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Board of Equalization Minutes – July 22, 2015

BOARD OF EQUALIZATION MINUTES

July 22, 2015

 

A meeting of the Board of Equalization of the County of Cuming, in the State of Nebraska was convened in open and public session at 9:00 a.m. on July 22, 2015, at West Point, Nebraska with all members present.

 

Notice of the meeting was given in advance thereof by publication in the Wisner News Chronicle, legal newspaper for Cuming County and on the County Website, two of the County’s designated methods for giving notice, a copy of the agenda being attached to these minutes. Notice of this meeting was published as a combined notice with the County Board of Supervisors July 22, 2015 notice.  Notice of this meeting was given in advance to the members of the Board of Equalization and a copy of their acknowledgment of receipt of notice and the agenda are attached to these minutes.  Availability of the agenda was communicated in the advance notice and in the notice to the County Board of Equalization of this meeting.  The Chairman of the Board publicly stated to all in attendance that a current copy of the Nebraska Open Meetings Act was posted in the entrance to the meeting room and the pamphlet form of the act is available upon request.  All proceedings hereafter shown were taken while the convened meeting was open to the attendance of the public.

 

  1. MINUTES

A motion was made by Ott and seconded by Mutzenberger to approve the minutes of the last meeting as read.  All present voted yea in favor of said motion.

 

  1. TAX CORRECTIONS

The following tax correction was presented to the Board for approval; ID# 000000015 – PP; sold business, accelerated the 2015 personal property taxes as 2014; added $106.84 to the tax rolls.  A motion was made by Mutzenberger and seconded by Meister to accept the tax correction as presented.  Upon a roll call the vote resulted as follows; Meister, Mutzenberger, Ross, Sill, Wiechman, Ott and Tichota, yeas; nays none; motion carried.

 

  1. OVERVALUED, UNDERVALUED OR OMITTED PROPERTY LIST

An overvalued, undervalued or omitted property list was presented to the Board of approval.  A motion was made by Ross and seconded by Mutzenberger to approve the list as presented. Upon a roll call the vote resulted as follows; Meister, Mutzenberger, Ross, Sill, Wiechman, Ott and Tichota, yeas; nays none; motion carried.

 

  1. PROTEST HEARINGS

#4  Douglas Redding

Legal description:  SE1/4 SW1/4 Dec 15 T23N R7E 40 acres

Assessed Value: $118,645 – Requested Value:  100,000

Reason for protest:  pasture ground is unusable due to wet conditions

Assessor’s recommendation: $115,440

A motion was made by Mutzenberger and seconded by Meister to accept the recommendation made by the County Assessor and set the value at $115,440. Upon a roll call the vote resulted as follows; Wiechman, Mutzenberger, Ross, Ott, Sill, Meister and Tichota, yeas; nays none; motion carried.

 

#5  Thomas Donner

Legal description:  tract in N1/2 Sec 5 T23N R4E 52.4 acres

Assessed Value: $37,570 – Requested Value: $15,100

Reason for protest:  property is subject to wetlands reserve program easement and trees were destroyed in 2014 tornado

Assessor’s recommendation: $33,505

A motion was made by Mutzenberger and seconded by Ott to accept the recommendation made by the County Assessor and set the value at $33,505. Upon a roll call the vote resulted as follows; Wiechman, Mutzenberger, Ross, Ott, Sill, Meister and Tichota, yeas; nays none; motion carried.

 

#6  Larry French

Legal description:  TL 26, 32 & 33 West Point Industrial Tract North

Assessed Value: $89,105 – Requested Value:  $76,290

Reason for protest:  property is in a flood plain, no major updates, drainage ditch is silted in and overgrown with weeds and flood gate is in terrible shape

Assessor’s recommendation: $71,765

A motion was made by Mutzenberger and seconded by Wiechman to reduce the valuation to $79,250.  Upon a roll call the vote resulted as follows; Wiechman, Mutzenberger, Ross, Ott, Sill, Meister and Tichota, yeas; nays none; motion carried.

 

#7  Mary Neiman

Legal description:  Lots, 18, 19, 22 & 23, Blk 3, Blairs Add, West Point City

Assessed Value: $73,880 – Requested Value:  $63,360

Reason for protest:  flood plain area, commercial district across the street, relocation of gravel pit caused additional truck traffic

Assessor’s recommendation: $70,530

A motion was made by Sill and seconded by Mutzenberger set the valuation at $64,360.  Upon a roll call the vote resulted as follows; Wiechman, Mutzenberger, Ross, Ott, Sill, Meister and Tichota, yeas; nays none; motion carried.

 

#8  Tyler Westerman

Legal description:  S50’ Lot 2, Blk 48, West Point City

Assessed Value: $81,240 – Requested Value:  $62,000

Reason for protest:  small lot and not garage, purchased for much less

Assessor’s recommendation: $69,290

A motion was made by Sill and seconded by Wiechman to accept the Assessor’s recommendation and set the valuation at $69,290. Upon a roll call the vote resulted as follows; Wiechman, Mutzenberger, Ross, Ott, Sill, Meister and Tichota, yeas; nays none; motion carried.

