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July 10 & 11, 2014 Equalization Minutes

BOARD OF EQUALIZATION MINUTES

July 10, 2014

 

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 1:00 p.m. on July 10, 2014, at West Point, Nebraska with Mutzenberger, Ross, Ott, Wiechman and Sill present; Tichota absent.

 

Notice of the meeting was given in advance thereof by publication in the West Point News, legal newspaper for Cuming County, one 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 10, 2014 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 Vice 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 Mutzenberger and seconded by Ott to approve the minutes of the last meeting as read.  All present voted yea in favor of said motion.

 

2.  PROTEST HEARINGS

#6  Franklin and Calvin Peters

Legal description:  TL 30 Sec 36 T24N R7E 49.75 acres

Assessed Value: $255,945 – Requested Value:  none stated

Reason for protest:  large increase in valuation

Assessor’s recommendation: make no change

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

 

#7  Franklin and Calvin Peters

Legal description:  S1/2NE1/4 & TL 9 Sec 1 T23N R7E 155.63 acres

Assessed Value: $741,075 – Requested Value:  none stated

Reason for protest:  large increase in valuation

Assessor’s recommendation: make no change

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

 

#8  Richard and Jami Mohl

Legal description:  Lots 4, 5, 6 & W1/2 of lot 7, Blk 13, Bancroft Village

Assessed Value: $42,400 – Requested Value:  $33,250

Reason for protest:  purchased the home for $35,000

Assessor’s recommendation: make no change

A motion was made by Mutzenberger and seconded by Wiechman to reduce the valuation to $35,000.  Upon a roll call the vote resulted as follows; Wiechman, Mutzenberger, Ross, Ott, Sill and Meister, yeas; nays none; Tichota absent; motion carried.

 

#9  Rose Marie Vering Trust

Legal description:  W1/2SW1/4 Sec 6 T21N R4E 77.2 acres

Assessed Value: $309,380 – Requested Value:  $282,210.00

Reason for protest:  large increase in valuation

Assessor’s recommendation: make no change

A motion was made by Sill and seconded by Mutzenberger to make no change to the valuation. All present voted aye in favor of said motion.

 

#10  Rose Marie Vering Trust

Legal description:  SE1/4SW1/4 & TL 17 Sec. 6 T21N R4E 75 acres

Assessed Value: $397,015 – Requested Value:  $365,780

Reason for protest:  large increase in valuation

Assessor’s recommendation: make no change

A motion was made by Mutzenberger and seconded by Sill to make no change to the valuation. All present voted aye in favor of said motion.

 

#11  Arlen Lierman

Legal description:  TL 37 Sec 2 T22N R5E 14 acres

Assessed Value: $19,570 – Requested Value:  $10,000

Reason for protest:  method of valuation doesn’t take into account for small irregular shaped fields

Assessor’s recommendation: reduce to $18,140 due to determination of more waste ground

A motion was made by Mutzenberger and seconded by Meister to reduce the valuation to $18,140.  Upon a roll call the vote resulted as follows; Wiechman, Mutzenberger, Ross, Ott, Sill and Meister, yeas; nays none; Tichota absent; motion carried.

 

#12  Arlen Lierman

Legal description:  TLs 15 & 16 Sec. 2 T22N R5E 42.82 acres

Assessed Value: $71,785 – Requested Value:  $58,515

Reason for protest:  method of valuation doesn’t take into account for small irregular shaped fields

Assessor’s recommendation: reduce to $67,405 due to erosion along the Elkhorn River

A motion was made by Ross and seconded by Ott to reduce the valuation to $67,405.  Upon a roll call the vote resulted as follows; Wiechman, Mutzenberger, Ross, Ott, Sill and Meister, yeas; nays none; Tichota absent; motion carried.

 

#13  Arlen Lierman

Legal description:  TL 2 & Pt B TL 3 Sec. 2 T22N R5E 69.74 acres

Assessed Value: $154,220 – Requested Value:  $126,255

Reason for protest:  method of valuation doesn’t take into account for small irregular shaped fields

Assessor’s recommendation: reduce to $148,345 due to erosion along the Elkhorn River

A motion was made by Ott and seconded by Mutzenberger to reduce the valuation to $147,095.  Upon a roll call the vote resulted as follows; Wiechman, Mutzenberger, Ross, Ott, Sill and Meister, yeas; nays none; Tichota absent; motion carried.

 

#14  Reva Burger

Legal description:  E 475’ SW1/4SE1/4 & TL 4 & 5 Sec. 22 T21N R7E 33.92 acres

Assessed Value: $167,215 – Requested Value:  0 land value on grove

Reason for protest:  nothing done to warrant an $11,000 increase

Assessor’s recommendation: reclassification of land types – reduce to $165,080

A motion was made by Wiechman and seconded by Sill to reduce the valuation to $165,080.  Upon a roll call the vote resulted as follows; Wiechman, Mutzenberger, Ross, Ott, Sill and Meister, yeas; nays none; Tichota absent; motion carried.

