The Lincoln County Board of Commissioners conducted routine approvals on Jan. 5, taking a series of motions and roll calls to complete administrative business.

The board approved the minutes from the Dec. 22, 2025 meeting after correcting an earlier misdated packet entry. Commissioners moved and approved claims and treasurer receipts as presented, with one member noting that the county's motor grader program appears to be delivering anticipated maintenance savings.

As the Board of Equalization the body approved certificates of correction and refund for both real estate and personal property after the county assessor described a parcel split that mistakenly placed a utility building on the wrong tax statement and other reporting discrepancies. The board also approved multiple motor vehicle tax‑exemption applications recommended by County Treasurer Sherry Newton, including vehicles for the American Red Cross and several church and nonprofit vans and trailers.

On land use, the board approved an administrative subdivision application by Primo Vito and Renee Franco for Franco’s subdivision at 1845 East Trail Road after staff confirmed access easements were recorded and planning staff answered easement questions. Commissioners thanked planning staff for the follow‑up work and called the vote in favor.

These approvals were routine and no controversial votes or public commenters changed the outcomes. Specific roll‑call tallies were recorded orally at the meeting.