's board of directors, which just happen to have

included council members Weed, Rapson, the city manager, the city finance

director, and a council-appointed recreation commission member.

In short, the make-up of the

board was fundamentally flawed from the outset because while it is supposed

to answer to city council, it effectively answers to itself.

Second, I simply determined

that I could not be a part of the establishment of a new authority, or

in this case association, which has not been approved by the Internal

Revenue Service as a legitimate 501(C)-6 tax exempt organization.

The evidence presented has

convinced me the Tourism Association simply does not qualify as a 501(C)-6

tax-exempt organization under IRS rules and regulations. It would be foolish

to attempt to set up and operate an organization on a tax-exempt status

basis without having clear approval from the IRS that it qualifies. If

it doesn't, and we don't think it will, there can be a whopping

tax that would be levied on the association. And who do you think ultimately

pays for that?

Third, three members of council

(Brown, Rapson and Weed) were fully prepared to loan this new association

$100,000 of your tax money to help get it started.

Interestingly, the very reason

the Development Authority decided to turn the facilities back over to

the city, in my opinion, was that their cash flow simply would not permit

them to make payroll from mid-November until sometime in January, a common

occurrence historically this time of year due to seasonal factors.

My guess is authority members

were simply weary of trying to move forward, knowing getting a loan was

not going to be authorized by those same three council members.

Yet had council been willing

to give the Development Authority (which clearly has the legal authority

to operate the tennis center and amphitheater) a loan for a couple of

months, and allow for an orderly, legal and sensible transition, we would

not be facing our current dilemma, which was created by rushing into something

before a workable plan was in place.

I believe that Mayor Steve

Brown and council members Rapson and Weed have attempted to proceed with

the establishment and funding of the new Tourism Authority far too prematurely.

It was set up much too quickly without proper IRS tax exempt status being

established, and it was set up with two sympathetic council members on

its board.

Inadequate planning, IRS questions,

no checks and balances, and your tax dollars being offered to get it started.

What a mess.

My choice was to either go

to the council meeting and vote against the budget and loan, or to boycott

the meeting, along with council member McMenamin, to preclude the approval

of a multimillion dollar budget for what we believe would have been an

organization that was fundamentally flawed in its structure. Showing up

and casting a "No" vote would have done nothing more than to

have given legitimacy to the budget and loan, because the agenda item

itself was to "approve" the association's budget.

The cart was put way before

the horse, ladies and gentlemen. I had urged everyone to take our time

and work out the details before a new authority or association would be

established, or a new or better way was found to operate the tennis center

and amphitheater. Instead, a rush to judgment occurred without the foresight

and planning that I urged be implemented months ago prior to any action.

It was a power grab gone awry.

This is not political blackmail,

as Mr. Rapson claims. This is not being held hostage, as Mr. Brown claims.

This is standing up for principle and not being willing to permit a process

that is flawed, unethical, and lacks proper IRS designation. Not on my

watch, in any case.

Trust me, there is going to

be all kinds of spin put on this one. The truth is that it would have

been a thousand times easier for me to simply have shown up, vote no,

and move on. After all, I am a lame duck with only a few weeks left to

serve out my four year term

But I still have a conscience.

Dan Tennant

PTC Councilman

[email protected]