CountyLine INSIDE County Board Workshop Held In Kearney

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1 Nebraska Association of County Officials CountyLine INSIDE Counties Legislative Day Legal Line: Court Reviews Open Meetings Allegations In Annexation Case County Board Of Equalization Workshop MIPS Inc. To Release New CAMA Package 2007 County Board Workshop Held In Kearney

2 Page 2 NACO Countyline In This Issue 2007 County Board Chairpersons... 8 Calendar Of Events Celebrate National County Government Week Community Action For A Renewed Environment Counties Legislative Day... 9 County Board Of Equalization Seminar County Board Workshop... 6 County Classified/County Clips Executive Director s Comments... 4 From Far And Near... 5 Get A Handle On Indigent Defense Spending January Contest Legal Calendar Legal Line: Court Reviews Open Meetings Allegations MIPS Inc. Adds Fountaine Microfilming MIPS Inc. To Release New CAMA Package Executive Officers President Jerry McCallum, Madison County Vice President Joe Hewgley, Lincoln County Secretary-Treasurer Dennis Kimbrough, Fillmore County Past President Ken Fornander, Deuel County Board of Directors District Representatives Mike Boyle, Douglas County Bernie Heier, Lancaster County Rick Soper, Kimball County Earl McNutt, Red Willow County Tim Loewenstein, Buffalo County Duane Wilcox, Washington County Willis Luedke, Saline County Affiliate Representatives Nancy Salmon, Hamilton County Sherry Schweitzer, Seward County Susan Thomas, Keith County Don Thomas, Lancaster County Jon Zavadil, Platte County Janet Suminski, Valley County NACo Representative Tim Loewenstein, Buffalo County 625 South 14 th St., Suite 200 Lincoln, Neb Telephone: (402) FAX: (402) Web site: NACO Countyline is distributed to all elected and appointed officials in the 93 Nebraska counties, as well as state and federal officials and agency personnel, advertisers and individual subscribers. Views of contributors, whether solicited or unsolicited, are their own and are not to be construed as having the endorsement of NACO, unless specifically stated by the publisher. Publisher Larry J. Dix LarryDix@nacone.org Editor Lisa Wefer Lisa@nacone.org On the cover: Joe Hewgley, Sherry Schweitzer, Rick Soper and Chris Lewis serve on panel at 2007 County Board Workshop to discuss proper procedures for conducting a county board meeting. Subscriptions: $20 per year. Advertising rates available on request.

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4 Page 4 Executive Director s Comments The Importance Of Participation Larry Dix Executive Director... county officials are the best advocates and testifiers we have during the committee hearing process. Over the past few weeks I have heard many hours of testimony. There have been some memorable ones and, of course, some not so memorable. Towards the end of January there was one that I want to comment on. It was a week that pointed out the importance of our members participating in the process. Over the course of this week NACO took positions on bills in front of the Judiciary, Revenue, Government Military and Veteran Affairs, Health & Human Services, and Transportation and Telecommunications Committees. We had county board members, county clerks, emergency managers, veterans service officers, county treasurers and assessors come and testify and share their experiences and knowledge. What stands out from these hearings are the comments that I heard from the state senators afterwards. The day after each hearing I had senators come up to me and thank me for having county officials participate in the process. This does reinforce my theory that county officials are the best advocates and testifiers we have during the committee hearing process. You are the experts and you can relate your real life experience into meaningful testimony that communicates the issue to the state senators and truly help them understand the issue. To all those who have testified so far this legislative session, I thank you. To anyone who feels passionate about an issue, I encourage you to participate. D o n t hesitate to contact the senators. While they may be elected from a certain district, they are here to represent the citizens of the State of Nebraska.

