April 25, 2016
North Platte, Nebraska
Meeting of the Lincoln County Board of Commissioners. Present were Commissioners Duane Deterding, Bill Henry, Joe Hewgley and County Clerk, Rebecca Rossell. Deterding 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 Henry, seconded by Deterding to approve the minutes regarding the Lincoln County Board of Commissioners meeting held on April 18, 2016. 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 Deterding, seconded by Henry to receive and order filed the fee report submitted by the County Sheriff. Upon roll call vote Deterding, Henry and Hewgley voted “aye”. Nays, none.
Motion by Deterding, seconded by Henry to approve the special designated liquor permit submitted by Sculley LLC for a reception to be held at Harbor Lights on May 28, 2016. 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 convened.
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 appeared.
Motion by Henry, seconded by Deterding to approve the minutes regarding the Lincoln County Board of Equalization meeting held on April 18, 2016. Upon roll call vote Deterding, Henry and Hewgley voted “aye”. Nays, none.
Motion by Deterding, seconded by Henry to approve and authorize the Chairman to sign the certificates of correction or refund on real property submitted by the County Assessor. 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 on personal property submitted by the County Assessor. Upon roll call vote Deterding, Henry and Hewgley voted “aye”. Nays, none.
Julie Stenger, Lincoln County Assessor and Don Blankenau, legal counsel for the Nebraska Cooperative Republican Platte Enhancement Project appeared to discuss the protest of Assessor’s Determination that the property held by N-CORPE is taxable.
Chairman Hewgley stated that what is before the County Board of Equalization is a protest by N-CORPE pertaining to real estate described as Parcel Number 0084995.00, legal description being all of Section 17, Township 11, Range 32 West of the 6th P.M., Lincoln County, Nebraska, protesting the determination of the Lincoln County Assessor that the said real estate was not being used for public purpose as of January 1, 2016.
Mr. Blankenau stated the protest applied to all parcels in the exhibit.
Chairman Hewgley stated it is the county’s position that it is only on one parcel.
Chairman Hewgley asked Lincoln County Clerk, Rebecca Rossell, if this was the only protest before this Board and if there were any other protests filed of this kind with her office.
Rossell responded that he was correct and there were no other protests filed of this kind in her office.
There being no record of any other protest filed and any surplus parcels that are included in a protest will not be considered because each protest filed can only pertain to one parcel and not a combination of parcels. This is per Nebraska Administrative Code, Title 350 – Nebraska Department of Revenue, Property Assessment Division, Chapter 15 – Property owned by the State and Governmental Subdivision Regulations, Reg. – 15-004 Procedures, 004.04D.
Mr. Blankenau commented that N-CORPE would be violating the constitution as it prohibits the payment of taxes by a public entity.
Julie Stenger, Lincoln County Assessor, recommended no change to the parcel. She commented she did recognize the NRD as a public entity but has determined that the public use is water. She has put a grassland valuation on these parcels. There is no water taxed. She feels this has met her obligation as the Lincoln County Assessor.
Commissioner Hewgley commented it is a question of separating the land from the water.
Motion by Henry, seconded by Deterding to sustain the decision of the Lincoln County Assessor and make no change to Parcel Number 0084995.00. Upon roll call vote Deterding, Henry and Hewgley voted “aye”. Nays, none.
The Lincoln County Board of Equalization recessed at 9:34 A.M. and the Lincoln County Board of Commissioners reconvened.
Lincoln County Sheriff, Jerome Kramer, presented Victor Vera-Martinez an award for assisting a Lincoln County Sheriff’s Deputy that was being attacked. He thanked Victor for stepping forward and helping law enforcement.
Jeanie Star of Star Cattle Company & Highway Superintendent, Carla O’Dell, appeared to discuss the tort claim filed by Star Cattle Company.
A cattle pass located at the intersection of Suburban Rd and Star Rd collapsed and the feed wagon went through.
O’Dell reported that the road had been fixed and the cattle pass was replaced with a 30×50 culvert.
Commissioner Deterding asked about the load weight of the wagon.
Star replied that she guessed about 15,000 pounds.
Commissioner Henry asked if the wagon was overloaded.
Star responded that it was a normal load.
Motion by Deterding, seconded by Henry to receive the tort claim filed by Star Cattle Company for damages to a feed wagon. No action was taken on the claim and it will be forwarded to the county insurance carrier. Upon roll call vote Deterding, Henry and Hewgley voted “aye”. Nays, none.
Brandon Myers, Lincoln County Emergency Management Director and Pat Gerdes, Region 15 Emergency Management Director appeared to discuss the possibility of contracting with various other counties (such as Dundy, Hitchcock, Hayes and Frontier) which would allow Brandon to assist the Deputy Emergency Management Directors in those counties to fulfill necessary duties.
Some of these counties have been contracting with Phelps County for these services which are no longer going to be offered.
Commissioner Henry asked Mr. Myers if would have the time to serve the other counties.
Myers replied that he would make time.
