June 18, 2012                                                          NACO E-Line Archive 

Upcoming Events

National Association of Counties Annual Conference & Exposition

July 13-17, 2012

Pittsburgh/Allegheny County, Pennsylvania






 August 27-30, 2012

Holiday Inn, Kearney


To view all upcoming events click here






















Plan to attend the 2012 NACo Annual Conference
To find out more, click here









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

NACO Receptionist, De Troxel, to Retire

Register Now for Assessors Workshop and Continuing Education

911-Sam Eligible Expenses Deadline

Legal Line

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


Des_RetirementNACO Receptionist, De Troxel, to Retire
After 15 years of dedication, NACO's receptionist, De Troxel is retiring.  De's is the pleasant voice county officials hear first when they contact the NACO office.  Through 15 years she has enjoyed being of service to Nebraska's county officials.

De started at NACO and NIRMA in June, 1997.  She was hired by former NACO Executive Director, Jack Mills.  "Through the years I have learned a tremendous amount of things and I will miss working with the NACO staff, and visiting with county officials.  Retiring was a difficult decision for me but I will be 71 years old in November and I want to take time to travel and visit my children and grandchildren while my health is good,"  De said.

De has been a volunteer for the Lied Center in Nebraska for several years and, once retired, hopes to find additional volunteer work at one of the Lincoln hospitals.  In addition to volunteering at the Lied Center, De does quite a bit of work with the Widows Group and Second Wind, a group of retired people, at her church.  Additionally, she assists with wedding receptions at her church.
 "I've seen a lot of changes since I began my employment at NACO.  Technology has grown by leaps and bounds and computers have streamlined my responsibilities at NACO immensely.  There were times, several years ago, when things got pretty demanding at conference time and during workshops, but now, thanks to technology, things take less time and get easier with each year."

 "I want to thank Larry Dix and the NACO staff for all of their support and for contributing to this very important part of my life.  The support means a great deal to me and I will never forget it.  NACO has always been a wonderful place to work."
 "We will miss De and we certainly appreciate her dedication and pleasant attitude through the years," NACO Executive Director, Larry Dix said.  "She always has a smile on her face and her appreciation of county officials and their responsibilities will be hard to replace."
NACO is sponsoring a card shower for De.  If you would like to send her a card, her mailing address is De Troxel, 2128 Stone Creek Loop South, Lincoln, NE 68512, or you may send cards to the NACO office, 625 South 14th Street, Suite 200, Lincoln, NE 68508.

Assessors_Workshop_2012Register Now for Assessors Workshop & Continuing Education 
The Nebraska Assessors Association Board of Directors met in Kearney on May 17 to plan the annual Assessors Workshop.  In addition to the 2-day workshop, a 1-day continuing education seminar entitled "Land Valuation" will follow the workshop.  The workshop will be held in Kearney at the Holiday Inn Hotel and Convention Center.  The Workshop will begin at 1:00 p.m. (CST) on Monday, August 27 and will conclude at 12:00 p.m. (CST.) on Wednesday, August 29 with a lunch following.  The 1-day Land Valuation seminar will follow at 1:00 p.m. (CST.) on Wednesday, August 29 and conclude at 12:00 p.m. (CST) on Thursday, August 30.  A tentative agenda for the workshop and seminar can be found by clicking here.


Advance registration can now be made on-line at NACO's website for the workshop and the 1-day seminar.  The fee for attending the workshop will be $85.00 for registrations received on or before August 1.  The fee for attending the Land Valuation class will be $40.00 for registrations received on or before August 1.  After August 1, a late registration fee of $25.00 will be added.  Cancellations must be made in writing on or before August 17 to receive a full refund.  A cancellation fee of $25.00 will be assessed for any cancellations received after August 17.  Registration for the workshop and/or seminar will be posted on NACO's website on Monday, June 4.  Click here to visit NACO's website.
Guest rooms may be reserved by contacting the Holiday Inn Hotel and Convention Center at (308) 237-5971. Room rates are $72.95 single/double. When making reservations, inform hotel staff that you are attending the Assessors Workshop to receive the contracted rate.
Assessors are reminded that the 2013 annual dues for the County Assessors Association of Nebraska are $50.00 and should be mailed to the association treasurer, Janet Shaul, Garden County Assessor.  Registration fees for the the workshop and Land Valuation class should be mailed directly to NACO.

