May 17, 2013                                                                     NACO E-Line Archive 

Upcoming Events

Highway Superintendents, Surveyors, Engineers Workshop

June 11-13, 2013

Niobrara Lodge

Valentine, NE


Clerks, Election Commissioners, Register of Deeds Workshop

June 12-14, 2013

Sandhills Convention Center

North Platte, NE


Nebraska State HIstorical Society Preservation Conference

June 14, 2013

Metropolitan Community College

Omaha, NE


Treasurers Workshop

June 18-20, 2013

Holiday Inn

Sidney, NE


Clerks of the District Court Workshop

June 19-21, 2013

St. Benedict Center

Schuyler, NE


To view upcoming events, 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.

In This Issue

Clerks, Election Commissioners, Register of Deeds Workshop Scheduled for June 12-14, 2013 in North Platte

County Board of Equalization Workshop Well Attended

Conference Matters 

NACO Awards Scholarships 

Real Property Value Percentage Change by County  

Legal Line 

Walk For Your Life Challenge 2013 

NACo Prescription Drug Program 

County Government Day PowerPoint Available 

County Directories Available 

2012 County Board Handbook and Revisions Available 

News From NACo 

Legal Calendar

County Classifieds*

Associate & Sustaining Members 

NACO Education Foundation Memorial Program 


ClerksClerks, Election Commissioners, Register of Deeds Workshop Scheduled for June 12-14, 2013 in North Platte

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 12-14, 2013, in North Platte at the Sandhills Convention Center.


Officers of the Clerks, Election Commissioners and Registers of Deeds Association met in April to establish agendas for their respective organizations. A tentative agenda for the workshop can be found by clicking 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 May 31, 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 luncheon 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 7, 2013 to receive a refund. Cancellations made on or before this date in writing will receive a full refund.  Cancellations made after this date will receive a refund minus a $20.00 administrative fee. 


Guest rooms may be reserved by contacting the Quality Inn at (308) 532-9090. Room rates are $72.95 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.

BOE_WorkshopCounty Board of Equalization Workshop Well Attended
NACO's biennial County Board of Equalization Workshop was held in Kearney on May 9, 2013 at the Younes Conference Center.  Attendance exceeded 150 and  credit has been approved by the Nebraska Property Tax Administration for continuing education for assessor certificate holders.  Participants in the workshop were provided with a certificate stating the number of hours approved for the workshop.  A copy of the certificate, along with a completed Request for Continuing Education and Recertification Credit form must be submitted to the Property Tax Administrator in order to receive credit.

This year workshop registrants were given the option of receiving a hard copy of the County Board of Equalization Handbook or a CD Copy.  If you were unable to attend and would like to purchase a copy of the handbook or the CD, you may do so at the cost of $30.00.  Shipping for the hard copy of the handbook is $6.00 and for the CD is $1.75.  Contact the NACO office for information on ordering.
Conference_MattersConference Matters


Lodging for NACO's 119th Annual Conference became available on May 10, 2013 at 10:00 a.m. CST.  The conference will be held in Omaha December 11-13 and this year you will be able to make lodging reservations electronically by visiting the Omaha Convention & Visitors Bureau website and clicking on NACO's microsite.  The link to the microsite is available here and is also posted on NACO's website.  Once you click on NACO's microsite, you will be able to choose the contracted  hotel of your choice along with the dates you will require for lodging.  Initially, a valid credit card will be required for securing your lodging.  Once you have secured your lodging via credit card, you will be able to access a credit application for direct billing and will be required to complete and submit a tax exempt form (all forms will be available on the microsite).  

NACO_Awards_ScholarshipsNACO Awards Scholarships

Twelve children of county officials and employees have been selected to receive $1,000 NACO scholarships to assist with college expenses for the 2013-14 school year.  In order to be eligible, students must graduate this spring from a Nebraska high school and attend a post-high school educational institution within the state of Nebraska.

NACO scholarship award recipients for 2013 are:  Amy Ahlers, Boone County; Sapphire Andersen, Hamilton County; Nolan Dethlefs, Howard County; Grady Frickey, Buffalo County; Siara Fritz, Knox County; Alex Gurciullo, Lincoln County; Kamara Hackerott, Madison County; Mitchell Heavican, Colfax County; Jordan Hoeft, Phelps County; Ryan Taylor, Box Butte County; Hannah Walgren, Polk County; and Patrick Watchorn, Dixon County.

The scholarships are tentative based upon acceptance from scholarship winners.  Photos and profiles of award recipients are featured here.

Real_Properyt_Value_Percentage_ChangeReal Property Value Percentage Change by County
The Nebraska Department of Revenue, Property Assessment Division has processed the 2013 Real Property Abstract of Assessment filed by the 93 Nebraska county assessors.  To view a press release issued by the Department of Revenue regarding value percentage change for 2012-2013, click here.
Legal_Line_5_17_13Legal Line                  
Editor's Note: Legal Line is a feature that will periodically appear in NACO E-Line. This edition has been prepared by Elaine Menzel of the 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.

Ordinance Cases Determined  Courts

In D-CO, Inc.,v. City of La Vista, 285 Neb. 676, --- N.W.2d ---(2013), rental property owners sought a declaration that the City's ordinance was unconstitutional. The ordinance establishes a rental housing licensing and inspection program. The district court entered summary judgment for the City. It concluded that the City's ordinance does not violate the prohibition against special legislation. The record shows that the distinction between rental property residences and owner-occupied residences presented a real difference in circumstances. And the City's regulation of rental properties was reasonably related to its legitimate goal of maintaining safe rental housing and livable neighborhoods.

