April 20, 2015
North Platte, NE
Meeting of the Lincoln County Board of Commissioners. Present were Commissioners Duane Deterding, Joe Hewgley, Bill Henry and County Clerk, Rebecca Rossell. Henry offered prayer. Chairman Hewgley called the meeting to order at 9:00 A.M.
Chairman Hewgley announced the Open Meeting Act with amendments is posted for public review and the county board will comply with the open meeting requirements.
Motion by Deterding, seconded by Henry to approve the minutes regarding the Lincoln County Board of Commissioners meeting held on April 13, 2015. Upon roll call vote Deterding, Henry and Hewgley voted “aye”. Nays, none.
Motion by Deterding, seconded by Henry to receive and order filed the treasurer’s receipts. Upon roll call vote Deterding, Henry and Hewgley voted “aye”. Nays, none.
Motion by Henry, seconded by Deterding to approve and authorize the Chairman to sign the right of way permit submitted by McCook Public Power District. Upon roll call vote Deterding, Henry and Hewgley voted “aye”. Nays, none.
The Lincoln County Board of Commissioners recessed at 9:15 A.M. and the Lincoln County Board of Equalization reconvened.
Chairman Hewgley announced the Open Meeting Act with amendments is posted for public review and the county board will comply with the open meeting requirements.
County Assessor, Julie Stenger was present.
Motion by Henry, seconded by Deterding to approve the minutes regarding the Lincoln County Board of Equalization meeting held on April 13, 2015. Upon roll call vote Deterding, Henry and Hewgley voted “aye”. Nays, none.
Motion by Henry, seconded by Deterding to approve and authorize the Chairman to sign the certificates of correction or refund were submitted by the County Assessor. Upon roll call vote Deterding, Henry and Hewgley voted “aye”. Nays, none.
Motion by Deterding, seconded by Henry to offer a confession of judgment regarding the case of Paulo Reynoso, Jr., Appellant, v. Lincoln County Board of Equalization, Appellee, Case No. 14R 302, which is before the Nebraska Tax Equalization and Review Commission, in which the Lincoln County Board of Equalization confesses in said herein motion that the value of the real estate, in the aforementioned case (Case No. 14R 302), should be $100,845.00 (Land – $7080.00 and Improvements – $93,765.00) for tax year 2014. Upon roll call vote Deterding, Henry and Hewgley voted “aye”. Nays, none.
The Lincoln County Board of Equalization recessed at 9:21 A.M. and the Lincoln County Board of Commissioners reconvened.
Motion by Deterding, seconded by Henry to set May 11, 2015 at 9:45 a.m. for public hearing regarding General Assistance & Medical Assistance Program Regulations/Standards for Lincoln County, Nebraska. Upon roll call vote Deterding, Henry and Hewgley voted “aye”. Nays, none.
Sheriff Kramer reported he had spoken with the applicant and had no objections to the permit.
Motion by Deterding, seconded by Henry to approve the special designated liquor permit submitted by Christine Herrick of the Yellow Rose in Curtis, Nebraska for a fundraiser to be held at Harbor Lights on May 21, 2015. Upon roll call vote Deterding, Henry and Hewgley voted “aye”. Nays, none.
Motion by Deterding, seconded by Henry to approve entering The county of Lincoln, Nebraska, into a contract with Western Engineering Company, Inc., in regards to the Asphalt Paving Project on the South River Road, West Maxwell Road, and West Island Road for the Lincoln County Roads Department, Project Number LCDOR 2015-2, and authorize the Lincoln County Board Chairman to sign the written contract for The county of Lincoln, Nebraska. Upon roll call vote Deterding, Henry and Hewgley voted “aye”. Nays, none.
The Lincoln County Board of Commissioners recessed at 10:30 A.M. and the Lincoln County Board of Equalization reconvened.
County Assessor, Julie Stenger, was sworn in,
Stenger explained her position on the parcels owned by N-CORPE that are being protested. She granted exemption on the water in 2014. She feels she separated the land from the water. There is no ruling from TERC yet on the 2014 protests. Therefore, her position remained the same for 2015. The water is exempt but the land is not.
N-CORPE is represented by legal counsel, Don Blankenau. Mr. Blankenau was sworn in.
He stated that these protests are a place holder since the 2014 protests have not yet been decided by TERC. He then briefly explained the project.
