Wednesday, July 16, 2014
The Morrill County Board of Equalization met in an open and public special meeting at 4:00 P.M., Wednesday, July 16, 2014 in the Commissioners’ room at the Courthouse. Chairperson Erdman announced that the Open Meetings Law was posted on the wall in the Commissioners’ room. The meeting was opened with the Pledge of Allegiance. Notice of such meeting having been posted in three locations in Bridgeport and Bayard, Nebraska on July 11, 2014. Copies of the Agenda, kept continuously current were available from the County Clerk’s office and were e-mailed to each of the Commissioners, July 11, 2014. On roll call Commissioners Steve Erdman, Chairperson, Gary Oltmann and Jeff Metz were present. Absent: None. Travis Rodak, County Attorney, Rose Nelson, County Assessor, and Pat Albor, Liaison for the Department of Revenue, were also present. Kathleen L. Brandt, County Clerk, recorded the proceedings of the meeting.
The Agenda was approved as e-mailed.
Motion was made by Metz, seconded by Oltmann, to enter into Board of Equalization, according to Ne. Statute #77-1230.04(6) at 4:01 P.M. Yeas: Metz, Oltmann and Erdman. Nays: None. Motion carried.
Kathy Brandt, County Clerk, swore in the Propety valuation protestor.
A protest was heard from Lyle Hart.
The Board reviewed all of the protests and discussed various cuts, types of soil and other factors. Rose Nelson, County Assessor, reported on the properties she had inspected and recommendations she had for some of the protests. Gary Oltmann, County Commissioner had to leave the meeting at 5:45 P.M. The Board continues to review and discuss each individual protest.
Motion was made by Metz, seconded by Erdman, to make changes to the following protests, including the ones for Ross Whitney and Owen Walker, that were against the Assessor’s recommendation: #40-42-A & D Wright, LTD, Match FSA records; #21-22-Beall Family Living Trust, Special Value Application; #81- H & B Company, Lower secondary house value; #85-Douglas J. & Shelli O. Bowman, Lower house value; #15-Olga Cantu, Lower building value; #25-Letitia G. Cranmore, Change first home site to secondary outbuilding; #6-Terri & John Dyer, Adjust house to appraised value; #94-Trevor Eirich, Lower building value; #95-Charles & Penny Fellhoelter, Lower value on manufactured home; #43-44-Loren D. & Karen E. Giboney, Lower value on mobile home; #104-KAJO Management Inc, Adjust acres; #17 & #18-Steven P. Leever, Adjust land use on irrigated acres and remove value of removed buildings; #100-Michael A. Linch, Waste acres lowered; #2-Ned A. & Bambi Loxterkamp, Lower house value, adjust irrigated acres; #13-14-Rodney E. McConnell, Matched FSA records; #24-Douglas C. Newkirk, Change to one site value; #10-Joan M. Phillips, Change home site value to outbuilding site; #87-Robert G. & Celeste J. Rodgers, No value to mobile home and take outbuilding site value off; #93-Celeste J. Rodgers, Lower to 2013 value; #49-51, #53-54 #62-Schlumberger Land & Cattle LTD, Matching GIS land use, lower value per each soil class; #101-Schuler-Olsen Ranches Inc, Lower value on outbuilding; #11-Greg & Carla Sterkel, Adjust to appraised value; #12-Wendy Vergil, Adjust to appraised value; #102-Owen & June Walker, Lower value per each soil class; #27-Ross Whitney, Lower value per each soil class; #19-20-Larry Ziegler, Lower feedlot to low end grass, lower home/outbuilding site to grass, moved garage value to neighboring parcel. Yeas: Metz and Erdman. Nays: None. Motion carried.
Motion was made by Metz, seconded by Erdman, to make no changes to the following protests:
#5-Anthony & Rayma Armer; #67-80, #82-84-H & B Company; #46-Bridgeport Ethanol LLC; #7-Stephen A. Flickinger; #28-Betty L. Green Trust; #36-Richard R. & Betty L. Green Trust; #45-Donald J. Guard; #48-Jose L. Guerrero; #103, #106-107, #109-111-KAJO Management Inc; #16-Steven P. Leever; #4-Verne C. Lewellen; #99-Michael A. Linch; #64-Frank A. & Lori R. Nerud; #23-Mary E. Saunders; #52, #55-61, #63-Schlumberger Land & Cattle LTD; #47-Mark & Sara Steer. Yeas: Metz and Erdman. Nays: None. Motion carried.
The following protests will be reviewed on the 22nd of July: #96-George and Andrianoula Anest; #32-Richard R. Green Trust; #1-Lyle Hart; #105 & #108-KAJO Management Inc; #26-Laura Krantz; #65-66 & #97-98-Frank A. & Lori R. Nerud; #3-Paul A. Sauer.
The Board discussed with Pat Albro, Property Tax Liaison, the formula for the percentages that arrived at for each county. Erdman and Metz asked questions regarding using outsides sales and classed of land. Pat explained how the 521 only shows the amount of the sale, not the class of land it is in. She said that Rose then has to break that down by soil types. She explained the 3 year averages for sales and statistical measures of the median, mean, weighted mean, COD & PRD that Rose used in setting values. Steve asked why they couldn’t take and average versus the median. Pat said this formula was set up by the State many years ago. She suggested that the Board speak to Denny Donner from the Department of Revenue who has been there many years and could explain how the formula was arrived at. She said Nebraska is a market-driven state and if there are changes they need to be addressed by the legislature. Albro said she would put a spreadsheet together to show exactly how the figures for this year were arrived at. Steve asked about taking this to TERC to see if it could be lowered. Albro recommended that they not do that, but that they do have the right as a Board of Equalization to protest against the Assessor. She said when Rose puts her numbers together, it is her report card and her numbers are either accepted or rejected. She talked about the Assessors who come in too low and then are taken to TERC by the Property Tax Administrator. Albro said she will get as much detail as she can to the Board.
Motion was made by Metz, seconded by Erdman, to return to regular session at 7:40 P.M. Yeas: Metz and Erdman. Nays: None. Motion carried.
Chairperson Erdman adjourned the meeting at 7:41 P.M. Next meeting will be Tuesday, July 22, 2014.
/s/Steve Erdman ,Chairperson
/s/Kathleen L. Brandt ,County Clerk