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Nemaha County assessor presents 2025 Plan of Assessment; board records parcel reclassification
Summary
At its June 3 meeting, the Nemaha County Board of Equalization received Assessor Mallory Lempka's 2025 Plan of Assessment for 2026—2028, approved routine agenda items and a board notice, and recorded a parcel reclassification for Spotted Cow Catering Co.
Assessor Mallory Lempka presented Nemaha County's 2025 Plan of Assessment, covering assessment years 2026, 2027 and 2028, to the Board of Equalization during its June 3, 2025 meeting in Auburn.
The presentation was recorded for the meeting record; no formal vote on adopting the plan was noted in the minutes. The county commissioners approved routine business items at the start of the session: the meeting agenda and the May 7, 2025 minutes were both approved by roll call votes in which Commissioners Mike Hall, Bryan Mellage and Michael Weiss all voted aye. The board also approved the June 3, 2025 Board of Equalization notice by roll call.
The record includes a parcel update: parcel 640025269, listed to Spotted Cow Catering Co., shows a 2025 value of $0.00 with a proposed value of $85,567 and the stated reason "No longer owned by an Exempt Organization." The assessor provided the attached list to the board as part of the meeting materials. The minutes do not record a motion specifically approving a change to the parcel's assessed value; the entry appears as an item on the meeting record.
With no further business, Commissioners Hall and Weiss moved and seconded to adjourn; the board adjourned at 10:10 a.m.
A complete copy of the minutes and related attachments is available at the Nemaha County Clerk's office and on the county website.