County Assessor, Julie Stenger, stated in her opinion N-CORPE does not have to own the land to pump the water.
Mr. Blankenau commented that is why N-CORPE acquired the land for the project in the first place as they feel they must own the land to pump the water.
Commissioner Henry asked what the public use is for these parcels.
Mr. Blankenau replied that it is their position that a certain quantity of land needs to be owned to get a certain quantity of water which is for public use.
Commissioner Henry stated that he feels it is a lose/lose position for the county. N-CORPE wants to take the land off the tax rolls, take the water and then lease the land out.
Mr. Blankenau commented that due to state and federal obligations they are required to do it this way. They feel the net benefit to Lincoln County is that they do not have to reduce water usage in the rest of the county.
Commissioner Hewgley asked what N-CORPE was doing with the land.
Mr. Blankenau responded it comes back to the question of the primary use of the land. Agriculture or water management.
Deputy County Attorney, Joe Wright, asked if they were treating the land any different than a dry land farmer.
Mr. Blankenau replied that he agreed that would be correct.
Commissioner Henry commented that ground water is still being used it is just being diverted.
PROPERTY VALUATION PROTESTS
Tax Status
2015
Protest filed by: N-Corpe (Nebraska Cooperative Republican Platte Enhancement Project)
Property Owner is: Nebraska Cooperative Republican Platte Enhancement Project
PO Box 1140
Imperial NE 69033-1140
Motion by Deterding, seconded by Henry upon each of the following protests. Upon roll call vote Deterding, Henry and Hewgley voted “aye”. Nays, none.
| Protest # | Parcel # | Legal | 2015
Assessed Value |
Assessor’s Recommendation | Decision of County Board of Equalization |
| VP-1 | 58132.00 | Pt W ½ W ½ 1-11-30 Lying W. of Centerline of County Road 13.45A | L: $25,850 | No Change | No Change |
| VP-2 | 58140.00 | All 11-11-30 640A | L: $2,070,700 | No Change | No Change |
| VP-3 | 58135.00 | Pt 2-11-30 625.65A | L: $2,075,270 | No Change | No Change |
| VP-4 | 84995.00 | All 17-11-32 640A | L: $413,500 | Lower to $349,800 | Lower to $349,800 |
| VP-5 | 101710.00 | All 19-11-31 627.20A | L: $344,965 | No Change | No Change |
| VP-6 | 101715.00 | All 20-11-31 640A | L: $367,195
B: $185,555 T: $552,750 |
Lower to $523,810 | Lower to $523,810 |
| VP-7 | 101725.00 | All 21-11-31 640A | L: $351,375
B: $730,705 T: $1,082,080 |
Lower to $965,620 | Lower to $965,620 |
| VP-8 | 101735.00 | All 27-11-31 640A | L: $479,180 | Lower to $349,790 | Lower to $349,790 |
| VP-9 | 101740.00 | N ½ 28-11-31 320A | L: $176,000 | No Change | No Change |
| VP-10 | 101790.00 | All 34-11-31 640A | L: $381,445 | Lower to $349,810 | Lower to $349,810 |
| VP-11 | 101815.00 | All 22-11-32 640A | L: $352,000 | No Change | No Change |
| VP-12 | 101820.00 | All 23-11-32 640A | L: $352,000 | No Change | No Change |
| VP-13 | 101825.00 | All 24-11-32 640A | L: $352,000 | No Change | No Change |
| VP-14 | 101840.00 | W ½ & Pt E ½ (AKA Tract A) 25-11-32 322.88A | L: $177,585 | No Change | No Change |
| VP-15 | 101855.00 | Pt S ½ 26-11-32 127.56A | L: $70,160 | No Change | No Change |
| VP-16 | 101857.00 | Pt E ½ 26-11-32 157.72A | L: $86,750 | No Change | No Change |
| VP-17 | 101861.00 | Pt S ½ 27-11-32 77.24A | L: $42,480 | No Change | No Change |
| VP-18 | 101870.00 | NE ¼ 34-11-32 160.12A | L: $88,065 | No Change | No Change |
