Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Assessor Subpoena Discussion And Year End Corrections topic
No spam. Unsubscribe anytime.
Nemaha County assessor raises possibility of subpoenas for personal-property records as board approves year-end corrections
Summary
On Dec. 22, 2021 the Nemaha County Board of Equalization approved several year-end tax-list corrections and the county assessor discussed using subpoenas to obtain personal-property records to improve tax reporting accuracy.
At the Dec. 22, 2021 meeting the Nemaha County Board of Equalization approved multiple tax-list corrections including removal of a mobile home (deducted tax $167.78) and minor corrections resulting from sales transfers (small deducted tax amounts). Each correction was approved by roll-call vote.
Assessor Mallory Lempka raised a procedural topic about the possibility of issuing subpoenas for personal-property records to ensure accurate reporting and valuation of taxable personal property. The minutes record that Lempka "discuss[ed] the possibility of issuing subpoenas for personal property records," but no formal motion or policy directing the issuance of subpoenas was recorded at that meeting.
The board adjourned after concluding the corrections and the discussion. The clerk certified the minutes; the assessor's discussion is available in the official record for follow-up by the board or county counsel if the assessor pursues formal subpoena authority.
