April 17, 2015                                                          NACO E-Line Archive 

Upcoming Events

Save the Dates For: 


Board of Equalization Workshop

Younes Conference Center

Kearney, NE

May 14, 2015

Tentative Agenda 

Register Here   


County Board Workshop

Holiday Inn  

Kearney, NE

June 10-12, 2015

Tentative Agenda 

Register Here  


Clerks, Register of Deeds and Election Commissioners Workshop

Sandhills Convention Center, Quality Inn & Suites 

North Platte, NE

June 10-12, 2015

Tentative Agenda

Register Here  


Highway Superintendents, Surveyors and Engineers Workshop

North Platte, NE

June 16-18, 2015


Treasurers Workshop

Holiday Inn Express Beatrice, NE

June 16-18, 2015


Clerks of the District Court Workshop

Kearney, NE

June 17-18, 2015 


To view all 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.

In This Issue  

Annual Conference Hotel Reservations  

County Board Workshop to be Held in June this Year 

Department of Revenue Announces Assessor Test Date
Nebraska Juvenile Justice Conference Set for 2015
Historic Preservation Conference Planned
Legal Line

County Government Day PowerPoint  

2015 County Official Directory Order Form  

2014 County Board Handbook and Revisions  

News From NACo  

NACo Web-Based Education 

News From Across the State 

County Classifieds    

Legal Calendar

Associate & Sustaining Members 

annconfresAnnual Conference Hotel Reservations
The 2015 NACO Annual Conference will be held in Kearney at the Younes Convention CenterThe conference dates are December 9th through the 11th.

Rooms have been contracted at the Wingate inn, the Hampton Inn, the Holiday Inn, the Holiday Inn Express, the Comfort Inn and the Fairfield Inn for $99.95 per night for single and double rooms and suites are contracted for $149.95 per night.

Rooms will be available for booking on and after June 4th, 2015 at 2:00 p.m. CST.

All rooms booked earlier than the above listed date will not be guaranteed at the contracted rates.

Hotel phone reservation desk numbers will be provided in future E-line articles. 
cbrdwkshpCounty Board Workshop to be Held in June this Year
After last year's County Board Workshop in February, it was decided to move the workshop time from February to June.  A declining registration rate was determined to be the main factor in the decision.  Larry Dix, NACO Executive Director stated that, "while it is difficult to pick a time that will work for everyone, we will continue to offer the same quality of education for the workshop that has been enjoyed in the past."

This year's County Board Workshop will be held at the Holiday Inn and Convention Center in Kearney on June 10th through June 12th.  Registration for the event may be accomplished by clicking here.  The workshop agenda can be reviewed here.  Advance registration deadline for the Workshop is May 29, 2015.

 The Holiday Inn and Convention Center is the designated workshop hotel.  The room rate is guaranteed at $94.95 per night at that hotel only.  Other hotels in that area are not obliged to honor that rate.
deptofreveneuDepartment of Revenue Announces Assessor Test Date

The Property Assessment Division has posted a news release to the Division's website for the County Assessor/Deputy Assessor Exam May 14, 2015.


If you have any questions, please contact the Policy/Legal Section of the Property Assessment Division.

juvenileNebraska Juvenile Justice Conference Set for 2015

The Nebraska Juvenile Justice Conference agenda, registration and conference site has been finalized for 2015.

To review the conference brochure for the agenda, click here.

To register for the conference, click here.
historicHistoric Preservation Conference Planned

The Second Biennial State Historic Preservation Conference

April 30 - May 1


The Preservation: Plain & Simple Conference will provide property owners and preservation advocates practical information to solve a number of problems, including masonry cleaning and patching, wood window repair, and structural problems with the aim of maintaining the historic integrity of their buildings. In addition, we will have speakers who will address community issues, such as preserving brick streets, integrating preservation in neighborhood and community planning, and mid-century architectural materials.  Gather with others from across the state to learn from dynamic, engaging and results-oriented speakers who will provide tools people can use at home.