5 Page 5 NACo Representative s Comments From Far And Near National Association Of Counties Representative Tim Loewenstein NACo Representative Second Hand - Not Always A Treasure Good friends of mine have decided to spend their retirement becoming second hand experts. Returning to Nebraska from a metropolitan area they purchased several main street buildings in a very small and fledgling community. Day by day they work restoring these buildings to the splendor they once presented to both residents and visitors. As you listen to their retirement dream you see their enthusiasm to find all those second hand treasures and display them under the ceiling of history itself, just waiting to find that new owner who can t wait to display this second hand treasure in their own home. There is another kind of second hand that isn t a treasure. I m speaking of second hand smoke. Studies reveal that secondhand smoke contains over 4,000 substances including formaldehyde, benzene, vinyl chloride, arsenic, ammonia, and hydrogen cyanide. If you are like me, the chemical formulas escape us from the years of high school chemistry. But the names themselves seem so threatening I think they depict a destructive nature. At least fifty compounds found in environmental tobacco smoke are known to be cancer-causing agents. When I think of the second hand treasures mentioned above they bring delight and pleasure to the onlooker or owner. But second hand smoke brings just the opposite. Exposure to secondhand smoke causes serious health defects in children, including bronchitis, pneumonia, ear infection, worsened asthma and even sudden infant death syndrome. How many people will be exposed to the second hand treasures of my friends. Well, in the bigger picture probably not even 1 out of 10 of the population of Nebraska will visit and peruse their buildings. In contrast almost 60 percent of children, ages 3 11 (22 million children), are exposed to environmental tobacco smoke. In addition to all the lobbying and support for counties that the National Association of Counties does, they also conduct an annual challenge in collaboration with the US Environmental Protection Agency. The Smoke-Free Homes Pledge Campaign focuses on children and secondhand smoke. I challenge your county to register and participate in the 2007 Smoke-Free County Challenge. You can register during the month of March. Just go to my web site NACo2NACO.com, and click on the Smoke-Free County Challenge link at the top of the headlines. Complete the form and submit it. You will then receive your kit and be on your way to collecting pledges for a smoke-free county through the month of May. Second hand treasures are a beauty to everyone. Let s encourage all our residents and visitors to consider the danger of second hand smoke. If you have any questions please feel free to contact me via at Timothy@Loewenstein.net or (308) Reporting from far and near, Timothy

6 Record Number Of Newly Elected County Board Members Attend County Board Workshop Page 6 Newly elected county board members listen while NACO Executive Director, Larry Dix apprises them of services available through the NACO Office. Deputy State Auditor, Deann Haeffner listens while county board members raise questions regarding audit issues. Legal Counsel for Property Assessment & Taxation, Michael Goodwillie discusses the use of referees during the equalization process. Seventy three newly elected county commissioners and county supervisors attended the 2007 County Board Workshop sponsored by NACO on February 7-9 in Kearney at the Holiday Inn Hotel and Convention Center. A special orientation session was given by NACO Executive Director, Larry Dix and NACO Board Members. Newly elected board members commented that the session was very beneficial and they appreciated the opportunity to have their questions answered in an informal atmosphere. In addition to the special orientation, over thirteen hours of continuing education was provided for county board members. Speakers from the State Auditor s Office, NACO, Accountability and Disclosure, Property Assessment & Taxation, Douglas County Sheriff s Office, Lincoln/Lancaster County/City Purchasing Office, Department of Roads, State Patrol, and Health and Human Services addressed board members and answered questions regarding their areas of expertise. A welcome reception was hosted by Buffalo County on Wednesday evening and a banquet was held on Thursday evening with entertainment following the banquet. On the following page are photo highlights of the 2007 County Board Workshop.

7 Page 7 County Board Workshop Photo Highlights Colonel Bryan Tuma listens while Lieutenant Ken Dahlke addresses board members regarding Teletype Systems and NLETS. County board members discuss courthouse security with Douglas County Commissioner, Mike Boyle and Douglas County Sheriff, Ken Lant. Vince Mejer, Lincoln/Lancaster County/City Purchasing Agent discusses cooperative purchasing with board members. State Tax Commissioner, Doug Ewald informs board members of structure plans for the Dept. of Revenue and the Dept. of Property Assessment & Taxation. A panel discussion of how to conduct a county board meeting was held at the County Board Workshop. Above, Joe Hewgley, Lincoln County Commissioner; Sherry Schweitzer, Seward County Clerk; Rick Soper, Kimball County Commissioner; and Chris Lewis, Adams County Clerk discuss board meeting procedures and respond to questions.

