April 23, 2018
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. Hewgley offered prayer. Deterding called the meeting to order at 9:00 A.M.
Chairman Deterding 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 Hewgley to approve the minutes regarding the Lincoln County Board of Commissioners meeting held on April 16, 2018. Upon roll call vote Hewgley, Henry and Deterding voted “aye”. Nays, none.
Motion by Hewgley, seconded by Henry to receive and order filed the treasurer’s receipts. Upon roll call vote Hewgley, Henry and Deterding voted “aye”. Nays, none.
Motion by Hewgley, seconded by Henry to receive and order filed the fee report submitted by the County Sheriff. Upon roll call vote Hewgley, Henry and Deterding voted “aye”. Nays, none.
Motion by Henry, seconded by Hewgley to approve and authorize the Chairman to sign the right of way submitted by Consolidated Companies Inc. Upon roll call vote Hewgley, Henry and Deterding voted “aye”. Nays, none.
Motion by Hewgley, seconded by Henry to approve the special designated liquor permit submitted by the Lincoln County Ag Society for an event to be held on May 18, 2018 at the Lincoln County Fairgrounds and authorize the Chairman to sign. Upon roll call vote Hewgley, Henry and Deterding 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 Deterding 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 Hewgley, seconded by Henry to approve the minutes regarding the Lincoln County Board of Equalization meeting held on April 16, 2018. Upon roll call vote Hewgley, Henry and Deterding voted “aye”. Nays, none.
Motion by Hewgley, seconded by Henry to approve and authorize the Chairman to sign the certificates of correction or refund submitted by the County Assessor on real property. Upon roll call vote Hewgley, Henry and Deterding voted “aye”. Nays, none.
Motion by Henry, seconded by Hewgley to approve and authorize the Chairman to sign the certificates of correction and refund submitted by the County Assessor on personal property. Upon roll call vote Hewgley, Henry and Deterding voted “aye”. Nays, none.
Motion by Hewgley, seconded by Henry to approve the notice of valuation change numbered 2018-01 as submitted by the County Assessor. Upon roll call vote Hewgley, Henry and Deterding voted “aye”. Nays, none.
The Lincoln County Board of Equalization recessed at 9:18 A.M. and the Lincoln County Board of Commissioners reconvened.
Brandon Myers, Region 51 Emergency Management Director, gave his report for January – March, 2018.
An update by was given by Shannon Vanderheiden, Executive Director of West Central
District Health Department. Her report highlighted the dental clinic, No Wrong Door Training for veterans and their families and breast cancer awareness grants. The Community Health Improvement Plan has been completed. The health department received accreditation in 2018.
The following bids were received for the purchase, conversion, installation and maintenance of an Assessment Administration and Computer Assisted Mass Appraisal (CAMA) software for the Lincoln County Assessor’s Office:
MIPS – Lincoln, NE $1809.21 per month
Renewal Rates for MIPS: 2018 $1863.49 per month
2019 $1919.39 per month
2020 $1976.97 per month
2021 $2036.28 per month
2022 $2097.37 per month
2023 $2160.29 per month
Vanguard Appraisals, Inc. – Cedar Rapids, IA
5 Years Total including conversion costs $125,175.00
Six Year Estimated Renewal $16,875.00 per year
Bids will be reviewed by the County Assessor and a recommendation made to the County Board at an upcoming Commissioners Meeting.
Recess as the Lincoln County Board of Commissioners at 10:00 A.M. and reconvene as the Lincoln County Board of Equalization.
Discuss and consider protests filed by Nebraska Cooperative Republic Platte Enhancement Project (N-CORPE) regarding certain property owned by N-CORPE, challenging Lincoln County Assessor’s determination that the property is taxable for the 2018 tax year.
