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Nemaha BOE approves numerous tax-list corrections, adjusts homestead and personal-property listings
Summary
Throughout 2011 the Board approved multiple tax-list corrections affecting homestead exemptions, personal property removals, and utility assessments — including corrections that added and deducted taxes, and a Black Hills Nebraska Gas settlement.
Nemaha County Assessor Jana Smith brought forward recurring clerical and substantive tax-list corrections during 2011, and the Board of Equalization approved each by motion and roll call. Examples recorded in the minutes include tax list correction 1101-1 (Claude D. & Linda Jones: added tax $1,189.18 after Department of Revenue notice), corrections for Allan & Edine Moody Family Ltd Partnership (deductions of $543.02, $176.50, $405.98 for flooding-related clerical corrections), and mobile-home removals that added or subtracted amounts (Mabel Ebert added tax $520.46; Michael Clarke acceleration added $136.22).
The minutes also record centrally assessed public-utility corrections: Black Hills Nebraska Gas had tax-list corrections approved (tax credit $14,271.64 recorded Aug. 10; later a 2010 settlement produced a $2,652.24 credit and the board voted to defer the refund payment for five years citing hardship on Sept. 28). The board consistently acted on assessor recommendations and recorded exact amounts in roll call votes. As the minutes state, the assessor presented the correction and the board voted: for example, "Motion by Hutton, seconded by Bohling to approve tax list correction 1101-1 for Claude D. & Linda Jones ... adding tax of $1,189.18" (SEG 005).
