Commissioners create sinking fund, approve tax-sale action and several permits; votes summarized

The Lincoln County Board of Commissioners approved a package of formal actions on Sept. 8, including a resolution to create a Lincoln County sinking fund, authorization for tax-sale certificates on parcels with at least two years of delinquent taxes and several routine right-of-way permits and interlocal agreements.

The board voted to create a county sinking fund (Resolution No. 2025-19) to provide a mechanism to set aside and manage money for future capital or debt needs. Commissioners said the fund is intended to preserve borrowing flexibility in light of possible legislative changes to other funding mechanisms. Commissioner Hughley said the measure was “good planning” and that other tools the county has used “may be dried up or totally eliminated by the legislature.” The resolution passed by roll call vote.

The board also approved Resolution No. 2025-20 directing the county treasurer to issue tax-sale certificates for parcels with two years of delinquent real estate taxes or assessments; county staff reported the list contained about 20 parcels. Commissioners thanked the treasurer’s office, the sheriff and the county attorney for work to reduce the number of delinquent parcels under active consideration.

Other board actions taken by motion and roll call included approval of right-of-way permits submitted by Great Plains Communications and Dawson Public Power District, authorization for the chair to sign a memorandum of understanding making Lincoln County a partner in the Nebraska Regional Interoperability Network (NRAN) (Resolution No. 2025-21), and authorization for the chair to sign an interlocal agreement with Saline County to participate in a bundled Bridge Improvement Program application. An emergency management agreement with the City of North Platte was discussed and tabled so county and city attorneys could reconcile language.

Votes at a glance - Resolution 2025-19 (create Lincoln County Sinking Fund): approved; tally yes=4, no=0, outcome=approved. - Resolution 2025-20 (issue tax-sale certificates for parcels 2 years delinquent): approved; tally yes=4, no=0, outcome=approved. - Authorize chair to sign right-of-way permit to Great Plains Communications: approved; tally yes=4, no=0, outcome=approved. - Authorize chair to sign right-of-way permit to Dawson Public Power District: approved; tally yes=4, no=0, outcome=approved. - Resolution 2025-21 (NRAN MOU): approved; tally yes=4, no=0, outcome=approved. - Authorize chair to sign interlocal agreement with Saline County for Bridge Improvement Program application: approved; tally yes=4, no=0, outcome=approved. - Emergency management agreement with City of North Platte: tabled for revision and further review; outcome=tabled.

Decisions and next steps The board asked staff to continue coordination with legal counsel and participating agencies on the North Platte emergency management agreement and to return a revised draft. County staff will also proceed with filings and administrative steps tied to the sinking fund, tax-sale process and the authorized permits and interlocal agreements.

Context The measures were taken in the context of the county’s broader budget and capital planning discussions. Commissioners said the sinking fund will provide a vehicle to manage capital borrowing or cash set-asides as the county evaluates bonding options and budget pressures.

Ending note The commissioners recessed for other agenda business after taking the actions listed above.