Property Owner is: Nebraska Cooperative Republican Platte Enhancement Project
PO Box 1140
Imperial NE 69033-1140
Motion by Hewgley, second by Henry upon the following tax status protests. Upon roll call vote Hewgley, Henry and Deterding voted “aye”. Nays, none
| PROTEST # | PARCEL # | LEGAL | ASSESSOR’S RECOMMENDATION | |
| VP-1 | 84995.00 | All 17-11-32 640A | Land & buildings: 0.00 | |
| Assessors Comments: Change to “In Lieu of tax” payments | ||||
| BOE Action: Based on the Information this Board has received. I move to grant N-CORPE’s request to have this property exempt from property tax. | ||||
| VP-2 | 101710.00 | All 19-11-31 627.20A | Land & buildings: 0.00 | |
| Assessors Comments: Change to “In Lieu of Tax” payments | ||||
| BOE Action: Based on the Information this Board has received. I move to grant N-CORPE’s request to have this property exempt from property tax. | ||||
| VP-3 | 101815.00 | All 22-11-32 640A | Land & buildings: 0.00 | |
| Assessors Comments: Change to “In Lieu of Tax” payments | ||||
| BOE Action: Based on the Information this Board has received. I move to grant N-CORPE’s request to have this property exempt from property tax. | ||||
| VP-4 | 101820.00 | All 23-11-32 640A | Land & buildings: 0.00 | |
| Assessors Comments: Change to “In Lieu of Tax” payments | ||||
| BOE Action: Based on the Information this Board has received. I move to grant N-CORPE’s request to have this property exempt from property tax. | ||||
| VP-5 | 101840.00 | W ½ & Pt E ½ (AKA Tract A) 25-11-32 322.88A | Land & buildings: 0.00 | |
| Assessors Comments: Change to “In Lieu of Tax” payments | ||||
| BOE Action: Based on the Information this Board has received. I move to grant N-CORPE’s request to have this property exempt from property tax. | ||||
| VP-6 | 101855.00 | Pt S ½ 26-11-32 127.56A | Land & buildings: 0.00 | |
| Assessors Comments: Change to “In Lieu of Tax” payments | ||||
| BOE Basis of Action: Based on the Information this Board has received. I move to grant N-CORPE’s request to have this property exempt from property tax. | ||||
| VP-7 | 101857.00 | Pt E ½ 26-11-32 157.72A | Land & buildings: 0.00 | |
| Assessors Comments: Change to “In Lieu of Tax” payments | ||||
| BOE Action: Based on the Information this Board has received. I move to grant N-CORPE’s request to have this property exempt from property tax. | ||||
| VP-8 | 101861.00 | Pt S ½ 27-11-32 77.24A | Land & buildings: 0.00 | |
| Assessors Comments: Change to “In Lieu of Tax” payments | ||||
| BOE Action: Based on the Information this Board has received. I move to grant N-CORPE’s request to have this property exempt from property tax. | ||||
| VP-9 | 101870.00 | NE ¼ 34-11-32 160.12A | Land & buildings: 0.00 | |
| Assessors Comments: Change to “In Lieu of Tax” payments | ||||
| BOE Action: Based on the Information this Board has received. I move to grant N-CORPE’s request to have this property exempt from property tax. | ||||
| VP-10 | 101880.00 | NE ¼ & Pt NW ¼ 35-11-32 294.87A | Land & buildings: 0.00 | |
| Assessors Comments: Change to “In Lieu of Tax” payments | ||||
| BOE Action: Based on the Information this Board has received. I move to grant N-CORPE’s request to have this property exempt from property tax. | ||||
| VP-11 | 101925.00 | All 3-9-32 641.24A | Land & buildings: 0.00 | |
| Assessors Comments: Change to “In Lieu of Tax” payments | ||||
| BOE Action: Based on the Information this Board has received. I move to grant N-CORPE’s request to have this property exempt from property tax. | ||||
| VP-12 | 102530.00 | All Except Pt W ½ 26-10-32 619.5A | Land & buildings: 0.00 | |
| Assessors Comments: Change to “In Lieu of Tax” payments | ||||
| BOE Action: Based on the Information this Board has received. I move to grant N-CORPE’s request to have this property exempt from property tax. | ||||
| VP-13 | 102535.00 | NE ¼ 27-10-32 160A | Land & buildings: 0.00 | |
| Assessors Comments: Change to “In Lieu of Tax” payments | ||||
| BOE Action: Based on the Information this Board has received. I move to grant N-CORPE’s request to have this property exempt from property tax. | ||||
| VP-14 | 102685.00 | N ½ 29-11-32 320A | Land: $1,790 Buildings: $21,350 Total : 23,140 | |
| Assessors Comments: Change to “In Lieu of Tax” payments. (Grass land only) Grain bins & Farm site remain taxable. | ||||
| BOE Action: Based on the Information this Board has received, I move to grant N-CORPE’s request to have this property exempt from property tax. | ||||
| VP-15 | 104220.00 | All 14-11-32 640A | Land & buildings: 0.00 | |
| Assessors Comments: Change to “In Lieu of Tax” payments | ||||
| BOE Action : Based on the Information this Board has received. I move to to have the improvement non exempt, which is valued at $21,350 and the farm site value $1,790 non exempt, and the remaining land to this parcel exempt from property tax. | ||||
| VP-16 | 104225.00 | All 15-11-32 640A | Land & buildings: 0.00 | |
