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Sioux County board approves permissive tax exemptions, multiple tax-list corrections and certifies 2019 levies
Summary
Across four 2019 meetings, the Sioux County Board of Commissioners and Board of Equalization approved Form 451 permissive-exemption applications for local organizations, several tax-list corrections (including a homestead correction), a building permit, and certified levy rates for multiple taxing districts; all motions passed unanimously.
The Sioux County Board of Commissioners and Board of Equalization met in Harrison on Feb. 1, April 1, Oct. 1 and Nov. 1, 2019, and approved a series of routine but formal actions affecting local taxpayers.
At the Feb. 1 meeting, Commissioner Hal Downer moved and Commissioner J.W. Geiser seconded approval of Form 451 permissive exemption applications for a range of local organizations, including Bodarc Church; Church of the Nativity; Bill & Virginia Coffee Foundation; the Diocese of Grand Island; Harrison Bible Church; Memorial United Methodist Church; Redeemer Lutheran Church; Sioux County Historical Society; Sioux County VFW Post; Sunshine Senior Center; and the Sioux County Fair. The motion carried on a roll call vote with Commissioners Geiser, Downer and Josh Skavdahl voting yes.
Also on Feb. 1 the board approved Tax List Corrections 2019-1 and 2019-2 to transfer ownership of a mobile home to the current owner. Commissioner J.W. Geiser moved to approve the corrections; Commissioner Hal Downer seconded and the board approved the motion unanimously.
At the Board of Equalization meeting on April 1, the board approved Tax List Correction #2019-4, described in the record as correcting a clerical error, and Tax List Correction #2019-5 after officials noted that personal property for 2018 had been reported to Dawes County and should have been reported in Sioux County. Both motions were moved by Commissioner Hal Downer, seconded by Commissioner Josh Skavdahl, and carried on unanimous roll-call votes (Geiser, Downer, Skavdahl — yes).
On Oct. 1 County Clerk Michelle Zimmerman presented the Certification of Levies for taxing districts. The board approved the levies as presented. The certified rates recorded in the minutes were: Sioux County, .215842; Harrison Rural Fire District, .020539; Sheep Creek Rural Fire District, .040000; Sioux County Agricultural Society, .004361; Sioux County High School, .566458; and Village of Harrison, .44379. Commissioner J.W. Geiser moved to approve the levies and Commissioner Hal Downer seconded; the motion passed unanimously (Skavdahl, Geiser, Downer — yes).
At the Nov. 1 Board of Equalization meeting the board approved a building permit submitted by Bryce Miller to construct a residence (motion by Commissioner J.W. Geiser; second by Commissioner Hal Downer) and approved Tax List Correction #2019-8 after noting a corrected Homestead exemption from the Nebraska Department of Revenue. Both motions passed on unanimous roll-call votes.
All meetings referenced the posted Open Meeting Laws and were adjourned shortly after the business at hand. No contested items, abstentions, or recorded dissenting votes appear in the minutes.