 

#9  Western Ventures

Legal description:  N 22’ of lots 5 all of 6 and 22’ of lot 7, Blk 9, West Point City

Assessed Value: $193,070 – Requested Value:  $190,000

Reason for protest: some units are still tied to a HUD agreement, current occupancy rate and current condition of the property

Assessor’s recommendation: $193,070

A motion was made by Meister and seconded by Ott to reduce the valuation to $190,000 with the understanding that the property will be reviewed again next year.  Upon a roll call the vote resulted as follows; Wiechman, Mutzenberger, Ross, Ott, Sill, Meister and Tichota, yeas; nays none; motion carried.

 

#10  Western Ventures

Legal description:  S 16’ Lot 8 and all Lot 7, Blk 16, West Point City

Assessed Value: $170,115.00 – Requested Value:  $146,528.00

Reason for protest: some units are still tied to a HUD agreement, current occupancy rate and current condition of the property

Assessor’s recommendation: $170,115

A motion was made by Wiechman and seconded by Mutzenberger to reduce the valuation to $156,520 with the understanding that the property will be reviewed again next year.  Upon a roll call the vote resulted as follows; Wiechman, Mutzenberger, Ross, Ott, Sill, Meister and Tichota, yeas; nays none; motion carried.

 

#11  Roberta Luedtke

Legal description:  S 30’ lot 5 and all of lot 6, Blk 76, 4th Add, Wisner City

Assessed Value: $80,375 – Requested Value:  $77,220

Reason for protest:  property increase too much in one year and neighboring property not cared for

Assessor’s recommendation: reduce to $80,375

A motion was made by Ross and seconded by Mutzenberger to make no change.  Upon a roll call the vote resulted as follows; Wiechman, Mutzenberger, Ross, Ott, Sill, Meister and Tichota, yeas; nays none; motion carried.

 

#12  Ken Metzger

Legal description:  TL 5, Sec 12 T23N R6E 5.62 acres

Assessed Value: $38,635 – Requested Value:  $21,525.00

Reason for protest:  the inability to sell the property to build a home due to current zoning

Assessor’s recommendation: $38,635

A motion was made by Mutzenberger and seconded by Meister to reduce the valuation to make no change.  Upon a roll call the vote resulted as follows; Wiechman, Mutzenberger, Ross, Ott, Sill, Meister and Tichota, yeas; nays none; motion carried.

 

 

#13  L-Four LLC

Legal description:  NE1/4 Sec 31 T23N R4E 160 acres

Assessed Value: $765,720 – Requested Value:  $727,434

Reason for protest:  third year in a row on bid increases in the assessed value

Assessor’s recommendation: $765,720

A motion was made by Sill and seconded by Mutzenberger to make no change to the valuation.  Upon a roll call the vote resulted as follows; Wiechman, Mutzenberger, Ross, Ott, Sill, Meister and Tichota, yeas; nays none; motion carried.

 

#14 L-Four LLC

Legal description:  S1/2NE1/4 & N1/2SE1/4 Sec 27 T22N R4E

Assessed Value: $857,585 – Requested Value:  $797,554

Reason for protest:  third year in a row on bid increases in the assessed value

Assessor’s recommendation: $857,585

A motion was made by Ott and seconded by Ross to make no change to the valuation.  Upon a roll call the vote resulted as follows; Wiechman, Mutzenberger, Ross, Ott, Sill, Meister and Tichota, yeas; nays none; motion carried.

 

#15  Carol Krokstrom Trust

Legal description:  W1/2 SE1/4 Sec 26 R21N R6E 80 acres

Assessed Value: $438,185 – Requested Value:  none stated

Reason for protest:  greedy valuation hikes, State trying to push towards corporate farming

Assessor’s recommendation: $428,185

A motion was made by Ott and seconded by Ross to accept the Assessor’s recommendation and make no change.  Upon a roll call the vote resulted as follows; Wiechman, Mutzenberger, Ross, Ott, Sill, Meister and Tichota, yeas; nays none; motion carried.

 

#16  Carol Krokstrom Trust

Legal description:  N1/2 NE1/4 Sec 10 R24N R7E 80 acres

Assessed Value: $408,455 – Requested Value:  none stated

Reason for protest:  greedy valuation hikes, State trying to push towards corporate farming

Assessor’s recommendation: $408,455

A motion was made by Mutzenberger and seconded by Ross to accept the Assessor’s recommendation and make no change.  Upon a roll call the vote resulted as follows; Wiechman, Mutzenberger, Ross, Ott, Sill, Meister and Tichota, yeas; nays none; motion carried.

 

#17  Derick and Amanda Engelbart

Legal description:  lot 6 Lakeview Subd 3.68 acres

Assessed Value: $281,095 – Requested Value:  $272,983

A motion was made by Mutzenberger and seconded by Ross to accept the assessor’s recommendation and make no change.  Upon a roll call the vote resulted as follows; Wiechman, Mutzenberger, Ross, Ott, Sill, Meister and Tichota, yeas; nays none; motion carried.

 

  1. ADJOURN AS A BOARD OF EQUALIZATION

The Board agreed to adjourn as a Board of Equalization and convene as a Board of Supervisors.  All vote yea in favor of said motion. The Board of Equalization will reconvene as needed.

 

 

Bonnie Vogltance

Cuming County Clerk

Approved:  ____________________________

Chairman

 

 

 

 

Cuming County

West PointBeemerWisnerBancroft

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