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Sioux County meeting roundup: tax corrections, permits, levy certification

Sioux County Board of Commissioners acting as the Sioux County Board of Equalization · March 1, 2026
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Summary

Across multiple 2017 meetings the Sioux County board approved routine tax-list corrections and building permits, rejected one homestead exemption for lack of ownership, and certified the county's 2017 levies.

Sioux County commissioners handled a series of routine administrative actions during 2017 meetings, including approving multiple tax-list corrections, several recorded exemptions and building permits, a homestead-exemption rejection, and certification of the county's 2017 levies.

Tax-list corrections approved at various meetings included corrections for Jeffrey & Abigail George (mobile home moved), Farm Credit Leasing (personal-property exemption), Jamie & Brent Zurcher (outbuilding mis-entry), Gail and Larry Hansen (re-assign outbuilding), Spotted Tail Creek Trout Hatchery (personal property no longer in county), and an acceleration of personal property tax for Curtis Nelson. Motions to approve these corrections were made and carried by unanimous roll-call votes.

The board also approved Building Permits 2017-6 (Ben & Kris Mader) and 2017-7 (Kirk Semroska) after planning-commission approval, and approved the 2017 Certification of Levies as presented by County Clerk Michelle Zimmerman. The clerk reported the following levy rates: Sioux County .152051; Harrison Rural Fire District .018646; Sheep Creek Rural Fire District .040000; Sioux County Agricultural Society .003588; Sioux County High School .505463; and the Village of Harrison .437760. Motions to approve the levies carried by roll-call vote.

The board approved a Notice of Rejection of Homestead Exemption for Criss and Ruth Hamaker after staff concluded the applicants did not own the home in question. Several recorded exemptions (including applications by Linda Clynke and James and Carolyn Henderson) were approved after planning-commission review.