The rental property owners claimed that the City's ordinance is unconstitutional because it violates the special privileges and immunities clause of Neb. Const. art. III, 18:

The Legislature shall not pass local or special laws in any of the following cases . . . .
Granting to any corporation, association, or individual any special or exclusive privileges, immunity, or franchise whatever . . . . In all other cases where a general law can be made applicable, no special law shall be enacted.

The special legislation prohibition also applies to counties.  For example, see Fougeron v. County of Seward, 174 Neb. 753, 119 N.W.2d 298 (1963).  Additionally, counties have the authority to create ordinances.  See Neb. Rev. Stat. 23-187 and Legaline in the October 5, 2012 edition of NACO's E-Line. (

The Court explained,  "A legislative act constitutes special legislation if (1) it creates an arbitrary and unreasonable method of classification or (2) it creates a permanently closed class....A special legislation analysis focuses on a legislative body's purpose in creating a challenged class and asks if there is a substantial difference of circumstances to suggest the expediency of diverse legislation. The prohibition aims to prevent legislation that arbitrarily benefits a special class."

The Court further stated:

To be valid, a legislative classification must be based upon some reason of public policy, some substantial difference in circumstances that would naturally suggest the justice or expediency of diverse legislation regarding the objects to be classified.  Legislative classifications must be real and not illusive; they cannot be based on distinctions without a substantial difference. And the question is always whether the things or persons classified by the act form by themselves a proper and legitimate class concerning the purpose of the act.  A legislative body's distinctive treatment of a class is proper if the class has some reasonable distinction from other subjects of a like general character. And that distinction must bear some reasonable relation to the legitimate objectives and purposes of the legislative act.

The Supreme Court rejected the rental property owner's argument that the City's evidence of problems with residential rental properties was insufficient to justify its distinctive treatment of these properties.

More recently, in City of Beatrice v. Meints, 20 Neb. App. 776, --- N.W.2d --- (2013), the Court of Appeals addressed Constitutional challenges to a city's ordinance provision.  The owner of a motorcycle operator contested the constitutionality of a city ordinance that requires financial proof of responsibility to a requesting law enforcement officer.  The motor vehicle owner asserted such an ordinance is a violation of the Equal Protection Clause and unconstitutionally vague; therefore, the evidence was insufficient to support a conviction, according to the motor vehicle owner.  The Court of Appeals disagreed and affirmed his conviction.

Prior to addressing the concerns of the motor vehicle owner, the Court examined whether the ordinance was properly before it.  The Court then examined the sufficiency of the evidence and whether it supported a conviction.  The Court of Appeals agreed with the trial court that the motor vehicle owner did not meet the legal requirements for proving financial responsibility under the City's ordinance.

When the Court evaluated the Equal Protection Clauses of the U.S. and Nebraska Constitutions, it disagreed with the motor vehicle owner's assertion that the ordinance's provisions were unconstitutional.   The Court determined that the motor vehicle owner's assertions were unwarranted and the ordinance was neither overly broad nor vague.
WalkWalk For Your Life Challenge 2013
Walk For Your Life Challenge 2013 will begin June 3 and end September 1. An e-mail with the details of this year's challenge was sent to all county clerks and to the contact person for counties who participated in last year's challenge. If your county is interested in participating, please contact your county clerk or designated contact person, or Wendy Kelly at the NACO office.
NACo_Prescription_Drug_ProgramNACo Prescription Drug Program
NACo Prescription Drug Program
CountygovernementdaycdCounty Government Day PowerPoint Available
The PowerPoint presentation is available electronically at no charge (sent via e-mail) 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 and can be customized by each county. CD's are also available for $10.00 each to cover processing, shipping and handling. To request the County Government Day PowerPoint electronically, please e-mail your request to The CD order form is available here.
The NACO 2013 Directory of County Officials is available.  The directory is an annual publication that provides names and addresses for elected and appointed county officials in the state.  A directory is available for $17.00 if non-taxable and $18.00 if taxable.  To order, click here.
County_Board_Handbooks2012 County Board  Handbook and Revisions Available
The 2012 County Board Handbook and related revisions are available.  The cost for a current handbook, including legislative information from the 2012 session, is $80.00/book plus $17.00 shipping and handling per book.  The 2012 Supplement to the County Board Handbook is available for $20.00 plus $5.00 shipping and handling. The order form is available on the NACO website here.  For questions, contact Wendy Kelly by clicking here or call her at (402) 434-5660 ext. 223.
News_From_NACoNews From NACo
NACo_LogoWomen of NACo Woman of the Year Award
If you know a county official that is deserving of NACo's Woman of the Year Award, please consider nominating them for the award.  The nominee does not have to be a member of Women of NACo but the nominating person is required to be a member of Women of NACo.  To read more and to access a nominating form, click here.
The 2013-2014 Steering Committee Process
If you have knowledge or an interest in a certain issue area or concerns about the effects of federal legislation on your county, then you should become a member of a NACo Steering Committee.  The steering committees enable county officials from member counties to become actively involved in NACO's policy process.
To read more on NACo steering committees and how to become a member, click here.  To access the 2013-2014 NACo Steering Committee Nomination Form, click here.

Cyber Symposium Panelists Stress Preparation, Sharp Focus on What Needs Protection

The inaugural NACo National Cyber Symposium in Douglas County, Nebraska brought together experts in cyber policy and technical execution who shared salient points on protecting counties' information systems.  To read more, click here.
Nebraska Association of County Officials
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