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