For more information about this valuable conference; click here  

legallineLegal Line

2015 Legislature Considers Measures Related to Inmate Health Care


During the 2015 legislative session, various legislative bills have incorporated issues related to addressing inmate health care.  For example, the following bills were introduced, including their current status:

  • LB12 by Senator Krist would suspend medical assistance provided to persons who become inmates of public institutions.  LB 12 was heard by the Health and Human Services Committee and then advanced to General File with AM293 that would strike the one year limitation on the suspension of Medicaid for inmates.
  • Senator Larson's priority bill LB113 would authorize a co-payment for correctional inmates' health care service for every self-initiated, non-emergency visit to a health care provider. The bill provides for certain exceptions for which the co-payment would not be charged, including treatment for a chronic illness, emergency care of any kind, and staff-initiated care, among others. The Judiciary Committee advanced the bill to General File with AM508 to limit the co-pay that could be authorized by counties to not more than $10.00.
  • LB341 by Senator Howard provides requirements relating to health benefit plan coverage for insureds in jail custody. LB 341 prohibits termination of a private health insurance policy solely due to the insured being incarcerated. The intent for LB341 is only to apply to individuals who are covered by private health insurance. This bill has not received a priority designation and it still remains in Banking, Commerce and Insurance Committee.
The Affordable Care Act (ACA) has potential implications to county jails as well.  An overview of these issues is highlighted in "County Jails and the Affordable Care Act at:

A document of Questions and Answers prepared by NACo about the Affordable Care Act and jails is available at:   

Another related issue that has been discussed during consideration of some of the legislative bills is a provision of relevance pertaining to a 24-hour inpatient exception for inmates.   Generally, federal law does not allow federal Medicaid funds to be spent on medical care for inmates of public correctional institutions, even if they are Medicaid-eligible. However, a Medicaid provision of importance to counties and county jails that means a county can seek Medicaid reimbursement for care provided to inmates who are treated for at least 24 hours in a medical institution outside of the jail. 42 CFR 435.1009 . 42 CFR 435.1010 . The Nebraska Department of Health and Human Services relies upon a 1997 letter by the Federal Center for Medicaid and State Operations for interpretation of provisions related to health care for inmates of a public institution. The letter states in part:

Section 1905(a)(A) [now codified as §1905(a)(29)(A)] of the Social Security Act specifically excludes Federal Financial Participation (FFP) for medical care provided to inmates of a public institution; except when the inmate is a patient in a medical institution. The first distinction that should be made is that the statute refers only to FFP not being available. It does not specify, nor imply, that Medicaid eligibility is precluded for those individuals who are inmates of a public institution. Accordingly, inmates of a public institution may be eligible for Medicaid if the appropriate eligibility criteria are met.


The next significant distinction is that under current Medicaid coverage policy for inmates there is no difference in the application of this policy to juveniles than the application to adults. For purposes of excluding FFP, for example, a juvenile awaiting trial in a detention center is no different than an adult in a maximum security prison. For application of the statute, both are considered inmates of a public institution.


Two criteria must be met to determine whether FFP is prohibited - (1) if the individual is an inmate; and (2) the facility where the individual is residing must be a public institution. An individual is an inmate when involuntarily serving time for a criminal offense or confined involuntarily in State or Federal prisons, jails, detention facilities or other penal facilities. A facility is considered a public institution when it is under the responsibility of a governmental unit, or over which a governmental unit exercises administrative control. Such control can exist when a facility an organizational part or a government unit or when a governmental unit exercises final administrative control, including ownership and control of the physical facilities and grounds used to house inmates.


As previously noted, an exception to the prohibition of FFP is permissible when an inmate becomes a patient to a medical institution. This can occur when an inmate is admitted as an inpatient in a hospital, nursing facility, juvenile psychiatric facility or intermediate care facility. Accordingly, FFP is available for any Medicaid covered services provided to an "inmate" while and inpatient at such facilities provided such services are included under a State's Medicaid plan and the "inmate" is Medicaid eligible.


For additional information, NACo has also authored an article on Health Care Coverage and County Jails: Inpatient Exception and its significance at:
 Treasurers to Collect Reduced Percentages Rather than 2% for SID Levies and Assessments

In SID NO. 1 v. Adamy 913, 289 Neb. 913, ---N.W.2d --- (2015), the SID filed two class action lawsuits. Both suits alleged that county treasurers unlawfully deducted an incorrect percent­age of assessments collected on behalf of SID #1 as well as other similarly situated sanitary and improvement districts. The affected county treasurers in each suit filed motions to dis­miss for failure to state a claim. Those motions were granted, and the complaints were dismissed. SID #1 appealed. The Supreme Court con­solidated such appeals for oral argument and disposition and reversed and remanded the case with directions.