8 2007 County Board Chairpersons Page 8 Adams Larry Woodman Jefferson Marvin Yost Antelope Merlin Bolling Johnson Terry Keebler Arthur Ron Jageler Kearney Richard Schwenka Banner Gary Grubbs Keith Rex Christensen Blaine Michael Peterson Keya Paha Monte Frauen Boone Henry Thieman Kimball Rick Soper Box Butte Charles Weston Knox Virgil Miller Boyd James Reiman Lancaster Bob Workman Brown Roland Paddock Lincoln Joe Hewgley Buffalo Richard Pierce Logan Rex Lanka Burt Cliff Morrow Loup Tom McNeil, Sr Butler Wayne Hassebrook Madison Jerry McCallum Cass Ronald Nolte McPherson John Bryant Cedar Frederick Pinkelman Merrick Herman Schuett Chase Don Weiss, Jr. Morrill Steve Erdman Cherry John Ravenscroft Nance Dennis Jarecke Cheyenne Harold Winkelman Nemaha Monty Lovelace Clay Gene Arnold Nuckolls Danny Corman Colfax Jerry Heard Otoe Joy Schroder Cuming Clarence Tichota Pawnee Kay Laun Custer Donald Olson Perkins James Deaver Dakota William Engel Phelps Eldon Steinbrink Dawes Gary Fisher Pierce Marvin Elwood, Jr. Dawson Linda Benjamin Platte John Woerth Deuel Clint Bailey Polk Michael Smith Dixon Russell Fleury Red Willow Earl McNutt Dodge Bob Missel Richardson James Sefried Douglas Mary Ann Borgeson Rock James Schoenberg Dundy Scott Olson Saline Willis Luedke Fillmore Robert Mueller Sarpy Paul Cook Franklin David Walton Saunders Doris Karloff Frontier Robert Jack Scotts Bluff Mark Masterton Furnas Clinton Olmsted Seward Joe Ruzicka Gage David Anderson Sheridan Dan Kling Garden Donald Newth Sherman Eldon Kieborz Garfield Marty Robbins Sioux Keith Zimmerman Gosper Glen Monter Stanton Dennis Kment Grant Frances Davis Thayer Lawrence Traudt Greeley Michael Goldfish Thomas Charles Daly Hall Scott Arnold Thurston Teri Lamplot Hamilton Jerry Hoegh Valley Bob Sevenker Harlan Douglas Horwart Washington Duane Wilcox Hayes Leon Kolbet Wayne Robert Nissan Hitchcock Scott McDonald Webster Kelly Skrdlant Holt Don Hahlbeck Wheeler Jack Poulsen Hooker Frank Harding York Ken Stuhr Howard Larry Seifert

9 Don t Forget Counties Legislative Day Page 9 NACO s Counties Legislative Day will be held on April 12, A registration form will be ed to all county clerks around March 1. County officials are asked to register with their County Clerk if they will attend. Clerks are asked to return the advance registration list no later than April 6 so that appropriate plans can be made to accommodate all attendees. In addition to providing county officials with an opportunity to visit the Legislature and their senators, NACO has planned several other activities that will be of interest. NACO has requested each state agency that county officials work with be open to them for visitation and tours. The NACO and MIPS Inc. offices will be open for tours during the day. County officials will also be able to tour the Governor s Mansion in the afternoon. Upon arriving for the event, county officials should proceed to the NACO office at 625 South 14th Street, Suite 200 to check in, pick up their name tags and enjoy morning refreshments before walking to the State Capital, Warner Memorial Legislative Chamber for a welcome from the Governor and Committee Chairpersons. Registration time at NACO is 8:30 to 9:00 a.m. A luncheon is planned at the Marriott Cornhusker Hotel. County officials will need to show their name tags to gain admittance to the luncheon. At left is a tentative agenda for Counties Legislative Day. Make plans to attend today. Counties Legislative Day Tentative Agenda Morning 8:30 a.m. Registration at NACO Office 9:15 a.m. Welcome and Opening Remarks By NACO Executive Director 9:30 a.m. Welcome by Governor Dave Heineman 9:45 a.m. Speaker and Committee Chair Comments Following Speakers Observe Legislature Afternoon 12:00 p.m. Luncheon at Marriott Cornhusker Hotel 1:00 p.m. Observe Legislature, Visit State Agencies and Senators Offices 2:00 p.m. Observe Legislature, Tour Governor s Mansion, State Capitol and Mips Inc. Offices

