July 24, 2018

BANNER COUNTY
BOARD OF EQUALIZATION PROCEEDINGS

The Banner County Board of Equalization met in special session in the courtroom of the Banner County Courthouse on July 24, 2018. This is in accordance with the adjournment of the July 17, 2018 meeting and notice published in the Scottsbluff Star Herald and posting notices in Harrisburg, NE at the Post Office, the Banner County School, the clerk’s office, and on the front window of the Banner County Courthouse.  Proof of publication is on file in the office of the County Clerk and is made a part of the proceedings by reference.

The agenda for the meeting was kept current and was available during the regular business hours at the office of the County Clerk.  A copy was emailed to each board member on July 23, 2018.  The agenda was not amended less than 24 hours prior to the meeting.

The chairman called the meeting to order at the hour of 8:30 a.m. Present on roll call were: Chairman John-Robert Faden; Vice Chairman Robert J. Gifford; Member Robert Post; Sharon Sandberg, Assessor; Bernice Huffman; Jim Zimmerman, Attorney; Darrell Eskam; Lisa Brenner; Gary Darnall; Lane Darnall; Leo Hoehn; Mike Hoehn; Dan Burchfield, and Lori Hostetler, Clerk.

The Chairman stated that paper copies of the open meetings law are available at the front of the courtroom.

The agenda was examined, and Gifford moved to approve as presented. Second by Post.  Roll call vote:  Gifford, yes; Faden, yes; Post, yes.


ITEMS OF BUSINESS BEFORE THE BOARD

1.    Certification by the assessor that a copy of the portion of the property record file which substantiates the calculation of the protest value is maintained in the assessor's office. –Sharon Sandberg, County Assessor certified to the board that any information that is in the property record cards and any information from the hearings are maintained in the assessor’s office and copies are available.

2.    Protest Hearings

The chairman called the hearings to order at 8:33 a.m.

18-3; 18-4 – Darnall Ranch, Inc.
Lisa Brenner offered testimony and documentation to support their protests of valuations. She challenged that the valuations of all feedlots in the county were not equalized.

18- 5; 18-6; 18-7; 18-8 – Lazy Three J Ranch, Inc. 
Darrell Eskam and Dan Burchfield offered testimony that they believe that land with a conservation easement should have less value because of the use restrictions that are imposed. 

18-9; 18-10 – Hoehn Farms, Inc.
Leo Hoehn offered testimony and stated that his reasons and documentation were the same as those presented by Lisa Brenner for Darnall Ranch.

The chairman closed the hearings at 9:53 a.m.

Recessed – 9:53 a.m
Meeting resumed – 10:03 a.m.


3.    Discussion and possible decisions on protest hearings – 

18-5; 18-6; 18-7; 18-8 – Lazy Three J Ranch, Inc.

Assessor’s recommendation – To leave values as set for 2018.

Gifford made a motion to accept the assessor’s recommendation and leave as set for 2018 because speculation on probable value is not a reason to change the valuation. Second by Post. Roll call vote: Gifford, yes; Faden, yes; Post, yes.

18-3 – Darnall Ranch, Inc. 

Assessor’s recommendation - To leave values as set for 2018.

After discussion, Gifford made a motion to accept the assessor’s values except to remove the values of feed troughs – concrete, automatic waterers, feed bunk aprons, and the bunker silo floor in order to make values equalized within the county.
Adjusted valuation: 
Land - $86,537
Buildings - $6,560
Total valuation: $93,097
Second by Faden. Roll call vote: Gifford, yes; Faden, yes; Post, yes.

18-4 – Darnall Ranch, Inc. 

Assessor’s recommendation -   To leave as set for 2018.

After discussion, Gifford made a motion to accept the assessor’s values except to remove the values of feed troughs – concrete, automatic waterers, feed bunk aprons, and the bunker silo floor in order to make values equalized within the county.
Adjusted valuation: 
Land - $757,297
Buildings - $217,194
Total valuation: $974,491

18-9 – Hoehn Farms, Inc.

Assessor’s recommendation - To leave values as set for 2018.

After discussion, Gifford made a motion to accept the assessor’s values except to remove the values of feed troughs – concrete, waterers, and feed bunk aprons in order to make values equalized within the county.
Adjusted valuation: 
Land - $160,015
Buildings - $152,156
Total valuation: $312,171
Second by Faden. Roll call vote: Gifford, yes; Faden, yes; Post, yes.


18-10 – Hoehn Farms, Inc.

Assessor’s recommendation - To leave values as set for 2018.

After discussion, Gifford made a motion to accept the assessor’s values except to remove the values of feed troughs – concrete, waterers, and feed bunk aprons in order to make values equalized within the county.
Adjusted valuation: 
Land - $821,745
Buildings - $162,136
Total valuation: $983,881
Second by Faden. Roll call vote: Gifford, yes; Faden, yes; Post, yes.


Post made a motion to adjourn the Banner County Board of Equalization meeting at 12:13 p.m.  Second by Gifford.  Roll call vote: Gifford, yes; Post, yes; Faden, yes. The next regular meeting will be held in regular session on August 7, 2018 or at the call of the clerk.  A full agenda of the matters to be considered at such date and time is kept continually current and is available for public inspection during normal business hours at the office of the Banner County Clerk in the Courthouse in Harrisburg.

                        BOARD OF EQUALIZATION
                        BANNER COUNTY, NEBRASKA