Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Administrative Appeals topic
No spam. Unsubscribe anytime.
Caller argues CREP contract should lower assessment; board says adjudication stands
Summary
A property owner on the phone said participation in a CREP contract resulted in significantly reduced income and that valuation should reflect that; commissioners and counsel said prior referee and assessor findings stand and advised appeal to TURK.
During a May 22, 2026 session of the Lincoln County Board of Equalization, a caller identifying himself as Tom Hazenauer of Hazenauer, Inc. asked the board to reconsider the county's valuation of two parcels he said are enrolled in a CREP (Conservation Reserve Enhancement Program) contract and therefore receive a fixed payment rather than irrigation income.
Hazenauer said the CREP contract and the fines for violating it effectively prevent irrigation and materially limit the land’s economic value. "We're not trying to get only to pay 20%... we were thinking we could do some negotiating..." he said, and later added, "We're not afraid of Turk." He submitted a copy of the contract for the record during the call.
Commissioner Kent Williams and assessor staff said the referee and assessor had already considered CREP restrictions when reviewing the parcels and that the county’s prior determination was supported by the record. The board's legal counsel advised that an adjudicated protest generally cannot be reopened at the county level and that an administrative appeal to TURK is the proper remedy for challenging a final valuation.
The board expressed sympathy for the caller's circumstances but said it was bound by statute and previous findings. Members encouraged the caller to pursue the formal appeal process if he believed the county had erred.
The call ended after the board reiterated that it would consider additional factual materials informally but could not legally reopen an adjudicated record without a new basis or statutory authority.