10 Page 10 Register On Line For County Board Of Equalization Seminar NACO s biennial County Board of Equalization Seminar for county commissioners and supervisors will be held in Kearney at the Holiday Inn Hotel and Convention Center on May 10, In addition to commissioners and supervisors, assessors, attorneys and clerks are invited to attend. The seminar will provide an overall review of the county board of equalization s responsibilities in the equalization process. Cost to attend the one day seminar is $60.00 for registrations received on or before April 27, 2007 and $70.00 if received after April 27, This fee includes a lunch, two refreshment breaks and all handout material. The seminar will begin at 8:30 a.m. and will conclude at 5:00 p.m. on May 10. Please visit NACO s website at to register on line for this seminar. Once registered, send check made payable to Nebraska Association of County Officials to NACO, 625 South 14th Street, Suite 200, Lincoln, NE If you do not have access to on line registration, please contact the NACO Office at (402) to register. A block of rooms has been reserved at the Holiday Inn Hotel and Convention Center, the Wingate Hotel, and the Hampton Inn at the rate of $67.95 double/single for each hotel. Phone numbers for the aforementioned hotels are: Holiday Inn (308) Wingate (308) Hampton (308) Be sure to indicate that you will be attending NACO s County Board of Equalization Seminar in order to receive this rate. A tentative agenda for the seminar is shown at right. County Board of Equalization Seminar Tentative Agenda May 10, :30 8:30 a.m. Registration 8:30 10:15 a.m. Overview County officials will provide an overview of their respective roles and responsibilities in the County Board of Equalization process. 8:30 9:15 a.m. Commissioners, Supervisors 9:15 9:45 a.m. County Clerks 9:45 10:15 a.m. Assessors 10:15 10:30 a.m. Break 10:30 11:30 a.m. Property Tax Administrator will discuss current legislative and legal issues and the role of the Department of Property Assessment and Taxation in the equalization process. 11:30 12:30 p.m. Planned Luncheon 12:30 1:15 p.m. A Deputy County Attorney will Discuss a variety of legal issues Applicable to county boards of Equalization, including but not limited to procedural requirements, the authority and responsibility of county boards of equalization and potential conflicts of interest for for county board members. 1:15 2:00 p.m. An attorney will discuss agricultural land valuation cases they have been working with. 2:00 2:15 p.m. Break 2:15 3:00 p.m. A county attorney will describe commercial valuations and expert witnesses. 3:00 4:00 p.m. A Tax Equalization and Review Commissioner will address state wide equalization issues, the counties role in this process and an overview of the TERC appeal and equalization hearings. 4:00 5:00 p.m. Questions and Answers. Representatives will be available to respond to questions from seminar attendees. Get A Handle On Indigent Defense Spending Reprinted with permission from National Association Of Counties County News, Copyright 2007 Spending for indigent defense services is growing at an alarming rate, and counties are looking for ways to gain additional control over this portion of their budgets. Because of legal time constraints and the level of staffing required to address this issue, counties have few options for validating defendants statements of indigence and their ability to pay for all, or a portion, of their legal defense. Consequently, counties often find themselves unnecessarily shouldering the financial burden for legal counsel. In an effort to help counties control these costs, NACo worked with Dallas County, Texas in devising an RFP and later awarding a nationally bid contract that provided a better way for counties to determine whether a defendant qualified for a court-appointed attorney. The D-MED Corporation, which was awarded the contract, offers an automated indigent screening system that may reduce spending in any county program that uses an individual s ability to pay as the primary criteria for eligibility. The indigent screening system captures relevant financial data and performs a credit history assessment. Using this information and specific business rules, a county can easily assess an individual s ability to pay. The system removes subjectivity from the process and provides an accurate and consistent means of providing services to those people who have legitimate needs. The Automated Indigent Screening System interfaces directly with a county s court system, (Continued on page 12)

11 Page 11 Legal Line: Court Reviews Open Meetings Allegations In Annexation Case Editor s Note: Legal Line is a feature that will periodically appear in Countyline. Prepared by members 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 your personal counsel. By Beth Ferrell NACO Assistant Legal Counsel When the cities of Omaha and Elkhorn raced to pass ordinances to expand their respective boundaries two years ago, open meeting laws became a factor in determining which entity acted first. In deciding City of Elkhorn v. City of Omaha, 272 Neb. 867, 725 N.W.2d 792 (2007), the Nebraska Supreme Court addressed the amount of notice needed for special meetings and whether informational sessions for city council members constituted public meetings. Reasonable Advanced Publicized Notice Under Neb.Rev.Stat (1), the Legislature imposes only two conditions on a public body s method of providing notification of a public meeting: (1) it must give reasonable advance publicized notice of the time and place of each meeting and (2) it must be recorded in the public body s minutes. The Legislature has not imposed a minimum time period for public notice of a special meeting within the Open Meetings Act. However, Omaha city codes require 12 hours of written notice to city council members before a special meeting. When Omaha authorities learned of Elkhorn s plan to annex several sanitary and improvement districts, a special meeting was called for that night. The city of Elkhorn argued that posting the agenda in Omaha city offices and on its website by 10:15 a.m. for a 10:00 p.m. meeting was not sufficient notice. Because all council members attended the meeting and did not object to the meeting or notification, the court held that any defect in the notice did not affect the validity of the special meeting. In addition, Elkhorn argued that because the Supreme Court had previously held that 12 ½ hours notice was insufficient, a notice of slightly less than 12 hours was insufficient in the annexation challenge. The court distinguished an earlier case, Pokorny v. City of Schuyler, 202 Neb. 334, 275 N.W.2d 281 (1979), due to the posting in that case occurring at night for a meeting the next morning. The court ruled that the ability of the notice to reach the public before the scheduled meeting, rather than a specified number of hours, is the basis for determining that notification efforts were reasonable and sufficient under the circumstances. Prepublic Meeting and Informational Sessions The city of Elkhorn also contended that the city of Omaha held secret meetings with less than a quorum of city council members in order to formulate public policy in private. Section provides that public body does not include subcommittees of such bodies unless a quorum of the public body attends a subcommittee meeting or unless such subcommittees are holding hearings, making policy, or taking formal action on behalf of their parent body. Although the term subcommittee is not defined, the court concluded that if the Open Meetings Act does not apply to a subcommittee, it would also not apply to a lesser subgroup. The court balanced the public s need to be heard on issues of public policy with a practical accommodation for a need for information to conduct business. It distinguished this situation from a prior holding in Grein v. Board of Education, 216 Neb. 158, 343 N.W.2d 724 (1984) which involved a closed session of a full school board. The school board voted on an agenda item immediately after a closed session without further consideration or deliberations. The court in Grein held that such action inferred that the vote was the extension, culmination and product of the closed session. In Elkhorn, department heads met with subgroups of council members to familiarize them with the financial and geographic details of the annexation plan that would be presented at the public meeting. A final decision was not made until after public input was received. The court concluded that these informational sessions with less than a quorum of council members did not constitute a public meeting. Publication Update The Attorney General s office has revised an open meetings handout to reflect the holdings of this case. To download the revision, go to and click on Public Records & Meetings Information.

