The Otoe County Board of
Equalization met on June 22nd, July 8th, July 13th,
and July 23rd, 2010, to hear, review and act upon property valuation
protests. All meetings were held in the Multi-Purpose Room of the Otoe County
Courthouse. Answering present at roll call on June 22nd were: Commissioners
Timothy Nelsen, Carol Crook and Nicki Kreifels; July 8th morning
session – Commissioners Timothy Nelsen, Steve Lade and Carol Crook; July 8th
afternoon session – Commissioners Timothy Nelsen, Steve Lade and Rick Freshman;
July 13th – Commissioners Timothy Nelsen, Rick Freshman and Steve
Lade; July 23rd – Commissioners Timothy Nelsen, Steve Lade, Carol
Crook, Nicki Kreifels and Rick Freshman.
Before
commencement of the hearings, the
Exhibit #1) Certification of the Completion of 2010
Assessment Roll to
Exhibit #2) 2010 Measures of Central Tendency as determined
by the Nebraska Tax Equalization and Review Commission
Exhibit #3) 2010 Agricultural Land Values by Market Area for
Exhibit #4) 2010
Exhibit #5) Office Policy and Procedures for the Otoe County
Assessor’s Office
Exhibit #6) 2010 Reports and Opinions of the Property Tax
Administrator for
Exhibit #7) Nebraska Ag Land Valuation Manual
Exhibit #8) Nebraska Assessor’s Reference Manual
Exhibit #9) Marshall and Swift Residential and Commercial
Cost Manual
Exhibit #10) Volume 4A –
In addition, the
Exhibit #11) Copy of instruction letter dated June 1, 2010
addressed to taxpayers advising them on procedures for filing protests,
including a list of acceptable documentation to validate protest.
Exhibit #12) Copy of Public Notice informing taxpayers of
the dates set by the Board of Equalization to hear and act upon valuation
protests.
Exhibit #13) Copy of Agenda that was posted listing the
dates and time the Board of Equalization will meet to hear and/or act upon
valuation protests including a list of scheduled appointments
Commissioner Crook made a motion,
seconded by Commissioner Kreifels to take judicial notice of exhibits #1 thru
#13 as set forth above, receiving said exhibits as evidence of record when
hearing valuation protest cases in the year 2010. Each protester was invited to
offer additional exhibits when stating his/her case.
Upon consideration of the protests filed, Commissioner Kreifels
made a motion, seconded by Commissioner Freshman to agree with the
10-01: Wirth
Foundation Inc – Parcel #001917500: Accept Assessor’s recommendation to set the value at
$347,220. Reduced from $385,760; one year adjustment for flooding
10-02: Wirth
Foundation – Parcel #001773000; Accept Assessor’s recommendation to set the value at
$303,440. Reduced from $337,030; one year adjustment for flooding
10-03: Wirth
Foundation Inc – Parcel #001602500; Accept Assessor’s recommendation to set the value at $
100,030. Reduced from $111,140; one year adjustment for flooding
10-04: Wirth
Foundation – Parcel #001450000; Accept Assessor’s recommendation to set the value at $
169,710. Reduced from $188,570; one year
adjustment for flooding.
10-05: Wirth
Foundation – Parcel #002057500; Accept Assessor’s recommendation to set the value at $
8,720. No change
10-06: Wirth
Foundation Inc – Parcel #001771000; Accept Assessor’s recommendation to set the value at $
13,220. No change
10-07: Pietzyk, Earl & MaryLee – Parcel #001198500; Accept Assessor’s recommendation
to set the value at $ 328,380. No change
10-08: Smith,
Jacqueline A Smith Trustee – Parcel #005018000; Accept Assessor’s recommendation
to set the value at $ 13,710. Adjusted value to reflect worn out condition of
old garage; valued as salvage
10-09: Schroder, Wayne
W – Parcel #003745500;
Accept Assessor’s recommendation to set the value at $ 144,800. No change
10-10: Damme, May R by John Goering, POA – Parcel #000596500; Accept Assessor’s recommendation
to set the value at $ 80,910; Reduced from $99,520; Adjusted value for
condition and corrected basement finish
10-11: Holmes, Clemens
K and Patricia A – Parcel #200026685; Accept Assessor’s recommendation to set the value at $
222,220; Reduced from $236,720; Equalized property with adjoining parcel
10-12: Kleyla, Bernard & Vickie – Parcel #000965500; Accept Assessor’s recommendation
to set the value at $ 148,910. No change.
