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Nemaha County Board approves small tax correction, denies Cogent Communications request

Board of Equalization of the County of Nemaha · March 1, 2026
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Summary

The county assessor presented two tax-list corrections Jan. 15; the board approved a $13.56 deduction for Jay R. Fischer and denied a correction request from Cogent Communications for lack of purchase documentation.

County Assessor Mallory Lempka presented two tax-list corrections to the Nemaha County Board of Equalization during the Jan. 15 meeting.

Tax List Correction #2501-01 concerned Jay R. Fischer (Parcel #640078648) for tax year 2024. Commissioner Mike Hall moved to approve a deduction to tax of $13.56; Commissioner Michael Weiss seconded. The roll-call vote approved the correction.

Tax List Correction #2501-02 involved Cogent Communications Inc. (Parcel #640025485) for tax year 2024. The board denied the requested correction after finding the submission lacked sufficient evidence or documentation showing the purchase agreement. Commissioner Michael Weiss moved to deny; Commissioner Mike Hall seconded. The motion passed on a roll-call vote.

Assessor Lempka presented both items; the board’s decisions were recorded in the meeting minutes.