12 Page 12 County Official Of The Year Expresses Gratitude Indigent Defense Spending (Continued from page 10) eliminating the need for duplicate entry of information. It can be used to determine an individual s eligibility for court-appointed attorneys, indigent health or charity care in hospitals, or other programs where financial status and ability to pay are determining factors. To assist counties in establishing the potential savings available through the use of this service, D-MED can perform a no-cost proof of concept study using a sampling of live data from the county s files. Existing data is tested in the automated system to determine each defendant s eligibility for a court-appointed attorney. The county can then compare the system s results with the results of its own process to see the actual cost savings it would have achieved through the use of the automated system. The publicly solicited contract meets the competitive bid requirements for most local governments. To learn more about the automated indigent screening program, contact Jim Sawyer with NACo s Financial Services Corporation at 202/ or by at jsawyer@naco.org.

13 Page 13 MIPS Inc. To Release New CAMA Package Soon MIPS Inc. will be bringing a new mass appraisal product to county assessors. This new product can be used as a stand alone CAMA system (interfacing with current MIPS packages), or as a total CAMA and property administration replacement. Todd Holliday has joined MIPS as a software contractor to assist the MIPS Staff in developing a CAMA system specifically designed for Nebraska counties. In the design of this system we will work in conjunction with another MIPS partner, GIS Workshop, to assure a seamless interface with their GIS software products. MIPS programmers working on the product will assure interfaces to other products such as the MIPS Register of Deeds and the popular Nebraska Taxes Online software ( Lincoln and Franklin counties have been selected as pilot locations to help fine tune the new package. Assessment Features Centralized Name and Address File NEMA Compliant Street Addressing System Track Sales and Building Permit History Drainage Assessment TIF Management Tools Complete Multi-Year Billing History Integrated Board of Equalization Tracking and Scheduling Attach Multiple Photos and Documents to Parcels Split, Combine and Subdivide Tools Appraisal Features Common Appraisal Model for Residential, Agricultural and Manufactured Homes Flexible Lot Valuation Embedded Vector Based Sketch and Site Plan Unlimited Direct Comparable Sales Selection and Adjustments Models Multiple Cost Models for Each Appraisal Zone Unlimited Multiple Regression Models Unlimited Gross Rent Multiplier Models Complete Field Checkout and Return System for Handheld Devices Historic Appraisal Data General Features Complete Edit Tracking User Defined Queries, Indexes and Reports User Defined On Demand Data Exports SQL Compliant Database Peer to Peer, Stand-Alone or Client Server Installation Options Marshall & Swift Costs Complete Code Ownership and Control of Software Integrated with Other MIPS Applications As with any software announcement, there will be some excitement and some concern as to how the new software may impact your county. At this time we have not established a date of availability for this product, but we believe it will be ready in a timely fashion. If you would like to discuss this offering in detail, please call Joe Power or Todd Holliday at

