July 23, 2019

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 23, 2019. This is in accordance with the adjournment of the July 18, 2019 meeting and notice published in the Scottsbluff Star Herald and posting notices in Harrisburg, NE at the Post Office, the Banner County School, 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 emailed to each board member on July 22, 2019. The agenda was not amended less than 24 hours prior to the meeting.

The chairman called the meeting to order at the hour of 8:46 a.m. Present on roll call were: Chairman Robert Post; Vice Chairman Robert J. Gifford; Member Sharon Sandberg; Bernice Huffman, Assessor, and Lori Hostetler, Clerk. Also present at various times: Donald and Rebecca Falconer.

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

ITEMS OF BUSINESS BEFORE THE BOARD

Item #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 – Bernice Huffman, Assessor certified 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.

Item #2 – Protest Hearing

The chairman called the hearing to order at 8:55 a.m.

19-2 – Donald & Rebecca Falconer

Rebecca and Donald Falconer presented evidence of the cost of the pole barn which was purchased to be used as a home. They testified as to the percentage of the home’s interior that has been completed.

The chairman closed the hearing at 9:28 a.m.

Item #3 – Discussion and possible decision on protest hearing –

19-2 – Donald & Rebecca Falconer

Assessor’s recommendation: To add an additional 30% functional depreciation because it was not finished.

After discussion, Sandberg made a motion to accept the assessor’s recommendation and to give a 30% functional depreciation on the house because it was not finished as of January 1st. and to set the values as:

House - $245,440

Outbuildings - $44,337

Land - $75,738

Total valuation - $365,515

Second by Gifford. Roll call vote: Sandberg, yes; Gifford, yes; Post, yes.

Sandberg made a motion to adjourn the Banner County Board of Equalization meeting at 9:55 a.m. Second by Gifford. Roll call vote: Post, yes; Sandberg, yes; Gifford, yes. The next meeting will be held in regular session on August 6, 2019 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