Gerdes supplied the County Board with some information on the current contracts with Phelps County along with salary and budget information.
Chairman Hewgley requested Mr. Myers meet with the other county boards to collect information and determine if the services are requested and what a possible contract might look like for these services.
Motion by Deterding, seconded by Henry to approve the appointment of Dr. Emily Jones to fill the position of Physician on the West Central District Health Department Board of Health. Upon roll call vote Deterding, Henry and Hewgley voted “aye”. Nays, none.
Motion by Henry, seconded by Deterding to approve the appointment of Dr. Sam Perry to fill the position of “Spirited Individual” for Lincoln County on the West Central District Health Department Board of Health. 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 reconvened as the Lincoln County Board of Equalization.
County Assessor, Julie Stenger appeared along with Appraiser, Henry Vogt.
Motion by Deterding, seconded by Henry to approve to offer a confession of judgment regarding the case of Brian L. Matthewson, Appellant, v. Lincoln County Board of Equalization, Appellee, Case No. 14C 226, 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. 14C 226), should be $149,505.00 (Land – $17,360.00 and Improvements – $132,145.00) for tax year 2014. Upon roll call vote Deterding, Henry and Hewgley voted “aye”. Nays, none.
Motion by Henry, seconded by Deterding to approve to offer a confession of judgment regarding the case of Brian L. Matthewson, Appellant, v. Lincoln County Board of Equalization, Appellee, Case No. 15C 0390, 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. 15C 0390), should be $149,505.00 (Land – $17,360.00 and Improvements – $132,145.00) for tax year 2015. Upon roll call vote Deterding, Henry and Hewgley voted “aye”. Nays, none.
Motion by Deterding, seconded by Henry to approve to offer a confession of judgment regarding the case of Brian L. Matthewson, Appellant, v. Lincoln County Board of Equalization, Appellee, Case No. 15R 0232, 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. 15R 0232), should be $186,290.00 (Land – $44,275.00 and Improvements – $142,015.00) for tax year 2015. Upon roll call vote Deterding, Henry and Hewgley voted “aye”. Nays, none.
Motion by Henry, seconded by Deterding to approve to offer a confession of judgment regarding the case of Brian L. Matthewson, Appellant, v. Lincoln County Board of Equalization, Appellee, Case No. 14R 320, 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 320), should be $42,750.00 (Land – $5,520.00 and Improvements – $37,230.00) for tax year 2014. Upon roll call vote Deterding, Henry and Hewgley voted “aye”. Nays, none.
Motion by Deterding, seconded by Henry to approve to offer a confession of judgment regarding the case of Brian L. Matthewson, Appellant, v. Lincoln County Board of Equalization, Appellee, Case No. 14R 319, 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 319), should be $115,015.00 (Land – $16,080.00 and Improvements – $98,935.00) for tax year 2014. Upon roll call vote Deterding, Henry and Hewgley voted “aye”. Nays, none.
Motion by Henry, seconded by Deterding to approve to offer a confession of judgment regarding the case of Brian L. Matthewson, Appellant, v. Lincoln County Board of Equalization, Appellee, Case No. 15R 0228, 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. 15R 0228), should be $115,015.00 (Land – $16,080.00 and Improvements – $98,935.00) for tax year 2015. Upon roll call vote Deterding, Henry and Hewgley voted “aye”. Nays, none.
Motion by Deterding, seconded by Henry to approve to offer a confession of judgment regarding the case of Brian L. Matthewson, Appellant, v. Lincoln County Board of Equalization, Appellee, Case No. 14R 324, 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 324), should be $76,310.00 (Land – $6,995.00 and Improvements – $69,315.00) for tax year 2014. Upon roll call vote Deterding, Henry and Hewgley voted “aye”. Nays, none.
Motion by Henry, seconded by Deterding to approve to offer a confession of judgment regarding the case of Brian L. Matthewson, Appellant, v. Lincoln County Board of Equalization, Appellee, Case No. 14C 227, 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. 14C 227), should be $68,230.00 (Land – $5,810.00 and Improvements – $62,420.00) for tax year 2014. Upon roll call vote Deterding, Henry and Hewgley voted “aye”. Nays, none.
Motion by Deterding, seconded by Henry to approve to offer a confession of judgment regarding the case of Brian L. Matthewson, Appellant, v. Lincoln County Board of Equalization, Appellee, Case No. 15C 0391, 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. 15C 0391), should be $68,230.00 (Land – $5,810.00 and Improvements – $62,420.00) for tax year 2015. Upon roll call vote Deterding, Henry and Hewgley voted “aye”. Nays, none.
Adjourn as the Lincoln County Board of Equalization at 10:53 A.M. and reconvene as the Lincoln County Board of Commissioners.
Approved the following claims as presented for payment:
The meeting was adjourned at 11:46 A.M.
Advance notice and the agenda for the April 25, 2016 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 22, 2016; and was also emailed to the media on April 22, 2016.
The agenda for the meetings to be held on May 2, 2016 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