The Scotts Bluff County Board of Equalization voted Wednesday to uphold the county assessor’s determination that a building at Mitchell Golf Course used as a pro shop and restaurant is taxable after being leased to a private operator.

County Assessor Robert, speaking to the board, said the pro shop and restaurant at the Mitchell Golf Course are leased in their entirety to a third party, who pays rent and retains proceeds from sales and cart rentals. “Based on the fact that it’s being leased out to a third party for a purpose that’s not public use, I have deemed that the building is taxable,” Robert said. He added he had reviewed the relevant statutes (chapter 77, section 202) and title 350, chapter 15, and sought confirmation from the Property Assessment Division and county legal counsel.

The nut graf: the decision turns on how Nebraska law treats government-owned recreational property when portions are leased to private, for-profit operators. The assessor told the board the golf course itself remains exempt as public recreational property, but that contract leasing of the pro shop and restaurant places those structures outside the exemption.

Robert told the board he had discussed the case with the Property Assessment Division attorney and with the county attorney’s office, and that both advised the leased commercial activity should be taxed. He described the lease terms: a monthly rental fee plus a share of green fees and cart rental revenue, and said the tenant operates the restaurant and retains those profits. “If they had [operated] by their own employees it might be different,” Robert said, “but since they’re leasing it out to a third party, that makes it a taxable event.”

Commission members asked about consistency with other city-owned courses and whether pro shops and maintenance facilities had been treated the same way. The assessor noted other locally owned courses that lease restaurant space have had that leased portion treated as taxable. He differentiated necessary operational structures (maintenance sheds, cart storage) from separately leased revenue-producing activities.

The board moved and seconded a motion to accept the assessor’s recommendation that the building be taxed. After a roll call the board recorded five affirmative votes and carried the motion. Robert reminded the board that the property owner may appeal the decision to the Nebraska Tax Equalization and Review Commission (referred to in the meeting as “TURK”) and that, if the board’s decision stands, the owner could later contest valuation separately.

Ending: The board’s action applies only to the taxability question; any valuation or amount of tax remains subject to later review or appeal by the property owner per statutory appeal timelines.