May 15, 2015                                                          NACO E-Line Archive 

Upcoming Events

Save the Dates For: 


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


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  

Registration Deadline Nearing For Two Important Workshops

2015 NACO Scholarship Winners

Southeast District Meeting Photos

Annual Conference Hotel Reservations  

Open Meetings Law Workshops  

County Board Workshop to be Held in June this Year 

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 

2015 Spring District Meeting Pictures   

County Classifieds    (Check out the Surplus NACO Property) 

Legal Calendar

Associate & Sustaining Members 

regdeadRegistration Deadline Nearing For Two Important Workshops
Two registration deadlines are fast approaching.  Please register early to avoid additional charges for the delayed registration.

The two workshops requiring pre-registration are the County Board Workshop being held at the Kearney Holiday Inn and Conference Center on June 10th-12th and the Clerks, Register of Deeds and Election Commissioners Workshop being held at the Sandhills Convention Center, Quality Inn and Suites in North Platte also on June 10th-12th.

Please find further information in the left side bar of this edition of the E-line.
scholar2015 NACO Scholarship Winners

NACO Scholarships Awarded to Twelve Graduates

Photos and profiles of award recipients are featured here.

Twelve children of county officials and employees have been selected to receive $1,000 NACO scholarships to assist with college expenses for the 2015-16 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 2015 are: Braxton Bellamy, Kearney County; Collin Freeman, Pierce County; Alexius Hartman, Nuckolls County; Josiah Johnson, Lancaster County; Hayley Kaiser, Keith County; Emma Lindemeier, Lincoln County; Alex Lupher, Scotts Bluff County; John Radil, Valley County; Logan Riege, Otoe County; Andrew Rutt, Adams County; Hannah Schievelbein, Deuel County; Sydni Stevens, Keith County.

sedistmtgSoutheast District Meeting Photos
To view larger versions of the pictures; right click, copy to a blank Word document and enlarge.
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.

Reservations for the 2015 NACO Annual Conference may be made beginning June 4, 2015 at 2:00 p.m. You must phone the hotel of choice to make reservations stating that you are attending the conference to receive the group discounted room rate. Only guaranteed reservations will be accepted. Reservations must be guaranteed with either a credit card or by direct billing back to your county.


PLEASE NOTE: Reservations may be made initially under the county name but must all have individual names of who will occupy each room no later than November 10, 2015. Any reservation being held under the county name after this date will be cancelled.




Wingate Inn:      (308) 237-4400  



Hampton Inn:    (308) 234-3400



Fairfield Inn:      (308) 236-4200



Comfort Inn:      (308) 236-3400



Holiday Inn:       (308) 237-5971




Holiday Inn Express:                                       (308) 234-8100




Best Western Mid Nebraska Inn & Suites: (308) 234-2541


AmericInn:                                                         (308) 234-7800


Country Inn & Suites:                                      (308) 236-7500


Ramada Inn:                                                    (308) 237-3141  

NASBOpen Meetings Law Workshops

Open Meetings Law Workshops 

6:30 to 8:00 PM

June 16 | Lincoln 
Cornhusker Marriott | 333 South 13th Street 

June 17 | Norfolk
Lifelong Learning Center | 801 Benjamin Avenue 

Registration Deadline | June 11, 2015


The Nebraska Association of School Boards is hosting a series of meetings across the state to address the intricacies of the Open Meetings Law.  This will also be an opportunity to ask questions of NASB's Legal Counsel, Jennifer Jorgensen, who will conduct the workshops.

The workshops will provide information regarding agenda, notice, minutes, closed session, special meetings, emergency meetings and public comment in addition to answering questions from attendees.  The target audiences for the workshops are school board members and secretaries, school superintendents, city council members and clerks, county attorneys and county boards, and community and civic boards.  CLE credits are available for attorneys.

To register for the workshop, please click here or contact NASB at 1-800-422-4572.  The registration fee for a non-NASB member is $35 with a $10 cancellation fee prior to the registration deadline listed above.
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.
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 Ferrell 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.

Court Voids County Action to Correct Errors in Personal Property Tax Roll  


County boards cannot use Neb.Rev.Stat. 77-1507's authority to correct clerical errors in the real property tax roll to make changes to the personal property tax roll according to a Nebraska Supreme Court decision in Cargill Meat Solutions v. Colfax Cty. Bd. of Equal., 290 Neb. 726, 861 N.W.2d 718 (2015).


Owners of personal property are required to compile a list of tangible personal property having a tax situs in Nebraska under 77-1507. County assessors review the returns and change the reported valuation to conform to net book value. Assessors also list any tangible personal property omitted from the return.