10-13: Meyer, Wayne G
– Parcel #003656000;
Accept Assessor’s recommendation to set the value at $ 58,960; Reduced from
$89,170; Adjusted value to reflect current condition
10-14: Neeman, Ruth H – Parcel #002635500; Accept Assessor’s recommendation
to set the value at $ 87,210. Reduced from $92,910; Adjusted land use per FSA
Map and GIS information.
10-15: Brammier, Larry G & Marilyn C – Parcel #999554030; Accept Assessor’s recommendation
to set the value at $ 147,590; Reduced from $162,520; Adjusted value to reflect
appraisal
10-16: Sheppard, Roger
& Eve – Parcel #999554485; Accept Assessor’s recommendation to set the value at $
183,150; Reduced from $192,750; Corrected basement finish area
10-17: Bolz, Craig – Parcel #003535500; Accept Assessor’s recommendation
to set the value at $ 98,900; Reduced from $103,910; Corrected legal to reflect
road ROW; adjusted value to reflect correct acre count.
10-18: Witte,
Catherine et al – Parcel #004127500; Accept Assessor’s recommendation to set the value at $
196,850; Reduced from $211,120; Corrected soil and land use per FSA Map.
10-19: Holtgrewe, Merlyn F – Parcel # 003707000; Accept Assessor’s recommendation
to set the value at $ 136,690. No change
10-20: Holtgrewe, Merlyn F – Parcel #003708500; Accept Assessor’s recommendation
to set the value at $ 68,880. No change
10-21: Holtgrewe, Merlyn F – Parcel #003707500; Accept Assessor’s recommendation
to set the value at $ 43,870. No change
10-22: Holtgrewe, Merlyn F – Parcel #003708000; Accept Assessor’s recommendation
to set the value at $ 137,010. Reduced from $141,700; Adjusted improvement
values to reflect condition and depreciation.
10-23: Dose, Jane –
Parcel #003525000;
Accept Assessor’s recommendation to set the value at $ 220,390; No change
10-24: Dose Farms Jane
Dose – Parcel #002764500; Accept Assessor’s recommendation to set the value at $ 371,180;
Reduced from $378,050; Adjusted land use per FSA Map
10-25: Dewey, Chris –
Parcel #003420000;
Accept Assessor’s recommendation to set the value at $ 115,090; Reduced from
$118,000; Corrected dry crop information per FSA Map
10-26: Stanley, Jack E
& Maureen – Parcel #002880500; Accept Assessor’s recommendation to set the value at $
116,290; Reduced from $123,670; Corrected information on outbuildings.
10-27: Willnerd, Glenda A – Parcel #999554385; Accept Assessor’s recommendation
to set the value at $ 149,090. Reduced from $200,540; Adjusted land use per FSA
Map.
10-28: Hansen, Greg M
– Parcel #004116500;
Accept Assessor’s recommendation to set the value at $ 96,290. Reduced from
$105,930; Adjusted land use per FSA Map.
10-29: Grundman, Victor – Parcel #00353500; Accept Assessor’s recommendation
to set the value at $ 251,790. Reduced from $273,700; Adjusted land use per FSA
Map.
10-30: Briley, Jennifer – Parcel #001636500; Accept Assessor’s recommendation
to set the value at $ 88,910. Reduced from $115,610; Corrected basement finish
and adjusted value
10-31: Grundman, Donald & Rosalyn – Parcel #000820500; Accept Assessor’s recommendation
to set the value at $ 163,410. No change
10-32: Wal-mart Real Estate Business Trust by David Hebert – Parcel #999554796; Accept
Assessor’s recommendation to set the value at $ 5,963,430. Reduced from $6,512,060;
Adjusted value to reflect market value after reviewing several Wal-mart facilities in various locations in
10-33: Martin, Lori –
Parcel #003531000;
Accept Assessor’s recommendation to set the value at $ 22,450. Reduced from
$97,860; Adjusted value to reflect limited use and overall condition.
10-34: Snyder, Elsie
by Eleta Eisenhauer –
Parcel #003007000;
Accept Assessor’s recommendation to set the value at $ 20,310. Reduced from
$40,420; Adjusted depreciation to reflect condition
10-35: Varenhorst,
10-36: Stevenson, Paul
and Mary – Parcel #002491500; Accept Assessor’s recommendation to set the value at $ 29,640.
Reduced from $42,100; Adjusted value to reflect current condition.