| Assessors Comments: Change to “In Lieu of Tax” payments | ||||
| BOE Action: Based on the Information this Board has received. I move to grant N-CORPE’s request to have this property exempt from property tax. | ||||
| VP-17 | 104235.00 | All 16-11-32 640A | Land & buildings: 0.00 | |
| Assessors Comments: Change to “In Lieu of Tax” payments | ||||
| BOE Action: Based on the Information this Board has received. I move to grant N-CORPE’s request to have this property exempt from property tax. | ||||
| VP-18 | 107695.00 | SW ¼ 19-11-30 157.01A | Land & buildings: 0.00 | |
| Assessors Comments: Change to “In Lieu of Tax” payments | ||||
| BOE Action: Based on the Information this Board has received. I move to grant N-CORPE’s request to have this property exempt from property tax. | ||||
| VP-19 | 107697.00 | NW ¼ 19-11-30 157.01A | Land & buildings: 0.00 | |
| Assessors Comments: Change to “In Lieu of Tax” payments | ||||
| BOE Action: Based on the Information this Board has received. I move to grant N-CORPE’s request to have this property exempt from property tax. | ||||
| VP-20 | 107990.00 | All 25-11-31 640A | Land & buildings: 0.00 | |
| Assessors Comments: Change to “In Lieu of Tax” payments | ||||
| BOE Action: Based on the Information this Board has received. I move to grant N-CORPE’s request to have this property exempt from property tax. | ||||
| VP-21 | 108470.00 | All 17-11-31 640A | Land & buildings: 0.00 | |
| Assessors Comments: Change to “In Lieu of Tax” payments | ||||
| BOE Action: Based on the Information this Board has received. I move to grant N-CORPE’s request to have this property exempt from property tax. | ||||
| VP-22 | 101715.00 | All 20-11-31 640A | Land & buildings: 0.00 | |
| Assessors Comments: Change to “In Lieu of Tax” payments | ||||
| BOE Action: Based on the Information this Board has received. I move to grant N-CORPE’s request to have this property exempt from property tax. | ||||
| VP-23 | 102635.00 | SW ¼ 35-10-32 160A | Land & buildings: 0.00 | |
| Assessors Comments: Change to “In Lieu of Tax” payments | ||||
| BOE Action: Based on the Information this Board has received. I move to grant N-CORPE’s request to have this property exempt from property tax. | ||||
| VP-24 | 107835.00 | W ½ SW ¼, W ½ NE1/4, & NW ¼ 30-11-30 315.38A | Land & buildings: 0.00 | |
| Assessors Comments: Change to “In Lieu of Tax” payments | ||||
| BOE Action: Based on the Information this Board has received. I move to grant N-CORPE’s request to have this property exempt from property tax. | ||||
| VP-25 | 108465.00 | All 16-11-31 640A | Land: $895 Buildings: $27,180 Total: $28,075 | |
| Assessors Comments: Change to “in Lieu of Tax” payments. The farm site & Buildings are taxable. | ||||
| BOE Basis of Action: Based on the Information this Board has received. I move to to have the improvement non exempt, which is valued at $27,180 and the farm site value $895 non exempt, and the remaining land to this parcel exempt from property tax. | ||||
Motion by Hewgley, seconded by Henry to enter into a joint motion with Nebraska Cooperative Republic Platte Enhancement Project (N-CORPE) to dismiss Lincoln County Board of Equalization’s appeal to the Nebraska Supreme Court regarding the case of Lincoln County Board of Equalization, Appellant, vs. Nebraska Cooperative Republic Platte Enhancement Project, Appellee, Case No. A-17-0915, based off of N-CORPE’s Resolution to designate monies paid for the 2014 and 2015 tax assessments as a voluntary in lieu of tax payment for the 2014 and 2015 tax assessments under the authority of LB 758. Upon roll call vote Hewgley, Henry and Deterding voted “aye”. Nays, none.
Adjourn as the Lincoln County Board of Equalization at 10:30 A.M. and reconvene as the Lincoln County Board of Commissioners.
Motion by Hewgley, seconded by Henry to approve entering The county of Lincoln
[County] into an recreational Use Agreement with the Nebraska Public Power District
[the District] in regards to the project titled “Lake Maloney Hiking and Biking Trail, Phase
IV.” Upon roll call vote Hewgley, Henry and Deterding voted “aye”. Nays, none.
Motion by Hewgley, seconded by Henry to approve setting May 7, 2018 at 9:45 A.M. to accept bids for South Buffalo Road Project. Upon roll call vote Hewgley, Henry and Deterding voted “aye”. Nays, none.
Motion by Henry, seconded by Hewgley to approve closing the civil case regarding
Guardian Ad Litem fees owed to The county of Lincoln by Candice Bateman, a/k/a
Candice Young, Case No. 119-309. Upon roll call vote Hewgley, Henry and Deterding
voted “aye”. Nays, none.
Approved the following claims as presented for payment:
The meeting was adjourned at 11:25 A.M.
Advance notice and the agenda for the April 23, 2018 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 20, 2018; and was also emailed to the media on April 20, 2018.
The agenda for the meetings to be held on Monday, April 30, 2018 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