In 2010, Cargill filed a personal property tax return that was accepted by the county assessor but the property was not placed on the tax rolls. In 2013, the county board of equalization sent a letter to Cargill stating that it was placing the personal property identified in 2010 back on the tax rolls. The letter stated that the personal property tax schedule was held pending approval of an exemption but because no exemption had been authorized, the property had been placed back on the tax rolls due to a clerical error. Cargill filed a protest with the county board of equalization, which was denied, and later filed an appeal to the Tax Equalization and Review Commission (TERC).


TERC cited and rejected several statutes as possible authority for Cargill's claims before it ultimately determined that the board's action was void because it did not have the authority to place items of personal property on the tax rolls and thus, TERC did not have jurisdiction over the appeal. The county appealed, arguing, among other issues, that TERC erred in interpreting Neb.Rev.Stat. 77-1507 to apply to omitted real property only and that it failed to determine whether mistakenly entering taxable tangible personal property as exempt was a clerical error. The TERC's finding that 77-1233.04's authority to correct clerical errors did not apply to this case narrowed the focus to only 77-1507.


The court discussed the history of personal property tax valuation in Nebraska and how 77-1507 evolved over the years. Prior to 1992, personal property, like real property, was valued at its actual value. In 1992, voters approved a constitutional amendment that allowed tangible personal property not expressly exempted to be depreciated or taxed uniformly and proportionately. Following a special session to enact implementing legislation, personal property was taxed at net book value unless expressly exempt. The county board of equalization and the State Board of Equalization and Assessment - TERC's predecessor - were no longer required to equalize the values of personal property but only real property.


Under laws in place more than 100 years ago, the county board of equalization had the duty to fairly and impartially equalize the valuations of real and personal property in the county. Omitted real property could be added to the tax rolls but "no personal property shall be so added unless the owner thereof is previously notified, if he be found in the county." Cargill, citing Rev. Stat. 6437 (1913). By 1943, this language had been recodified as 77-1507 but the prohibition against adding personal property without notifying the owner remained. Section 77-1507 was amended several times, including during the changes subsequent to the 1992 constitutional amendment, before a significant revision occurred in 1997.


Legislation adopted in 1997 allowed county boards of equalization to meet at any time to assess omitted real property. However, omitted property which was properly reported to the county assessor could not be added to the tax roll after July 25 of the year in which the property was omitted.


Legislation adopted in 1999 added the language pertinent to the case. It allows the county board of equalization to meet for clerical errors that result in a change of valuation. It does not address personal property.


The court relied upon the deliberate actions by the Legislature to amend 77-1507 so that it applied solely to real property. It noted that the statute explicitly mentions real property four times but does not refer to personal property. If the Legislature had intended to allow a county board of equalization to correct a clerical error concerning personal property, it would have changed the wording of 77-1507 to reflect that. Because county boards of equalization can exercise only such powers as are expressly granted to them by statute, the court applied a strict construction of 77-1507 and found the action placing Cargill's personal property on the tax rolls void.

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


A Message from First Vice President Sallie Clark


Looking ahead to my year as NACo president, I want to take this opportunity to let you know about the committee appointments that I will have the privilege of making to NACo's leadership team. A great deal of NACo's strength is in its committees and that strength is reflected in the commitment and active participation revealed throughout our committee structure.


These appointments are for:

  • Policy Steering Committee and subcommittee chairs and vice chairs
  • LUCC and RAC chairs, vice chairs and members
  • Standing Committee chairs, vice chairs and members
  • Ad Hoc Committee, Task Force and Advisory Board chairs, vice chairs and members
  • At-Large NACo Board Director

Presidential Appointment Application


Below is more information for each committee and its specific appointment terms. Committee leaders and members are responsible for covering their own travel and conference expenses.


I look forward to serving with you in the 2015-2016 term.



Sallie Clark

NACo First Vice President


El Paso County, Colo.

Steering committee membership is NOT a part of this application process.  State Associations of Counties are responsible for nominating general policy steering committee members. The online nomination form for Policy Steering Committee membership can be found here.  


To become a member of a steering committee you must fill out the nomination form and submit it to your state association. They will submit the nomination to NACo.




To be considered for a presidential appointment to any of the following committees or as an At-Large Director for the NACo Board of Directors, you MUST complete the application online before June 8, 2015.



Policy Steering Committee Leadership

The ten policy steering committees will each have a leadership team consisting of a chair, an appropriate number of vice-chairs, and subcommittee chairs and vice-chairs.  Those applicants who have been active members of the steering committee will be given preference in consideration for these appointments.  The applicant should be willing to help coordinate leadership conference calls, develop the meeting agendas, and testify before Congress if necessary.  These appointments are for one year.