10-37:
10-38:
10-39: Laubscher, Timothy A – Parcel #999554488; Accept Assessor’s recommendation
to set the value at $ 139,110. No change
10-40: Mason, Timothy
& Ginger – Parcel #569553129; Accept Assessor’s recommendation to set the value at $
302,970. Reduced from $322,760; Adjusted land value per
10-41: Dose, Sandra –
Parcel #004260500;
Accept Assessor’s recommendation to set the value at $ 245,100. No change
10-42: Dose, Sandra –
Parcel #003761500;
Accept Assessor’s recommendation to set the value at $ 218,670. No change
10-43: Dose Sandra –
Parcel #004163500;
Accept Assessor’s recommendation to set the value at $ 257,060. Reduced from
$264,140; Adjusted value on grain bins per depreciation tables; adjusted dry
acres per GIS.
10-44: Park E-Z Mobile
Homes by Shallenberger, Rick – Parcel #000745500; Accept Assessor’s recommendation
to set the value at $ 85,810. Reduced from $151,720; Corrected
sq ft to 5000 for mini-storage; Adjusted value for low quality
10-45:
10-46: McGinnis,
Timothy L – Parcel #001205500; Accept Assessor’s recommendation to set the value at $
583,340. No change
10-47: Berthold,
10-48: Berthold,
10-49: Berthold,
10-50: Berthold,
10-51: Berthold,
10-52: Berthold Gary –
Parcel #002438500;
Accept Assessor’s recommendation to set the value at $ 57,430. Reduced from
$65,770; Corrected value to reflect GIS information and FSA map land use.
10-53: Berthold,
10-54: Berthold,
10-55: Harpster, Scott A – Parcel #999554489; Accept Assessor’s recommendation
to set the value at $ 156,000. Reduced from $157,880; Slight adjustment to
equalize with comparable sales
10-56: Pargett Family Trust – Parcel #003974500; Accept Assessor’s recommendation
to set the value at $ 195,000. Reduced from $224,520; Adjusted value to
appraisal
10-57: Boyd, Evelyn O
– Parcel #004660500;
Accept Assessor’s recommendation to set the value at $ 312,310. Reduced from
$327,910; One year adjustment for land adjacent to river
10-58: Ropers, Peggy –
Parcel #001495000;
Accept Assessor’s recommendation to set the value at $ 27,810. Reduced from
$34,970; Adjusted depreciation per tables; removed chicken house; adjusted condition
of detached garage
10-59: Neubauer, Ernest P & Jeri L – Parcel #003948000; Accept Assessor’s recommendation
to set the value at $ 162,550. Reduced from $166,800; Land use corrected to
reflect GIS Information
10-60: Neubauer, Ernest P & Jeri L – Parcel #003948500; Accept Assessor’s recommendation
to set the value at $ 124,140. Reduced from $125,910; Land use corrected to
reflect GIS Information
10-61: Neubauer, Ernest P & Jeri L – Parcel #569552576; Accept Assessor’s recommendation
to set the value at $ 136,640. Reduced from $143,790; Land use corrected to
reflect GIS Information
10-62: Neubauer, Ernest P & Jeri L – Parcel #003949000; Accept Assessor’s recommendation
to set the value at $ 154,260. Reduced from $155,270; Land use corrected to
reflect GIS Information
10-63: Neubauer, Ernest P & Jeri L – Parcel # 003945000; Accept Assessor’s recommendation
to set the value at $ 273,500; Reduced from $287,490; Land use corrected to
reflect GIS Information
10-64: Neubauer, Ernest P & Jeri L – Parcel #003950500; Accept Assessor’s recommendation
to set the value at $ 174,250. Reduced from $192,750; Land use corrected to
reflect GIS Information
10-65: Neubauer, Ernest P & Jeri L – Parcel #003950000; Accept Assessor’s recommendation
to set the value at $ 50,380. Reduced from $53,920; Land use corrected to
reflect GIS Information
10-66: Neubauer, Ernest P & Jeri L – Parcel #003610500; Accept Assessor’s recommendation
to set the value at $ 153,590. No change
10-67: Neubauer, Ernest P & Jeri L – Parcel #003712500; Accept Assessor’s recommendation
to set the value at $ 63,850. No change
10-68: Cook, James L –
Parcel #004007500;
Accept Assessor’s recommendation to set the value at $ 140,570. Reduced from
$151,040; Land use corrected to reflect GIS information
10-69: Cook, James –
Parcel #003814000;
Accept Assessor’s recommendation to set the value at $ 101,770; Reduced form
$106,620; Land use corrected to reflect GIS information
10-70: Cook, James –
Parcel #00390550;
Accept Assessor’s recommendation to set the value at $ 174,960. Reduced from
$185,290; Land use corrected to reflect GIS information
10-71: Cook, James –
Parcel #999554716;
Accept Assessor’s recommendation to set the value at $ 95,440. Reduced from
$105,860; Land use corrected to reflect GIS Information.