 

Protest #15 was withdrawn.

 

#16  Kurt Kindschuh

Legal description:  NE1/4SE1/4 & TL 8, Sec 14 T23N R4E 78.18 acres

Assessed Value: $242,825 – Requested Value:  $216,790

Reason for protest:  effects of neighboring cattle operation and a large portion of this tract is in the wetland reserve program

Assessor’s recommendation: no change

A motion was made by Ott 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 and Meister, yeas; nays none; Tichota absent; motion carried.

 

#17  Kindschuh Land Company LLC

Legal description:  S1/2 NE1/4 & N 64 ac SE1/4 Sec 16 T23N R4E 144 acres

Assessed Value: $618,120 – Requested Value:  $502,765

Reason for protest:  crop prices dropping, increasing values

Assessor’s recommendation: reassessed area with reuse pit – reduce value to $613,610

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

 

#18  Norman and Frances Ewing

Legal description:  TL 66 Sec 36 T24N R7E 5.237 acres

Assessed Value: $119,240 – Requested Value:  $114,155

Reason for protest:  effects of neighboring cattle operation, flat roof, water leaks

Assessor’s recommendation: change value to $93,990 due to the flat roof and water leaks

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

 

#19  Derick and Amanda Engelbart

Legal description:  lot 6 Lakeview Subd 3.68 acres

Assessed Value: $314,595 – Requested Value:  $238,000

A motion was made by Mutzenberger  and seconded by Ross to table the protest hearing. Upon a roll call the vote resulted as follows; Wiechman, Mutzenberger, Ross, Ott, Sill and Meister, yeas; nays none; Tichota absent; motion carried.

 

#20 Charla Nedza

Legal description:  Lot 10, Blk 1, 1st Add to the City of Wisner

Assessed Value: $43,735 – Requested Value:  $35,000

Reason for protest:  condition of the house

Assessor’s recommendation: after review of property recommend to change value to $34,595

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

 

#21  Larry Karloff

Legal description:  TL 4B, 5B & 9 Sec 6 T22N R6E 43.87 acres

Assessed Value: $193,295 – Requested Value:  $153,295

Reason for protest:  alkali spots

Assessor’s recommendation: adjustment to wet areas recommended reducing to $176,920

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

 

#22  Larry Karloff

Legal description:  Pt B TL 1 & SE1/4 NE1/4 & TL 18 (W1/2NE1/4) Sec 1 T22N R5E 96.79 acres

Assessed Value: $397,480 – Requested Value:  none stated

Reason for protest:  alkali spots

Assessor’s recommendation: due to drainage issues, reduce to $376,610

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

 

#23  Larry Karloff

Legal description:  TLS 6, 12, 13 & 28 Sec. 31 T23N R6E 181.66 acres

Assessed Value: $893,185 – Requested Value:  $833,185

Reason for protest:  alkali spots

Assessor’s recommendation: due to drainage issues, reduce to $865,610

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

 

#24  Deuser Family Farms LLC

Legal description:  NW1/4 Sec 21 T24N R7E 160 acres

Assessed Value: $665,415 – Requested Value:  none stated

Reason for protest:  can’t believe there are recent sales to support the valuation increase

Assessor’s recommendation: no change

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

 

#25 Gloria Jahnke

Legal description:  W1/2NW1/4 & W1/2E1/2NW1/4 Sec 22 T23N R5E 120 acres

Assessed Value: $562,925 – Requested Value:  none stated

Reason for protest:  valuation increased $150,580 in one year

Assessor’s recommendation: reclassified a few acres to pasture – reduce value to $556,210

A motion was made by Wiechman and seconded by Ott to change the valuation to $556,210.  Upon a roll call the vote resulted as follows; Wiechman, Mutzenberger, Ross, Ott, Sill and Meister, yeas; nays none; Tichota absent; motion carried.

 

#26 Vandle & Doris Phillips Farm Trust

Legal description:  W1/2 SW1/4 Sec 3 T24N R7E 80 acres

Assessed Value: $341,520 – Requested Value:  $280,000

Reason for protest:  25% increase in one year

Assessor’s recommendation: no change

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

 

#27  Kenneth and Brenda Compton

Legal description:  TL 7 Sec 2 T22N R4E 9.91 acres

Assessed Value: $76,075 – Requested Value:  $68,180

Reason for protest:  no tillable land on parcel

Assessor’s recommendation: no change

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

 

3.  ADJOURN AS A BOARD OF EQUALIZATION

The Board agreed to adjourn and reconvene July 21, at 11:30 a.m. to review the protest #19. The agenda kept current in the office of the County Clerk and on the County Website (www.cumingco.com).

 

Bonnie Vogltance

Cuming County Clerk

Approved:  ____________________________

Vice Chairman

 

 

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