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Sarpy County Board of Equalization upholds late‑filing penalty, approves university exemption and valuation change
Summary
The Sarpy County Board of Equalization approved multiple property‑related actions Nov. 4, including a 25% penalty for a late personal‑property filing by Smash Park (La Vista), approval of a Bellevue University Form 451 tax exemption, and a valuation change for RD Blair LLC.
The Sarpy County Board of Equalization met Nov. 4 and voted on several property and exemption matters.
The board approved the assessor's recommendation to apply the 25% penalty for Smash Park (La Vista) after the business failed to file its personal property return by the May 1 deadline and instead filed on Oct. 16. County Assessor Dan Pittman explained that state statute requires the 25% penalty for late filings and that, in his view, the penalty cannot be waived. The motion to adopt the assessor's recommendation carried (tally: yes 2, no 1). The…
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