SID #1 filed its first class action complaint and alleged that the county treasurers collected assessments of municipal improvements on behalf of SID #1 and


collected, for their services rendered, a sum of money equal to two percent (2%) of the funds they received on such special assessments, rather than a sum equal to one and one half percent (1.5 %) of the special assessments collected, as is provided by Neb. Rev. Stat. §33-114[(4) (Reissue 2008)].


The second complaint alleged that county treasurers collected municipal taxes on behalf of SID #1 and "collected, for their services rendered, a sum of money equal to two per­cent (2%) of the funds they received on such taxes, rather than a sum equal to one percent (1%) of the taxes, as is provided by Neb. Rev. Stat. §33-114(3)."


The various defendant county treasurers filed motions to dismiss. Those motions were granted, with the district court similarly concluding in two separate orders that (1) the coun­ties had waived sovereign immunity and (2) SID #1 was not a municipal corporation and thus could not make assessments for municipal improvements or municipal taxes. The SID appealed and county treasurers cross-appealed.


The Supreme Court concluded "A sanitary and improvement district can levy municipal taxes and make municipal improvements. As such, we con­clude that SID #1 has stated a cause of action under § 31-114." Such holding resulted in a reversal, and remand with directions to grant prospective declaratory relief.


The February 2015 mandate by the District Court ordered that sanitary and improvement districts can levy municipal taxes and make municipal improvements. Based on the Supreme Court opinion and the subsequent District Court mandate, treasurers are prospectively required to charge a collection fee of one percent (1%) for collecting all property taxes as currently provided pursuant to § 33-114(3) and a collection fee of one and one-half percent (1.5 %) for collecting special assessments as currently provided pursuant to 33-114(4). 

CountygovernementdaycdCounty Government Day PowerPoint
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 .
 coudir2015 County Official Directory Order Form
NACO's 2015 Directory of County Officials is a valuable resource that not only gives you names, addresses, phone numbers, fax numbers and e-mail addresses of every county official in the state, but includes a listing of county board meeting days, NACO districts, county seats, NACO officers and directors, affiliate officers and NACO staff.  In January, county clerks for each county will receive one complimentary copy of the directory intended for use by all offices in their courthouse.  For additional copies, click here for the order form.
County_Board_Handbook_20122014 County Board  Handbook and Revisions
The 2014 County Board Handbook and related revisions are now available. The cost for a current handbook, including legislative information from the 2014 session, is $80.00/book plus $18.00 shipping and handling per book. The 2014 Supplement to the County Board Handbook is available for $25.00 plus $5.00 shipping and handling. The order form is available on the NACO website here. For questions, contact Ashley Vandeloo by clicking here or call her at (402) 434-5660 ext. 223.
newsnacoNews From NACo

NACo is pleased to offer its Twelfth Annual County Leadership Institute in Washington, DC, May 31-June 4, 2015. The County Leadership Institute (CLI) is a rigorou
s four-day program offered in partnership with Cambridge Leadership Associates. The Institute, now in its twelfth year, has graduated well over 250 members from 42 states and 160 counties across the country.

Known for enhancing the capacity of county officials to identify and implement innovative solutions to the complex challenges facing county government in the 21st century, this year's program will focus closely on the demands of personal leadership in a new era of government, one characterized as a "permanent crisis" by CLI Program Developer and Cambridge Leadership co-founder Marty Linsky.  


The Institute accepts only one participant from each state.  If you are interested in participating in the 2015 County Leadership Institute, please contact your State Association Executive Director for details and request a nomination.


For information on the program or frequently asked questions, click here. 

nacowebNACO Web-based Education
U.S. Supreme Court Decision: Health Insurance
 Marketplace Tax Credit Subsidies

                                    Thu, Jun 25, 2015 1:00 PM - 2:15 PM CDT

A critical provision of the Affordable Care Act is to provide tax credit subsidies to qualifying individuals and families purchasing health insurance coverage through the Health Insurance Marketplace. The Supreme Court case King v. Burwell challenges whether the subsidies can be provided to those who obtain coverage via the federal marketplace. The Supreme Court's ruling may have a profound impact on counties as the local safety net and as employers. Join us to learn the implications.  

To register for the webinar, click here.
newsacstNews From Across the State
Wahoo Newspaper  April 15, 2015
Nebraska Association of County Officials
1335 H Street | Lincoln, NE 68508 | 402-434-5660