May 4, 2012                                                            NACO E-Line Archive 

Upcoming Events

Treasurers Workshop

June 12-14, 2012

Holiday Inn Express, Norfolk


Highway Superintedents, Surveyors, Engineers Summer Meeting

June 12-14, 2012

Niobrara Lodge, Valentine


Clerks of the District Court Workshop

June 13-14, 2012

North Platte, Sandhills Convention Center


Clerks, Election Commissioners, Register of Deeds Annual Workshop

June 13-15, 2012

Kearney, Holiday Inn 


National Association of Counties Annual Conference & Exposition

July 13-17, 2012

Pittsburgh/Allegheny County, Pennsylvania


To view all upcoming events click here















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AssocMembersAssociate and Sustaining Members

NACO Associate and Sustaining Members enable NACO to enhance its continuing education programs for county officials across the state. Visit NACO's complete associate and sustaining membership list here.


EducationFoundationEducation Foundation Memorial Program

A gift to NACO's Education Foundation ensures that the children of county officials and county employees are eligible to apply for scholarships to continue their education at Nebraska's higher learning institutions. Whatever their passion - history, art, music, science, education, sports - the NACO Education Foundation will provide them an opportunity to fund their education beyond the K-12 level. Memorial gifts to NACO's Education Foundation are tax deductible and will be a lasting legacy in honor of your loved one's commitment to educating the children of Nebraska's county officials and employees. For more information about how to make a memorial gift, please contact Larry Dix  / 402-434-5660 ext. 226.

JuvenilJusticeIn This Issue

NPSC Expands PSAP Eligible Expenses for Wireless Enhanced 911 Funding 

2011 County Tax Rates and Levies as Prepared by Nebraska Department of Revenue

Clerks, Election Commissioners, Register of Deeds Workshop to be Held in Kearney

Legal Line

OJJDP To Host Webinar on Sustaining Programs and Services

OJJDP Announces FY 2012 Funding Opportunties

Walk For Your Life Challenge 2012

Updated County Government Day PowerPoint CD Available

2012 Directory of County Officials

News from NACo

NACo Web-based Education

News Across the State

Legal Calendar

County Classifieds

Associate & Sustaining Members

NACO Education Foundation Memorial Program





NPSC_Wireless_Funding_05042012NPSC Expands PSAP Eligible Expenses for Wireless Enhanced 911 Funding 
Written by Sue Vanicek, NTIPS Director, Nebraska Public Service Commission
The Nebraska Public Service Commission entered an order on April 17, 2012 in Application No. 911-054/PI-181 expanding the list of expenses eligible for wireless enhanced 911 funding.  PSAPs may now apply the wireless enhanced 911 funding they receive to cover the costs of translation services provided through service contracts and personnel expenses for dispatchers.  These expenses will be eligible subject to the wireless/wireline factor and only to the extent they are related to the time spent receiving and processing 911 calls.  Wireless enhanced 911 funds may not be used for costs associated with general administrative support or any person not directly responsible for receiving and processing wireless 911 calls.

Any PSAP wishing to use wireless enhanced 911 funding for the 2012-2013 funding year for a personnel expense must send a letter to the Commission no later than June 30, 2012 indicating the nature of the expense and an estimate of the total costs and the cost intended to be paid with wireless enhanced 911 funds during the funding year.

For audit purposes, documentation to support the costs shall be provided to the Commission and shall include copies of contracts for any translation services, job descriptions for dispatchers for which wireless 911 funds will be used and an allocation of time spent on duties other than the answering and processing of 911 calls, and documents supporting the costs associated with the compensation of the dispatchers for which funds will be used.

The expansion of the list of eligible expenses does not affect the allocation of funding provided to each PSAP, but instead merely provides PSAPs greater flexibility in the use of the funds.

Written by Beth Bazyn Ferrell, Legal Counsel, NACO

The Public Service Commission has entered two orders on revisions to the permanent funding mechanism for wireless enhanced 911 service.  Counties and cities operating public safety answering points (PSAPs) are asked to review the orders and provide comments by May 15 for a May 23 public hearing. 