14 Page 14 Community Action for a Renewed Environment: USEPA to Award $2.7 Million BY: Kelly Zonderwyk, Community Services Associate, National Association of Counties The U.S. Environmental Protection Agency (USEPA) will award about $2.7 million in cooperative agreements in two levels through the Community Action for a Renewed Environment (CARE) program. The CARE program, which began in 2005, helps to build broad-based local partnerships for reducing risks from toxic pollutants that come from numerous sources. The application deadline for the 2007 CARE Cooperative Agreements RFP is April 9, Level 1 Cooperative Agreements help communities: 1. Join together to form a broad-based partnership dedicated to reducing toxics in their local environment. Partners may include non-profit groups, community organizations, businesses, schools, and state, Tribal and local government agencies, EPA, and others Federal Agencies. 2. Identify problems and solutions. Working together, this stakeholder group assesses toxics problems in their community and considers options for reducing risks. EPA technical assistance is available to support this process. USEPA expects to award six to eight cooperative agreements, ranging from $150,000 to $300,000. A range of community groups may apply for funding, including county and local governments, tribes, non-profit organizations and universities. USEPA will conduct three conference calls, February 20, 26 and March 1, 2007 for prospective applicants to ask questions about the application process. The following local governments were recent CARE recipients: -St Bernard Parish Government, Chalmette, Louisiana (2006, Level I) -Cerro Gordo County Department of Public Health, Iowa (2006, Level I) -Tacoma-Pierce County Health Department, Washington (2006, Level I) -Oneida County Health Department, New York (2005, Level I) -DeKalb County Health Department, Georgia (2005, Level I) For additional information about CARE, projects awarded in 2005 and 2006, or how to apply for the cooperative agreements, visit USEPA's Web site at or contact Kelly Zonderwyk at or kzonderwyk@naco.org. USEPA anticipates awarding eight to ten cooperative agreements under Level I, ranging from $75,000 to $100,000. Level 2 Cooperative Agreements are for communities that already have established broad-based collaborative partnerships and have completed environmental assessments. (The successful completion of a Level 1 Cooperative Agreement is not required.) Level 2 Cooperative Agreements help communities: 3. Implement solutions and reduce risks. The partnership identifies the combination of programs that best meet the community's needs. EPA funding helps to implement theses projects, and the community begins improving its environment. Throughout the process the partnership continues to reassess risks and their priorities. 4. Become self sustaining. The community now develops new ways to attract funding and partners into their broad-based collaborative to build on its success. New problem assessments are completed and new solutions identified. As a result, the partnership becomes self-sustaining, and continues to improve their environment where community members live work and play.

15 Page 15 MIPS Inc. Adds Fountaine Microfilming To Its List Of Services As of February 1, 2007 Fountaine Microfilming is now under the MIPS Inc. family of technology services. Although operating under a new name, customer service will remain the number one goal just as it has with all other MIPS products. In addition to Bob and Jackie Fountaine, all Fountaine Microfilming staff have agreed to become employees of MIPS Inc. The operational center will remain in Red Cloud, Nebraska. Bob & Jackie Fountaine have owned this business for 17 years and Bob's father owned it prior to them. Fountaine Microfilming began in the early 80's providing microfilming service to a majority of Nebraska counties. In addition, many bank and businesses are current users of their services. MIPS is looking forward to merging the microfilming technology with MIPS application software currently being utilized in many of the Register of Deeds offices across Nebraska. Celebrate National County Government Week April NACo-member counties will soon receive a booklet in the mail offering ideas and suggestions for planning local activities for National County Government Week (NCGW), April But you do not have to wait for the mail to arrive since the information in the booklet is available now on the NACo Web site. Sponsored by NACo, NCGW was first celebrated in 1991 to raise public awareness and understanding about the roles and responsibilities of the nation s counties. The theme for this year s celebration is Protecting the Environment. America s counties take seriously their responsibility to protect and enhance the health, welfare and safety of their citizens in sensible and cost-effective ways. Environmental protection plays a critical role in this great responsibility. NCGW offers an ideal opportunity for counties to showcase their innovative and successful environmental initiatives. For more information, contact Tom Goodman at or tgoodman@naco.org

16 Page 16 March Legal Calendar 1 Assessor On or before this date, following any construction thereof or any change in the improvements made on or before January 1, the owner of the improvements must file with the county assessor an assessment application on a form prescribed by the Property Tax Administrator Assessor By this date, improvements on leased land list must be filed with the county assessor and assessor must send notification of government subdivisions of intent to tax property not used for a government purpose and not paying an in lieu of tax , Board, Highway Superintendent By this date, a county highway annual program must be adopted Annual plan for specific road or street improvements for the current year must be submitted with the Board of Public Roads Classifications and Standards following a public hearing and approval. The board must review each such annual plan within sixty days after it has been filed to determine whether it is consistent with the county's or municipality's current six-year plan Treasurer, Sheriff Camper permit annual renewals become delinquent on this date Treasurer Registration deadline for expired motorboat certificates Emergency Managers Local emergency planning committee must review and update emergency plan as needed each year ,217 5 Clerk Report to the Department of Health and Human Services Finance and Support a statement of all marriages recorded during the preceding month Clerk Remit fees to the State Treasurer for credit to the General Fund for certificates of title, notation of liens, duplicates for boats and motor vehicles , First Mon. Treasurer Public auction for delinquent taxes against real property is to be held Clerk of the District Court Make a report to the county board, under oath, showing the different items of such fees, revenue, perquisites, or receipts received, from whom, at what time, and for what service, and the total amount received by such officer since the last report, and also the amount received for the current year. Account for and pay any fees, revenue, perquisites, or receipts not later than the fifteenth day of the month following the calendar month in which such fees, revenue, perquisites, or receipts were received Assessor Assessor must complete assessment of real property and file abstract with Property Tax Administrator , , Assessor The county assessor shall, after March 19 and on or before June 1, implement adjustments to the real property assessment roll for actions of the Tax Equalization and Review Commission Assessor, County Board of Equalization 19 Assessor, County Board of Equalization It is the duty of the assessor to report to the county board of equalization all real property in his or her county that, for any reason, was omitted from the assessment roll for the current year, after this date or any former year After March this date and on or before July 25 or on or before August 10 in counties that have adopted a resolution to extend the deadline for hearing protests under section , the county assessor shall report to the county board of equalization any overvaluation or undervaluation of any real property Treasurer By this date each month, the treasurer must transmit all motor vehicle registration fees collected to the state. 60-3,141(3) April Legal Calendar 1 Assessor Applications for mobile home exemptions for disabled or blind honorably discharged veterans to be filed by this date , Treasurer In counties having a population of 100,000 or more, the first half of all general real property taxes becomes delinquent General Elected county officials must file a statement of financial interests with the Accountability and Disclosure Commission First Monday Treasurer, Clerk After the sale of real property, file a duly certified return with the county clerk Clerk Return to the Department of Health and Human Services Finance and Support a statement of all marriages recorded during the preceding month (Continued on page 17)