| VP-19 | 101880.00 | NE ¼ & Pt NW ¼ 35-11-32 294.87A | L: $171,995 | Lower to $162,180 | Lower to $162,180 |
| VP-20 | 101900.00 | NW ¼ 1-9-32 161.80A | L: $86,800 | No Change | No Change |
| VP-21 | 101925.00 | All 3-9-32 641.24A | L: $352,685 | No Change | No Change |
| VP-22 | 102520.00 | W ½ NW ¼ 25-10-32 80A | L: $44,000 | No Change | No Change |
| VP-23 | 102530.00 | All 26-10-32 640A | L: $342,545 | No Change | No Change |
| VP-24 | 102535.00 | NE ¼ 27-10-32 | L: $86,325 | No Change | No Change |
| VP-25 | 102540.00 | NW ¼ 27-10-32 160A | L: $88,280 | No Change | No Change |
| VP-26 | 102620.00 | NE ¼ 34-10-32 160A | L: $90,000 | No Change | No Change |
| VP-27 | 102625.00 | NW ¼ & S ½ 34-10-32 480A | L: $263,660 | No Change | No Change |
| VP-28 | 102630.00 | N ½ 35-10-32 320A | L: $180,295 | No Change | No Change |
| VP-29 | 102635.00 | SW ¼ 35-10-32 160A | L: $89,315
B: $39,040 T: $128,355 |
No Change | No Change |
| VP-30 | 102640.00 | SE ¼ 35-10-32 160A | L: $88,240 | No Change | No Change |
| VP-31 | 102665.00 | All 21-11-32 640A | L: $352,000 | No Change | No Change |
| VP-32 | 102685.00 | N ½ 29-11-32 320A | L: $175,000
B: $21,350 T: $196,350 |
No Change | No Change |
| VP-33 | 103765.00 | E ½ & NW ¼ 35-11-31 480A | L: $262,960
B: $30,935 T: $293,895 |
No Change | No Change |
| VP-34 | 104150.00 | All 18-11-31 625.34A | L: $343,940 | No Change | No Change |
| VP-35 | 104215.00 | All 13-11-32 640A | L: $384,835 | Lower to $350,900 | Lower to $350,900 |
| VP-36 | 104220.00 | All 14-11-32 640A | L: $385,260 | Lower to $352,005 | Lower to $352,005 |
| VP-37 | 104225.00 | All 15-11-32 640A | L: $806,905 | Lower to $352,000 | Lower to $352,000 |
| VP-38 | 104235.00 | All 16-11-32 640A | L: $450,590 | Lower to $352,000 | Lower to $352,000 |
| VP-39 | 107695.00 | SW ¼ 19-11-30 157.01A | L: $86,355 | No Change | No Change |
| VP-40 | 107697.00 | NW ¼ 19-11-30 157.01A | L: $85,255 | No Change | No Change |
| VP-41 | 107835.00 | W ½ SW ¼, W ½ NE ¼ & NW ¼ 30-11-30 315.38A | L: $173,460 | No Change | No Change |
| VP-42 | 107990.00 | All 25-11-31 640A | L: $352,005 | No Change | No Change |
| VP-43 | 108465.00 | All 16-11-31 640A | L: $349,850
B: $46,540 T: $396,390 |
No Change | No Change |
| VP-44 | 108470.00 | All 17-11-31 640A | L: $351,990 | No Change | No Change |
The Lincoln County Board of Equalization adjourned at 11:42 A.M. and the Lincoln County Board of Commissioners reconvened.
Approved the following claims as presented for payment:
The meeting was adjourned at 11:57 A.M.
Advance notice and the agenda for the April 20, 2015 board meetings were sent to the county board and all others requesting the same. Advance public notice (includes agenda) of the Lincoln County Board of Commissioners meeting and the Lincoln County Board of Equalization meeting was posted at the Lincoln County Courthouse, City Hall and the Lincoln County website on April 17, 2015; and was also emailed to the media on April 17, 2015.
The agenda for the meetings to be held on Monday, April 27, 2015 will be kept continually current and open for inspection at the office of the Lincoln County Clerk. The regular meeting of the Lincoln County Board of Commissioners will be at the Lincoln County Courthouse in the Commissioners Room at 9:00 A.M. The regular meeting of the Lincoln County Board of Equalization will be at the Lincoln County Courthouse in the Commissioners Room at 9:15 A.M.
Rebecca J. Rossell
Lincoln County Clerk