RAC and LUCC Leadership and Members

The Rural Action Caucus Steering Committee and the Large Urban County Caucus Steering Committee will each have a chair and an appropriate number of vice-chairs and committee members.  Applicants who have been active members of these caucuses will be given preference in consideration for these appointments.  These appointments are for one year.


At-Large Appointments to the NACo Board of Directors

Each president appoints ten at-large directors to the NACo Board of Directors for a one-year term.  These appointments are to add balance to the board with respect to any inequities between urban and rural, gender, geography and minority representation.  As with our communities, our strength is in our diversity.  These appointments are for one year.


The Standing Committees take direction from and report directly to the NACo Officers.

  • Finance.  Advises the Officers on the annual budget of the association before it is presented to the Board of Directors and provides oversight on other financial issues as directed by the Officers.  (Appoints three members for a three-year term with a background in finance and/or investment.)
  • Information Technology.  Advises the Officers on information technology issues and provides oversight on NACo information technology projects.  (Appoints the chair, two vice chairs, and 22 members for a one-year term.)
  • Programs and Services.  Advises the Officers regarding the development and evaluation of programs and services for NACo members.  (Appoints the chair for a one-year term and eight members for three-year terms.  Selects one or two vice-chairs from the membership of the committee.)
  • Membership.  Actively recruits and retains member counties, parishes and boroughs in order to increase NACo's total membership.  (Appoints the chair and vice-chairs for a one-year term.)


The Ad Hoc committees are as follows:

  • Defined Contribution and Retirement Advisory Committee.  The Defined Contribution and Retirement Advisory Committee provides oversight to the NACo Deferred Compensation Program, administered by Nationwide Retirement Solutions.  (Appoints the chair and vice chair for a one-year term and five members (for a three-year term) from participating entities in the NACo Deferred Compensation Program and who are also Program participants.)  In 2015, the open slots are for one appointed county official and three elected county officials and the executive director of a state association that endorses the NACo Program. All committee members must also be participants in the NACo Deferred Compensation Program.
  • NACo Financial Services Center Advisory Committee.  The Financial Services Center advisory committee's mission is to advise, review, monitor, and provide feedback for the FSC staff regarding existing and potential programs. Existing programs include U.S. Communities, the Public Finance Authority, eConnectDirect, defined contribution and post-employment health plans. Potential programs are those that will deliver value-added services, enhanced benefits and reduced costs to counties. (Appoints five members for a one-year, renewable term, as follows:  NACo Second Vice President and three county elected officials. Appoints six members for two-year, renewable term, as follows: county executive or manager; county finance officer; county purchasing agent; and two state association executives. All positions are open for 2015)
  • Arts and Culture Commission.  (Appoints the chair, vice-chair and 25 members for a one-year term.)
  • Cybersecurity Task Force. Educates NACo member counties about the scope of the cyber security problem and provides resources, information and programming to address the emerging threat. (Appoints the chair and vice chair for a one-year term.)
  • Geospatial Information Systems Committee.  (Appoints the chair, vice-chair and members for a one-year term.)
  • Resilient Counties Advisory Board.  Provides information, guidance and support to the NACo Resiliency Initiative.  (Appoints the chair, vice-chair(s) and members.)
  • Healthy Counties Advisory Board.  Provides information, guidance and support to the NACo Healthy Counties Initiative.  (Appoints the chair, vice-chair(s) and members.)
  • Immigration Reform Task Force. Educates Congress, the administration and NACo members on the impact of immigration on counties and helps advocate for NACo's priorities.  (Appoints chair, vice chairs and members.)
  • International Economic Development Task Force. Provides information, guidance and support for international economic development activities. (Appoints the chair and vice-chair(s) and members.)
  • Veterans and Military Services Committee. Engage NACo and its members to develop and highlight county best practices and policies to promote innovative programs, services and benefits for our nation's military, veterans and their families. (Appoints the chair, vice chairs and members.)

The Presidential Appointments Application Form must be completed by everyone who wants to be considered for a leadership or committee appointment on a steering, standing or ad hoc committee for the 2015 - 2016 presidential year.  The application form is available online at NACo's web site: Presidential Appointments Application.


The deadline for submitting your application is June 12, 2015.


Please direct any questions you may have to Jamie Richards at 202.942.4258 or by email at 

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.
piccollage2015 Spring District Meeting Pictures
Selected photos have been placed in a picture collage from the 2015 Spring District Meetings.  Click here to view those photos.
Nebraska Association of County Officials
1335 H Street | Lincoln, NE 68508 | 402-434-5660