17 Page 17 April Legal Calendar (Continued from page 16) 5 Clerk Remit fees to the State Treasurer for credit to the General Fund for certificates of title, notation of liens, duplicates for boats and motor vehicles , First Tuesday First Tuesday Sheriff Clerk of the District Court, County Board 15 Clerk, Register of Deeds, Treasurer 15 Clerk of the District Court Make a report to the county board describing fees, fee totals and activities since the last report, and the amount collected for the current year (3) Quarterly remittance to state treasurer of money other than witness fees, fines, penalties, forfeitures and license fees in the possession of the clerk of the district court which remain after three years Witness fees which remain for six months are reported to the county board, and after an additional six months are paid over to the county treasurer for credit to the common school fund , Not later than the 15 th day of the month following the calendar month in which fees are due, each county clerk or register of deeds must pay over to the county treasurer all fees received and take the receipt to the county treasurer Make a report to the county board, under oath, showing the different items of such fees, revenue, perquisites, or receipts received, from whom, at what time, and for what service, and the total amount received by such officer since the last report, and also the amount received for the current year Clerk, Treasurer Each county clerk or register of deeds shall, not later than the fifteenth day of the month following the calendar month in which fees are received, pay over to the county treasurer all fees received and take the receipt of the county treasurer Third Monday Treasurer Report to State Treasurer and Tax Commissioner a statement showing money collected on behalf of school districts Treasurer By this date each month, the treasurer must transmit all motor vehicle registration fees collected to the state. 60-3,141(3) 30 General Form 941N, the Nebraska Quarterly Withholding Return, must be filed for previous calendar quarter. During Month County Board County board shall make quarterly visit to county jail May Legal Calendar 1 Treasurer In counties having a population of 100,000 or less, the first half of all general real property taxes becomes delinquent Weed Board Publish general notices for control of noxious weeds in one or more newspapers of general circulation throughout the weed authority's jurisdiction on or before this date Assessor Last day to file tangible personal property tax returns Treasurer After this date and prior to September 1, notice of delinquency must be mailed to personal or real estate taxpayers County Board of Equalization Board must issue its decision on public purpose protests by this date Clerk Return to the Department of Health and Human Services Finance and Support a statement of all marriages recorded during the preceding month Clerk Remit fees to the State Treasurer for credit to the General Fund for certificates of title, notation of liens, duplicates for boats and motor vehicles , Clerk, Board, Assessor 15 Clerk of the District Court On or before this date, the Tax Equalization and Review Commission is to send the assessor, clerk, and county board an order specifying the percentage increase or decrease and the class or subclass of property affected Make a report to the county board, under oath, showing the different items of such fees, revenue, perquisites, or receipts received, from whom, at what time, and for what service, and the total amount received by such officer since the last report, and also the amount received for the current year. Account for and pay any fees, revenue, perquisites, or receipts not later than the fifteenth day of the month following the calendar month in which such fees, revenue, perquisites, or receipts were received Clerk, Treasurer Each county clerk or register of deeds shall, not later than the fifteenth day of the month following the calendar month in which fees are received, pay over to the county treasurer all fees received and take the receipt of the county treasurer Treasurer By this date each month, the treasurer must transmit all motor vehicle registration fees collected to the state. 60-3,141(3)

