Board of Equalization rules Mitchell Golf Course building taxable; approves vehicle exemptions and tax corrections

The Scotts Bluff County Board of Equalization voted to uphold the assessor's determination that a building at Mitchell Golf Course is taxable after the facility leased a restaurant and pro shop to a third-party operator.

County Assessor Robert explained the assessor's office had sent intent-to-tax notices as required under state law and that Mitchell Golf Course filed a timely protest. Robert said the golf course itself remains tax-exempt for recreational use, but the assessor determined the single building used by a third-party lessee for restaurant and pro-shop sales is no longer a public use and therefore taxable under the assessment statutes cited in the protest packet.

Robert told commissioners he reviewed Nebraska statutes (chapter 77, section 202 and related PAD guidance, and Title 350 Chapter 15) and consulted the Property Assessment Division's attorney (named in the packet) and a county attorney contact, who concurred with the assessor's legal position. The board voted to sustain the assessor's determination; commissioners recorded five "yes" votes, and Robert said the property owner may appeal the decision to the Tax Equalization and Review Commission (TURC) by the statutory deadlines.

At the same meeting the board approved two motor-vehicle tax-exemption applications for Gearing Prep Baseball (for 2016 and 2020 vehicles), one motor-vehicle exemption for Capstone (total estimated tax loss $62.40), and accepted the county's tax-list corrections. Those items were presented as routine and passed without recorded individual opposition.

The board also moved on and returned to regular business after a roll call confirmed approval of the consent agenda and the board of equalization actions.