(A) In any given calendar year, the Board of Commissioners desires to sell top soil or other overburden at such gravel pit and sand and gravel extraction operation maintained by the county, the County Commissioners shall appoint two individuals in the county who are familiar with the current market value of such top soil and other overburden and said individuals shall file a statement of the current market value in the county for such top soil and/or other overburden, and shall break the same down into such classifications as are, in its opinion, reasonable and consistent with the market standards for such material and shall upon such statement indicate such current market price for each category, and after completion of such statement, file the same with the Auditor of the county. Such statement shall be subject to the approval of the Board of Commissioners of the county.
(B) Upon the filing of such statement of market value the County Highway Department may, without advertising, sell such top soil and/or other overburden to any individuals, partnerships or corporations desiring to purchase the same at such market price.
(C) All sales of such top soil and/or other overburden shall be at the site of the county gravel pit and gravel and sand extraction and all transportation for the removal thereof shall be provided by the purchaser at his or her expense; provided, further, that the county may, at its option, load such top soil and/or other overburden.
(D) The County Highway Department shall be in charge of such sales, and shall assign personnel to control such sales, measure the loads of top soil and/or other overburden, and receive and account for payments.
(E) The terms of all such sales shall be cash.
(F) Upon receipt of such cash, the County Highway Department shall issue a receipt for such purchase price to the purchaser from a book of consecutively numbered receipts and retain a carbon copy of the same.
(G) All bookkeeping and accounting for such receipts shall in all ways comply with the regulations and directives of the State Board of Accounts.
(H) The money so received from the sale of top soil and/or other overburden shall be deposited in the County Highway Fund and applied to the cost of maintenance and operation of such gravel pit and gravel and sand extraction operation.
(I) In no event shall any instrumentality of the county advertise or expend any funds promoting such sales other than such expenses as are normal to the operation of such gravel pit and gravel and sand extraction operation.
(Ord. 1-4-3, passed 1-19-1976)