18 Page 18 No Response To January Contest NACO received no entries to the contest in the January, 2007 issue of Countyline Magazine. Below is a list of words that could be found using the grid provided: Mow; mown; mows; now; nows; nowt; nowts; ow; own; owns; row; rows; snow; snows; snowstorm; sow; sown; sows; stow; stows; strow; strown; strows; swoon; swoons; sworn; swot; swots; tow; town; towns; tows; trow; trows; two; twos; wo; won; wons; wont; wonts; woo; woos; worm; worms; worn; worst; worsts; wort; worts; wos; wost; wot; wots. For the March contest try answering the following brain teasers. Send your responses to NACO by May 1. Be sure to mark Contest Entry on the outside of your envelope. 1. A man states that he is able to predict the score of any football game even before the game begins. How is this possible? 2. Two ducks in front of a duck, two ducks behind a duck, one duck in the middle. How many ducks are there? 3. A 30 year old man married a 25 year old woman. She died at age 50 and her husband was so devastated that he cried for years. Ten years after he stopped crying, he died. If he had lived to be 80, how many years was he a widower? 4. What is at the beginning of eternity, the end of time, the beginning of every end, and the end of every place? 5. The Lone Ranger rode into town on Friday. He stayed 5 consecutive days and left on Friday. How could this be? 6. A boy left his house one summer day, and began to run into the woods to his grandmother's house which is on the other side of the woods. It should also be known that the boy reached his grandmother's house. How far did the boy run into the woods? 7. How much dirt is in a hole that is 3 feet deep and 6 inches in diameter? County Classified/County Clips Position Opening HIGHWAY SUPERINTENDENT AND/OR WEED SUPERINTENDENT POSITION Banner County is accepting applications for position of Highway Superintendent. An individual applying to be considered as an employee must have a minimum of Class B license Class A license would be preferred. The County is also accepting applications for a weed superintendent position which may be combined in one application if the person meets the qualifications for both positions. Applications, job descriptions and other information can be obtained by contacting the Banner County Clerk at or at P.O. Box 67, Harrisburg, NE Banner County would also consider proposals from individuals or firms wanting to contract with the county to provide only the necessary administrative services for highway superintendent. Additional information can be obtained from the Banner County Clerk at the above phone and address. Banner County is also accepting applications for a weed superintendent. A commercial license is necessary for this position, but there may be a possibility of obtaining such license after hiring. This position may be combined with the highway superintendent position as stated above. All applications or proposals must be submitted to the Banner County Clerk at the above address on or before March 15, Banner County is an equal opportunity employer. Services Held For Morrill County Surveyor Services were held on Saturday, February 10, in Bridgeport for long time County Surveyor, William Keefover. Keefover began his career as a surveyor in Scotts Bluff County where he worked from 1948 to He moved to Gering and was appointed Banner County Surveyor until In 1964 he was appointed Morrill County Surveyor and moved to Bridgeport. He has been the Morrill County Surveyor since this time and was again elected to this office in November, In addition he served as County Surveyor for Cheyenne and Garden Counties. When installed into office on January, 2007, Keefover was the oldest elected official in the state of Nebraska. NACO offers sincerest condolences to the family and friends of William Keefover. Services Held For Former Saunders County Assessor Services were held February 23 at First Congregational Church in Wahoo for former Saunders County Assessor, Betty Patzloff. Patzloff worked in the Saunders County Assessor's office for 41 years. For the last 21 years she was the County Assessor. She was past president of the Southeast District Assessors Association, and past president of the Nebraska Assessors Association. NACO extends sincerest condolences to the family and friends of Betty Patzloff.

19 Page 19 Calendar Of Events March 8, 2007 Southeast District Meeting Location To Be Announced March 15, 2007 Central District Meeting Grand Island, Interstate Holiday Inn March 16, 2007 Northeast District Meeting Norfolk, Lifelong Learning Center March 26, 2007 New Weed Superintendent Training Hastings, Central Community College March 27-28, 2007 NWCA Spring Training Hastings, Central Community College April 12, 2007 NACO Legislative Day Lincoln, NACO Office & State Capitol May 10, 2007 County Board of Equalization Workshop Kearney, Holiday Inn Convention Center May 16-18, 2007 LECC Conference Kearney, Holiday Inn Convention Center June 12-13, 2007 Nebraska Association of County Sidney, Holiday Inn Convention Center Engineers, Highway Superintendents & Surveyors Summer Meeting June 13-15, 2007 Clerks, Election Commissioners, Register Kearney, Holiday Inn Convention Center of Deeds, Treasurers Workshop August 17-20, 2007 Assessors Workshop Kearney, Holiday Inn September 13, 2007 Southeast District Meeting Location To Be Announced September 20, 2007 Central District Meeting Kearney County Fairgrounds, Minden September 21, 2007 Northeast District Meeting Schuyler, St. Benedict Center October 11, 2007 NACO s 2nd Annual Legislative Kearney, Holiday Inn Convention Center Conference October 28-31, 2007 NSA/POAN Conference Kearney, Holiday Inn Convention Center December 12 14, 2007 NACO s 113th Annual Conference Lincoln, Cornhusker Marriott Hotel Professional Directory

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