Order 911-019/PI-118  recognizes that an earlier order expanded eligible costs to include personnel costs but did not increase funding through the 911-SAM.  The order further recognizes that this cost was not previously factored into the cost model when determining annual allocations to the PSAPs.  The Commission is proposing that the cost model be amended to increase allocations to the PSAPs for 2012-2013 funding year to take this into consideration.  The Commission is seeking comments regarding the costs related to salaries for persons responsible for receipt and processing of 911 calls for the current fiscal year and if possible for the 2012-2013 fiscal year.  Information regarding the percentage of a dispatcher's time spent on duties other than 911 calls and a list of all duties performed by the dispatcher is requested.  The Commission has also requested any additional information that PSAPs feel may be helpful to assist the Commission in making this determination.  Further, the order recognizes that because wireless service providers requested less funding than allocated, consideration should be given to an adjustment that would cause a reallocation of support available between costs categories.

Order 911-056/PI-84 investigates whether a one-time distribution of funds should be made to PSAPs to be set aside for future equipment and software purchases or upgrades.  PSAPs that have previously received an advance of funds would have their distribution amount reduced by the amount scheduled to be deducted from their monthly payment.  The Commission is seeking comments regarding the PSAPs ability to account for the funds and any expected outlays for equipment and software.  Further PSAPs should provide an estimate of costs expected over the next five years for equipment and software upgrades.   


Click on these links to read more:

Order 911-019/PI-118 ---

Order 911-056/PI-84 ---


 taxrates_levies_20112011 County Tax Rates and Levies as Prepared By Nebraska Department of Revenue
To view a list of 2011 tax rates and levies for individual Nebraska counties as prepared by Nebraska Department of Revenue click here.

clerksworkshop2012Clerks, Election Commissioner, Register of Deeds Workshop To Be Held In Kearney 

Advance registrations can now be made on-line at NACO's website for the County Clerks, Election Commissioners and Registers of Deeds Workshop scheduled for June 13-15, 2012, in Kearney at the Holiday Inn Hotel and Convention Center. The annual workshop, sponsored by Nebraska Association of County Officials, will contain over 11 hours of continuing education for Clerks, Registers of Deeds and Election Commissioners combined.


The executive officers of the Clerks, Election Commissioners and Registers of Deeds Association met in March to establish agendas for their respective organizations. A tentative agenda for the workshop can be found here.  This agenda is tentative because confirmation from all speakers has not been received.


Again this year, the registration fee will be $80.00 for registrations received on or before June 1, and $90.00 for those received after this date. This fee includes a luncheon and a banquet on Thursday, a reception on Wednesday evening, a boxed lunch on Friday, all breaks and all handout materials. Lodging and other incidental costs are the responsibility of workshop participants. Cancellations must be received in writing no later than June 8, 2012 to receive a refund. Cancellations made on or before this date in writing will receive a full refund minus a $20.00 administrative fee. Cancellations made after June 8, 2012 will not receive refunds.


Guest rooms may be reserved by contacting the Holiday Inn Hotel and Convention Center at (308) 237-5971. Room rates are $74.95 single/double. When making reservations, inform hotel staff that you are attending the NACO workshop to receive the contracted rate.


To register for the workshop click here.


legallineLegal Line

Editor's Note:  Legal Line is a feature that will periodically appear in NACO E-Line.  This edition has been prepared by Beth Bazyn Ferrell, a member of NACO legal staff.  Legal Line is not intended to serve as legal advice.  Rather, it is published to alert readers to court decisions and legal or advisory matters important to county government.  For a specific opinion on how the information contained in this article or that which will be discussed in future issues relates to your county, consult your county attorney or personal counsel.

Nebraska Supreme Court Upholds Personal Property Tax Appeals Deadlines

The Nebraska Supreme Court sided with the Tax Equalization and Review Commission (TERC) in two cases decided on April 20.   In both cases, the TERC dismissed appeals after concluding it did not have subject matter jurisdiction because the taxpayers' appeals were not filed timely.  In Republic Bank v. Lincoln Cty.Bd. of Equalization, 283 Neb. 721, N.W.2d (2012), Midwest Renewable Energy and Marquette Equipment Finance, LLC executed a master lease agreement for  ethanol manufacturing equipment.  A few days later, Marquette assigned certain property rights to Republic Bank.  Because the holding in the case is not affected by ownership issues, for purposes of this article, these entities are referred to collectively as "the taxpayer."


The taxpayer filed a personal property tax return showing zero value because it viewed the property as not taxable to it due to federal depreciation.   Pursuant to authority in Neb.Rev.Stat. 77-1233.04, the assessor changed the value to $4,170,149 to reflect net book value.  This was later clarified to $3,393,317.  The taxpayer appealed the action of the assessor in changing the value of the property from zero and asked the county board of equalization to review the assessor's action.  The county board of equalization affirmed the assessor's decision.   The taxpayer filed an appeal with TERC, but failed to do so within 30 days after the decision, as required by 77-1233.06(4).


