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Board of Equalization signs tax corrections and grants vehicle tax exemption; sheriff outlines jail technology upgrade; commissioners hold closed session on lit
Summary
At the meeting the Lincoln County Board of Equalization approved minutes and tax corrections, the county granted a motor vehicle tax exemption to a church, the sheriff’s office briefed the board on upgraded inmate‑tracking scanners and licensing, and commissioners recessed into a closed session to discuss pending litigation.
The Lincoln County Board of Equalization and the Board of Commissioners handled a series of routine tax matters, heard a departmental equipment briefing and recessed into closed session to discuss pending litigation.
Board of Equalization actions The Board of Equalization convened at 9:15 a.m. and approved the minutes of its Feb. 18, 2025 meeting by roll call. The board then approved certificates of correction and refund submitted by the county assessor. County assessor staff (Julie Stingerly) identified two personal property corrections: an acceleration of 2025 personal property tax for Rx Express Pharmacy totaling $29 because the business closed, and an amended personal property schedule filed for North Platte Custard LLC (Freddy’s building) resulting in a correction amount of $3,691.12. A commissioner moved to approve the certificates and authorize appropriate signatures; the motion passed on roll call.
Motor vehicle tax exemption The board then approved a motor vehicle tax exemption for North Platte Baptist Church, for a 2005 IC bus used to transport church attendees who do not have rides or are unable to drive. The exemption was recommended by Lincoln County Treasurer Sherry Newton and approved by motion and roll call.
Sheriff’s Office equipment briefing Captain Dan Newton and Lieutenant Penny Walke briefed the board on a proposed upgrade to the jail’s inmate‑tracking and scan instruments (referred to as "Guardian" equipment during the presentation). The equipment logs door scans, documents contacts and records checks such as medical and suicide observations; the sheriff’s office said newer devices would bring all units to the same technology and provide features the department considers useful for custody reviews and investigations. The presenters said the county is about $300,000 under budget and that now is an opportune time to consider the purchase.
Officials discussed licensing costs and recurring fees; presenters said there is an annual licensing fee for the vendor’s software. The sheriff’s office said every inmate wears a bracelet that is scanned at each contact and that the new system adds analytics, including a “predictability score” used to vary staff procedures. The briefing was informational; no formal purchase approval was taken at the meeting.
Executive (closed) session and return A commissioner moved the board into executive session at 10:21 a.m. "for the purposes of discussing pending or imminent litigation" with the County Attorney’s Office; the motion carried on roll call and the board entered closed session at 10:22 a.m. The board returned to open session at 11:36 a.m., and the open‑session roll call was recorded. No substantive details of the litigation were disclosed during the public portion of the meeting.
Meeting conclusion Committee reports followed and the chair reminded commissioners that disclosure C‑1 forms are due by March 1. The meeting then adjourned.