10-72: TD Development
Partners LLC – Parcel #003064000; Accept Assessor’s recommendation to set the value at $
258,480. Reduced from $612,690; Adjusted value to reflect Ag and Commercial use
per GIS information and FSA map
10-73: TD Development
Partners LLC – Parcel #999554281; Accept Assessor’s recommendation to set the value at $
624,540; Reduced from $877,160; Adjusted value using Cost and Income Approach
to value.
10-74: Reese, Jeffrey
M & Jill D – Parcel #999554710; Accept Assessor’s recommendation to set the value at $
252,430. Reduced from $271,340; Adjusted value per sq ft basement area;
equalized outbuilding with like properties.
10-75: Abel
Construction Co – Parcel #002772500; Accept Assessor’s recommendation to set the value at $
22,250. Reduced from $22,500; Equalized with comparable Ag land
10-76: Abel
Construction Co – Parcel #002774000; Accept Assessor’s recommendation to set the value at $
284,050. No change
10-77: Constructors
Inc – Parcel #002671000; Accept Assessor’s recommendation to set the value at $ 39,040. No
change
10-78: Constructors
Inc – Parcel # 003739500; Accept Assessor’s recommendation to set the value at $ 15,180. No
change
10-79: Nebco Inc – Parcel #002162500; Accept Assessor’s recommendation
to set the value at $ 15,450. No change
10-80: Alley, Todd –
Parcel #004815500;
Accept Assessor’s recommendation to set the value at $ 77,040. No change
10-81:
10-82: Bennie, Robert
– Parcel #003241500;
Accept Assessor’s recommendation to set the value at $ 304,940. No change
10-83: Berner, David L – Parcel #999553863; Accept Assessor’s recommendation
to set the value at $ 127,380. Reduced from $128,150; Adjusted
coding on outbuilding
10-84: Bottcher, Daniel – Parcel #999553681; Accept Assessor’s recommendation
to set the value at $ 0. Reduced from $40,510; Combined
this parcel with #00487000 at taxpayer’s request
10-85: GE Capital
Franchise Finance (Burger King) – Parcel #002196000; Accept Assessor’s recommendation
to set the value at $ 664,160. No change
10-86: CPG Finance I
LLC (Factory Stores) – Parcel #003530500; Accept Assessor’s recommendation to set the value at $
2,397,180. Reduced from $2,607,110; Adjusted value according to information
supplied
10-87: Dietze, Dwayne & Sally – Parcel #002459500; Accept Assessor’s recommendation
to set the value at $ 125,030. Reduced from $131,690; Adjusted waste acre count
per GIS information.
10-88: Doty, Mary –
Parcel #00433850;
Accept Assessor’s recommendation to set the value at $ 246,050. No change
10-89: Dowling, Steven
M – Parcel #004220500;
Accept Assessor’s recommendation to set the value at $ 356,070. Reduced from
$360,250; Adjusted depreciation on improvements per tables; Land use changed to
reflect GIS information.
10-90: Draeger, Patricia A – Parcel #002483500; Accept Assessor’s recommendation
to set the value at $ 30,510. Reduced from $33,800; Adjusted depreciation to
reflect condition
10-91: Draeger, Patricia A – Parcel #004663000; Accept Assessor’s recommendation
to set the value at $ 60,030. Reduced from $66,750; Adjusted depreciation to
reflect condition
10-92: Felt, Wesley –
Parcel #999554346;
Accept Assessor’s recommendation to set the value at $ 64,920. Reduced from
$104,160; Adjusted functional depreciation to reflect progress of inside
remodel
10-93: Marion, Josh –
Parcel #002769500;
Accept Assessor’s recommendation to set the value at $ 184,910. Reduced from
$206,770; Adjusted value to reflect appraisal
10-94: Faunce, Tim – Parcel #002210000; Accept Assessor’s recommendation
to set the value at $ 105,000. Reduced from $122,580; Adjusted value to reflect
appraisal.