In the Supreme Court Appeal, the taxpayer argued that a statutory mechanism found in 77-1502 and 77-1510 authorizing a protest to challenge an assessed value of real or personal property would allow a later filing date for the TERC appeal.  The Court rejected this argument noting that the taxpayer's initial action of filing the personal property tax return with zero value invited the assessor to change the value and placed the case on the appeals path provided in Section 77 Article 12.  The letter giving notice of the change in personal property assessment and the Form 422 also cited 77-1233.06, which should have alerted the taxpayer to the applicable appellate procedure. 


The Court noted that once the applicable statute has been identified by the court, it is unable to change the time period specified in the statute by the Legislature.  The TERC appropriately dismissed the case without deciding substantive issues because the appeal was not filed timely.

The facts and arguments in Prime Alliance Bank v. Lincoln Cty. Bd. of Equal, 283 Neb. 732 ___ N.W.2d ___ (2012), are similar.  The Court again concluded that the TERC properly dismissed the appeal for lack of subject matter jurisdiction and that the appeal was not timely filed under 77-1233.06(4).

Treasurer's Tax Deed Passes Clean Title


On Tuesday, the Court of Appeals held that a treasurer's tax deed issued in compliance with statutory requirements passed title free and clear of all previous liens and encumbrances.  In Knosp v. Shafer Properties, 19 Neb. App. 809, ___ N.W.2d ___ (2012), a property owned by Shafer Properties was used to secure several loans from Archer Cooperative Credit Union and deeds of trust were filed to reflect these loans.  During that time, the taxes became delinquent and were sold at a public tax sale.  After the statutory waiting period had expired, the purchaser of the tax sales certificate applied for a treasurer's tax deed and gave notice to the owner and lienholder as required by statute.  Neither party redeemed the taxes and a tax deed was issued on April 2, 2010.  Later that month, Archer notified Shafer, the property owner, that it was in breach of its obligations and the property would be sold. 


In May 2010, the holder of the tax deed transferred the property to Daniel Knosp by quit claim deed.   Because the register of deeds showed Shafer Properties and Archer as having interests in the property, Knosp filed a quiet title action in district court.   The district court sustained Knosp's motion for summary judgment and quieted title.  It held that Shafer Properties and Archer were put on notice that a tax deed would be issued unless parties with an interest came forward and paid the delinquent taxes.  Because they chose not to, the tax deed was valid. 


Archer appealed to the Court of Appeals seeking determination of whether a county treasurer's tax deed transfers property free and clear of all previously recorded liens and encumbrances.  Archer urged the court to use the foreclosure method in section 77-1902 as the sole method to obtain a tax deed free and clear of all previous liens.  The Court held that Archer's interpretation yields a result contrary to other Nebraska statute that place tax liens in a position of first priority.  It found that "after a tax sale, title must pass free and clear of all liens and encumbrances in order for the tax lien to remain in a position of first priority as mandated by statute."  The Court also noted that Archer's interpretation was contrary to case law and common law. 


OJJDP_to_host_webinar-07_and_10_2012OJJDP to Host Webinar on Sustaining Programs and Services 

On May 7 and again on May 10, 2012, the Office of Juvenile Justice and Delinquency Prevention's (OJJDP's) State Training and Technical Assistance Center will present the Webinar, "Sustainability in Times of Scarce Resources."

Jurisdictions, organizations, and individuals will have the opportunity to listen to and engage in a presentation on the important topic of sustaining programs and services in times of scarce resources. The Webinar will discuss incorporating social media into sustainability plans, identify tools for alternative funding strategies, and identify templates and resources for strategic planning. Examples of jurisdictions who have successfully executed sustainability initiatives will be discussed.  

Registration for the May 7 and May 10 Webinars is now open.  


To register for the May 7, 2012 webinar click here.


To register for the May 10 webinar click here.


For more information about the OJJDP National Training & Technical Assistance Center click here.


The Office of Juvenile Justice and Delinquency Prevention (OJJDP) has announced the following funding opportunities:

Second Chance Act Juvenile Offender Reentry Program. Funding is available to provide services and programs to successfully reintegrate juvenile offenders as they return to their communities, families, schools, and the workforce. Applications are due by 11:59 p.m. E.T. on May 14, 2012.

