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Nemaha County Board issues numerous 2013 valuation decisions after extended protest hearings
Summary
At an extensive July 24 hearing the Nemaha County Board of Equalization reviewed dozens of 2013 property valuation protests and issued decisions — granting some reductions after inspections and denying others where land was equalized under state market‑value rules.
The Nemaha County Board of Equalization conducted an extended hearing on July 24, 2013 to consider many property-valuation protests filed for 2013. County Assessor Jana Smith presented inspection findings and recommended adjustments in multiple instances; the board accepted several recommendations to lower values where condition or corrected acreage supported reductions.
For example, the board reduced the assessed building value for parcel owner Marta L. Smith after an interior/exterior inspection that changed the mobile home’s condition rating: "After inspection... condition changed to fair from average. Recommend values to be Land $4,080 Bldg $40,000 Total $44,080," the assessor reported and the board voted to adopt the assessor’s recommendation. The board similarly lowered values for properties with documented roof damage, water intrusion, or other physical issues—such as Darin Randall and Terry Argo—after the assessor’s inspections. For many larger agricultural parcels, however, the assessor and board relied on state guidelines and three-year sales studies; where market evidence supported existing valuations the board left values unchanged.
Multiple protest outcomes referenced FSA (Farm Service Agency) maps and wetland-easement classifications; in several cases the board deferred additional action and noted that river-claimed acres and recaptured flood ground would be reviewed in subsequent years. All protest determinations were made on the record with roll-call votes and recorded in the county minutes.
