July 11, 2017

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 11, 2017. This is in accordance with the adjournment of the July 6, 2017 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 7, 2017.  The agenda was not amended less than 24 hours prior to the meeting.

The chairman called the meeting to order at the hour of 8:32 a.m. Present on roll call were: Chairman John-Robert Faden; Vice Chairman Robert J. Gifford; Member Robert Post; Sharon Sandberg, Assessor; Mark Johnson, and Lori Hostetler, Clerk. Also present at various times: Greg and Susan Soule and John Rutledge with Pritchard & Abbott.

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 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 8:35 a.m.

17-2; 17-3; 17-4; 17-5 – Lover’s Leap Ranch
Greg Soule testified that he doesn’t believe that values should be based on sales. He said his opinion is that the laws need to be changed. The commissioners agreed and said that Member Post has attended several legislative meetings and presented testimony in favor of a change.

17- 8 – Mark Johnson
Mark Johnson testified that comparable values to his property are lower and stated that he believes that some of the county’s sales should be reclassified, possibly as recreational, and valued accordingly.

17-6 – Bellaire Oil Company
Protest was reviewed.

17-7 – Clearview Dairy
Protest was reviewed.

17-1 – Board of Educational Land and Funds
Protest was withdrawn.

The chairman closed the hearings at 10:07 a.m.

3. Discussion and possible decisions on protest hearings –

17-2 – Lover’s Leap Ranch, Inc.

Assessor’s recommendation – To leave values as set for 2017 at a total value of $118,294.

Post made a motion to accept the assessor’s recommendation and leave as set for 2017 because no evidence was shown to warrant a change. Second by Gifford. Roll call vote: Gifford, yes; Faden, yes; Post, yes.

17-3 – Lover’s Leap Ranch, Inc.

Assessor’s recommendation - To leave as set for 2017 at $268,065.

After discussion, Post made a motion to accept the assessor’s recommendation and leave as set for 2017 at $268,065 because no evidence was presented to justify a change. Second by Gifford. Roll call vote: Gifford, yes; Faden, yes; Post, yes.

17-4 – Lover’s Leap Ranch, Inc.

Assessor’s recommendation -   To leave as set for 2017 at $243,983.

Post made a motion to accept the assessor’s recommendation and to leave as set at $243,983 because no evidence was shown to warrant a change. Second by Faden. Roll call vote: Post, yes; Gifford, yes; Faden, yes.

17-5 – Lover’s Leap Ranch, Inc.

Assessor’s recommendation -   To leave as set for 2017 at $191,000.

Post made a motion to accept the assessor’s recommendation and to leave as set for 2017 at $191,000 because no evidence was shown to justify a change. Second by Gifford. Roll call vote: Post, yes; Gifford, yes; Faden, yes.


17-6 Bellaire Oil Company

Assessor’s recommendation – John Rutledge with Pritchard & Abbott represented the assessor. After reviewing additional information regarding lease operating expenses received from Bellaire Oil Company, John recommended reducing the Working Interest to $135,610 and the Royalty Interest to $75,890 for a total value of $211,500.

Gifford made a motion to accept the assessor’s recommendation which is based on the recommendation from John Rutledge with Pritchard & Abbott, reducing the WI to $135,610 and RI to $75,890 for a total value of $211,500. Second by Faden. Roll call vote: Gifford, yes; Post, yes; Faden, yes.

17-7 – Clearview Dairy

 

Assessor’s recommendation – To change irrigated to dry crop and to classify it as CREP in 2018 and to change the value to $57,881.

Gifford made a motion to accept the assessor’s recommendation changing the value to $57,881 based on the value of dry crop land.  Second by Faden.  Roll call vote: Post, yes; Faden, yes; Gifford, yes.

17-1 – Board of Educational Land and Funds

Protest was withdrawn.

17-8 – Mark Johnson

Assessor’s recommendation – To stay the same as set for 2017.

Post made a motion to accept the assessor’s recommendation that the values stay the same as set for 2017 because no evidence was presented to justify a change. Second by Gifford. Roll call vote: Gifford, yes; Post, yes; Faden, yes.

Post made a motion to adjourn the Banner County Board of Equalization meeting at 10:25 a.m.  Second by Faden.  Roll call vote: Gifford, yes; Post, yes; Faden, yes. The next regular meeting will be held in regular session on July 18, 2017 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