July 15, 2014
BOE

BANNER COUNTY 
BOARD OF EQUALIZATION PROCEEDINGS

The Banner County Board of Equalization met in special session in the Commissioners’ room of the Banner County Courthouse on July 15, 2014. This is in accordance with the adjournment of the July 1, 2014 meeting and notice published in the Scottsbluff Star Herald and posting notices in Harrisburg, NE at the Post Office, the Banner County School, and at 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 mailed to each board member on July 9, 2014.  The agenda was not amended less than 24 hours prior to the meeting.

The Chairman called the meeting to order at the hour of 1:01 p.m. Present on roll call were: Chairman Robert J Gifford; Vice Chairman John-Robert Faden; Sharon Sandberg, Assessor; Delia Burchfield, and Lori Hostetler, Clerk. Also present at various times: Greg Soule.

The Chairman stated that the open meetings law is posted on the meeting room wall and that paper copies are available on the table in the corner of the room.

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

Robert Gifford, Chairman called the hearings to order at 1:03 p.m.

14-3 – Lazy Three J Ranch, Inc. 
On an aerial map, Delia Burchfield indicated an area that she believes should be classified as waste and stated that it isn’t feasible to fence it off so it is not useable for cattle.

14- 4 – Lazy Three J Ranch, Inc. 
Delia Burchfield stated that there is an area that is not useable because it is surrounded by CRP.

14-2 – McCoy Revocable Trust 
Protest was reviewed.

14-9 – Panhandle Horse Co., LLC 
Protest was reviewed.

14-10 – Kimberly and David Henson 
Protest was reviewed. 

14-5 thru 14-8 – Lover’s Leap Ranch, Inc. 
Greg Soule stated his opinion that land values should be determined more by income producing capability rather than by sales.

Robert Gifford, Chairman closed the hearings at 2:43 p.m.

3. Discussion and possible decisions on protest hearings –

14-1 – Willard and Edna E. Koehn

Assessor’s recommendation -   To lower the house value to $20,551; the outbuildings to $19,582, and to leave the land value at $61,554 for a total valuation of $101,687.

Gifford made a motion to accept the assessor’s recommendation because she had personally inspected the property and found that the house and outbuildings were overvalued. Second by Faden. Roll call vote: Gifford, yes; Faden, yes.

14-2 – McCoy Revocable Trust

Assessor’s recommendation -   Value remains the same.

Gifford made a motion that the value remains the same as recommended by the assessor because there was no evidence to change it because the increase in value was due to a change in the land use. Second by Faden. Roll call vote: Gifford, yes; Faden, yes.

14-3 – Lazy Three J Ranch, Inc.

Assessor’s recommendation -   To change the grass to waste and lower the value to $77,755.

Faden made a motion to change the value because of the terrain and because the ground is not useable. Second by Gifford. Roll call vote: Gifford,yes; Faden, yes.

14-4 – Lazy Three J Ranch, Inc.

Assessor’s recommendation – To change the grass to waste and lower the value to $35,059. 
Gifford made a motion to leave the valuation the same, because with the evidence presented he still sees the land as being useable. Second by Faden. Roll call vote: Gifford, yes; Faden, yes.

14-5 thru 14-8 – Lover’s Leap Ranch, Inc.

Assessor’s recommendation – Leave the values the same.

Gifford made a motion to leave the values on 14-5; 14-6; 14-7, and 14-8 the same because income producing capability is not a valid reason to lower a valuation, and no other evidence was presented. Second by Faden. Roll call vote: Gifford, yes; Faden, yes.

14-9 – Panhandle Horse Co., LLC

Assessor’s recommendation – To leave the value the same.

Faden made a motion to leave the value the same because no evidence was produced to warrant a change. Second by Gifford. Roll call vote: Gifford, yes; Faden, yes.

14-10 – Kimberly and David Henson

Assessor’s recommendation – Value remains the same.

Faden made a motion to accept the assessor’s recommendation and leave the value the same because no evidence was produced to warrant a change.  Second by Gifford.  Roll call vote: Faden, yes; Gifford, yes.

Faden made a motion to adjourn the Banner County Board of Equalization meeting at 3:17 p.m.  Second by Gifford.  Roll call vote:  Post, yes; Gifford, yes; Faden, yes. The next regular meeting will be held in regular session on August 5, 2014 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


July 15, 2014

BANNER COUNTY
BOARD OF EQUALIZATION PROCEEDINGS

The Banner County Board of Equalization met in regular session in the Commissioners’ room of the Banner County Courthouse on August 5, 2014. This is in accordance with the adjournment of the July 15, 2014 meeting and notice published in the Scottsbluff Star Herald and posting notices in Harrisburg, NE at the Post Office, the Banner County School, and at 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 e-mailed to each board member on August 1, 2014.  The agenda was not amended less than 24 hours prior to the meeting.

The chairman called the meeting to order at the hour of 8:34 a.m.  Present on roll call: Chairman Robert J. Gifford; Vice Chairman John-Robert Faden; Member Robert Post; Sharon Sandberg, Assessor; Jim Zimmerman, Attorney, and Lori Hostetler, Clerk. Also present at various times:  Dick McGowan, Weed Superintendent; Tom Neal, Highway Superintendent; Toney, Krajewski, Assistant Highway Superintendent, and Monty Stoddard, Treasurer.

The chairman stated that the open meetings law is posted on the meeting room wall and that paper copies are available on the table by the door.

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

The minutes of the previous meetings had been supplied to each board member. Faden moved to approve the minutes for July 15, 2014 and that the actions therein be ratified. Second by Gifford.  Roll call vote: Gifford, yes; Faden, yes; Post, abstain.

CORRESPONDENCE - None

ITEMS OF BUSINESS

Item #1 – Tax List Correction – Sharon Sandberg, Assessor presented a tax list correction which was needed due to an accelerated tax on a mobile home that was sold. Post made a motion to accept the tax list correction. Second by Faden. Roll call vote: Post, yes; Gifford, yes; Faden, yes.

Item #2 – Receive Assessor’s Three Year Plan – Sharon presented the Assessor’s Three Year Plan for review.

Faden made a motion to adjourn the Banner County Board of Equalization meeting at 8:45 a.m.  Second by Post. Roll call vote: Faden, yes; Gifford, yes; Post, yes. The next meeting will be held in regular session on August 19, 2014 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