10-95: Gorton, Kenneth
J et al – Parcel #002388000; Accept Assessor’s recommendation to set the value at $ 22,090. Reduced
from $37,190; Reviewed comparable sales and adjusted value
10-96: Gorton,
Constance & Kenneth – Parcel #002388500; Accept Assessor’s recommendation to set the value
at $ 23,510. Reduced from $29,210; Reviewed comparable sales and adjusted value
10-97: Johnson, Anita
for Pamida – Parcel #000270000; Accept Assessor’s recommendation
to set the value at $ 502,210. Reduced from $1,035,370; Adjusted value to
reflect vacant status; used cost approach 30 year economic life
10-98: Jun, Roger
& Laureen – Parcel #004256000; Accept Assessor’s recommendation
to set the value at $ 31,800. Reduced from $38,500; Land use adjusted to
reflect GIS Information
10-99: Jung, Justin
and Corie – Parcel #002211000; Accept Assessor’s recommendation
to set the value at $ 79,000; Reduced from $100,080; Adjusted value to reflect
appraisal
10-100: Kohles, Bob – Parcel #000645000; Accept Assessor’s recommendation
to set the value at $ 239,970. No change
10-101: Kreifels,
Dennis – Parcel #003849500; Accept Assessor’s recommendation to set the value at $ 70,050. Reduced
from $138,830; Adjusted land use; Adjusted depreciation on outbuildings to
reflect current condition
10-102: Lucas, Ned T –
Parcel #004818500;
Accept Assessor’s recommendation to set the value at $ 150,300. Reduced from $153,630;
Adjusted depreciation on outbuildings to reflect condition
10-103: Moeller, Jerry
– Parcel #004023500;
Accept Assessor’s recommendation to set the value at $ 15,260. Reduced from
$40,510;
10-104: Nelson, Norma
Jean Estate – Parcel #003753000; Accept Assessor’s recommendation to set the value at $
255,610. Reduced from $264,040; Adjusted land use per FSA map and GIS
information
10-105: Nicolay,
Mervin D and Lisa – Parcel #005026000; Accept Assessor’s recommendation to set the value at $
34,460. Reduced from $56,140; Adjusted value to reflect current condition and
depreciation
10-106: Petersen,
Terry L – Parcel #000702000; Accept Assessor’s recommendation to set the value at $ 20,210. No
change
10-107: Petersen,
Terry L – Parcel #999554459; Accept Assessor’s recommendation to set the value at $ 6,210. No
change
10-108: Petersen,
Terry L – Parcel #004633500; Accept Assessor’s recommendation to set the value at $ 45,940. No
change
10-109: Petersen,
Terry L – Parcel #00705000; Accept Assessor’s recommendation to set the value at $ 36,670. Reduced
from $43,580; Adjusted value to reflect comparable sales
10-110: Schneider,
Josh & Emily – Parcel #002900000; Accept Assessor’s recommendation to set the value at $
41,510. Reduced from $90,610; Adjusted value after review of comparable sales
10-111: Pierce, James
H – Parcel #999554709;
Accept Assessor’s recommendation to set the value at $ 19,130; Equalized with
adjoining lots at $1.89 sq ft.
10-112: Rainy
10-113: Roos, Helen – Parcel #000708500; Accept Assessor’s recommendation
to set the value at $ 38,620. Reduced from $42,480; Adjusted value of detached
garage; set value at 2009 level
10-114: Schreiter, Keith – Parcel #001411500; Accept Assessor’s recommendation
to set the value at $ 203,780. Reduced from $211,590; Adjusted land use to
reflect GIS information
10-115: Schreiter, Keith – Parcel #004831500; Accept Assessor’s recommendation
to set the value at $ 166,180. Reduced from $169,590; Adjusted land use to
reflect current GIS information
10-116: Shimmel, Nicholas – Parcel #999554490; Accept Assessor’s recommendation
to set the value at $ 178, 840. Reduced from $179,740; Adjusted value for
addition of out lot footage
10-117: Sims, John
& Diane – Parcel #004730000; Accept Assessor’s recommendation to set the value at $ 52,440.
Reduced from $68,400; Adjusted value of improvements to reflect poor condition
10-118:
Thomas-Scheele, Lisa – Parcel #999554218; Accept Assessor’s recommendation to set the value at $
23,950. Reduced from $35,850; Equalized with adjoining property
10-119: Van Renan,
James L – Parcel #002085000; Accept Assessor’s recommendation to set the value at $ 175,000.
Reduced from $218,010; Adjusted value to reflect appraisal
10-120: Martin, Janet
– Parcel #004240500;
Accept Assessor’s recommendation to set the value at $ 144,910. Reduced from
$154,910; Corrected property record card information and adjusted value
accordingly
Other business matters were addressed. The following motions
were passed by majority vote: To approve tax list corrections as presented by the
Janene Bennett
Otoe