REMINDER:  If you would like to amend your 2012-2013 911-SAM application to include the payment of 911 personnel costs, please provide a letter to the Public Service Commission no later than June 30, 2012, indicating the nature of the expense and an estimate of the total costs and cost intended to be paid with wireless enhanced 911 funds during the funding year.  Contact information is Joan Raffety, 911 Coordinator, Nebraska Public Service Commission, 300 The Atrium, 1200 N Street, Lincoln, NE  68508, 402-471-0208,


Legal_Line_6_18_12Legal Line

Editor's Note: Legal Line is a feature that will periodically appear in NACO E-Line. This edition has been prepared by Beth 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 conatined in this article or that which will be discussed in future issues relates to your county, consult your county attorney or personal counsel.



Court of Appeals Decides Mineral Interest Case

Differential treatment of parcels with conditional use permits for mining and those without permits  formed the basis for a Court of Appeals opinion issued on Tuesday.  In Martin Marietta Materials v. Cass Cty. Bd. of Equal., 19 Neb 891, ___ N.W. 2d ___ (2012), the Court affirmed a decision of the Tax Equalization and Review Commission (TERC). The case consolidated eleven 2007 TERC decisions into a single case.


In 2006, the Cass County assessor retained the services of a certified geologist and appraiser to review certain property and determine the value of mineral interests therein.  He reported that the only mineral interest parcels subject to an increase in the mineral interest property tax were those which had been designated as "mineral active", which was defined as those parcels currently being mined and those which might be mined in the next five years.   Parcels with nonproducing mineral interests, those without conditional use permits, were valued by default at $0 because the mineral interests were not adding any value to the properties.  The appraiser's report noted several instances where mineral interest operators refused to cooperate with requests for information and instances in which, per the assessor's instructions, he had not contacted individual landowners.    


Martin Marietta appealed the county board of equalization's decision to the TERC.  The TERC determined that the difference in assessed values, due to the actions of the Cass County assessor, and the lack of information received from certain mining operations, created de facto classifications favoring one group of taxpayers over another. The taxable values were not determined in a manner that was uniform and proportionate with other parcels in the county and the county board of equalization's decisions were unreasonable or arbitrary.  The TERC found the assessments void and assigned each a value of $0.


The county board of equalization appealed to the Court of Appeals, which affirmed the TERC's decision.  It held that the presumption that the county board of equalization had faithfully performed its duties in making the assessment of the value of mineral interests had disappeared because the method used for determining mineral interests was not reasonable. The Court found that there was no substantial difference or public policy reason to justify different tax treatment between land with conditional use permits and land without. The classification was based upon ownership and violated the uniformity clause of the Nebraska Constitution. 

The full text of the case may be found here. 


WalkChallenge2012Walk For Your Life Challenge 2012

This year's Walk For Your Life Challenge began on June 4 and will end on September 30, 2012. If you are interested in participating, it's not too late to sign up!  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.


NACoNewsNews from NACo 

NACo_LogoCounties Reach Out to Communities During National County Government Month

Several Nebraska counties participated in the 2012 National County Government Month. 

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 

Diagnosing Your Criminal Justice System: Identifying Approaches, Issues, and Priorities
Thursday, June 21, 2:00 - 3:15 p.m. EDT
Learn how Criminal Justice Coordinating Councils can play an important role in helping justice systems to use data to diagnose problems and overcome challenges.

To register, click here.


The Future of Water Infrastructure Funding

Wednesday, June 27, 2:30 - 3:45 p.m. EDT

Local governments construct, operate, and maintain the vast amount of the country's water infrastructure networks, essential for economic development and quality of life in our communities. Cities and counties face a backlog of water infrastructure projects and the federal contribution to help meet those needs has declined over the past several decades. This webinar will give an overview of the problem, why alternative mechanisms of funding water infrastructure are needed, as well as examine specific proposals pending in Congress.

To register, click here.


Supreme Court Review (Hosted by State and Local Legal Center)

Thursday, July 19, 1:00 - 2:15 p.m. EDT

Join Paul Clement, who argued the Affordable Care Act case on behalf of the states before the Supreme Court, and Patricia Millett, who argued three cases before the Court this term impacting state or local government, in a discussion about the practical implications of the most important cases affecting state and local government from the Supreme Court's 2011 term. The State and Local Legal Center (SLLC) is organizing this webinar for all Big Seven members, and Lisa Soronen, Executive Director of the SLLC, also will participate in the conversation.

To register, click here.


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


News_Across_the_StateNews Across the State
Links are to outside sources and may not be available indefinately 
Lincoln Journal Star, June 14, 2012
Nebraska Association of County Officials
625 South 14th Street Suite 200 | Lincoln, NE 68508 | 402-434-5660
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