Juvenile Drug Courts/Reclaiming Futures. This grant opportunity provides funds for building the capacity of states, state and local courts, units of local government, and Indian tribal governments to develop and establish juvenile drug courts for substance abusing juvenile offenders. Applications are due by 11:59 p.m. E.T. on May 16, 2012.

* Enforcing Underage Drinking Laws Discretionary Program: Initiative to Reduce Underage Drinking in the Military. OJJDP is seeking applicants for this funding opportunity to reduce the consumption of alcoholic beverages by underage enlisted personnel serving in the U.S. Air Force and U.S. Marine Corps. Applications are due by 11:59 p.m. E.T. on May 16, 2012.

To obtain further information about the above and other current OJJDP solicitations, including eligibility criteria, application deadlines, and frequently asked questions, click here.

WalkChallenge2012Walk For Your Life Challenge 2012

This year's Walk For Your Life Challenge, will begin June 4 and end September 30, 2012. An e-mail was sent to all county clerks and last year's contact persons with the details of the challenge. If you would like information on participating, please contact your county's designated contact person or Wendy Kelly at the NACO office.


We encourage participation from all 93 counties. This is a fun challenge that will pay dividends on your health!


CountygovernementdaycdUpdated County Government Day PowerPoint CD Available
An updated PowerPoint presentation is available on CD for use by counties during their annual County Government Day. The PowerPoint provides a comprehensive look at county government functions in the State of Nebraska. The CD is customizable and is available for $10 to cover processing, shipping and handling. The order form is available here.

Directory2012 Directory of County Officials

The order form for the NACO 2012 Directory of County Officials is available here or on the NACO website. Each directory is $17 if tax-exempt or $18 if taxable.


News_Across_The_State_05042012News Across the State

Links are to outside sources and may not be available indefinitely


Jordan Pascale: Commissioners think inheritance tax issue will come back around

Lincoln Journal Star, April 4, 2012


Gage County on Livestock Friendly List

Lincoln Journal Star, May 5, 2012


Geothermal System Paying Off for County

Beatrice Daily Sun, May 5, 2012 


NACoNewsNews from NACo 


NACo 2012 Western Interstate Region Conference


Santa Fe County, New Mexico is hosting NACo's 2012 Western Interstate Region (WIR) Conference, May 16-18, 2012.


NACo's WIR Conference focuses on public lands and other issues critical to the western region of the United States. This year's conference will feature Dr. Lowell Catlett, a regent's professor/dean and chief administrative officer at New Mexico State University's College of Agricultural, Consumer and Environmental Sciences. An exciting futurist, Catlett's knowledge of technologies and their implications on the way Americans live and work is addressed in his upbeat presentations.


For additional information about the conference and to register, click here.


Need Revenue to Close Your Budget Shortfall?


NACO Prescription Program can help.  As a program participant, you can shoose to receive a marketing reimbursement fee, which would pay your county $1 per perscription when the NACo prescritpion discount card is used to receive a discount.  This funding could help save a needed program or prevent staff layoffs.  To read more, click here.


Make plans now to attend NACO's Annual Conference and Expostion


July 13-17, 2012, Pittsburgh/Allgheny County, Pennsylvania 



Click here for conference overview.



NACoWebEdNACo Web-based Education 
Increase the Impact of Your County's Health Initiatives and Projects
Wednesday, May 09, 2012
2:00 PM - 3:15 PM  Eastern Time

Join this webinar to find out about creative and cost-free ways to engage community members in your county's current health promotion activities through the national Team Up for a Healthy America campaign. You'll also hear about a unique public-private partnership model that can support and finance local health-focused projects in counties. 

Register here.


Linking Justice Involved Individuals with Supportive Housing
Thursday, May 10, 2012
2:00 PM - 3:15 PM  Eastern Time
The Frequent Users Systems Engagement (FUSE) model is used to help communities break the cycle of incarceration and homelessness among individuals with complex behavioral health challenges who are the highest users of jails, homeless shelters and other crisis services systems.  This webinar will provide an overview of FUSE, how it can be expanded to other counties, and will outline its three essential pillars: data driven problem solving, policy and systems reform, and targeted housing and services.


Register here.


For more information on these or other upcoming or previous webinars, visit the NACo Web-based Education page.
Nebraska Association of County Officials
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