InterLinc
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Lancaster County Seal
Lancaster County
Board of Commissioners

1997 Regular Agendas & Minutes



Agenda for the regular Board of Commissioners meeting to be held in the County Commissioners Hearing Room, First Floor, County-City Building.
Tuesday, April 29, 1997 at 1:30 p.m.

 1)  MINUTES:

     Approval of the minutes of the Board of Commissioners
     meeting held on Tuesday, April 22, 1997. (A copy of these
     minutes is on file in the Office of the Lancaster County
     Clerk.)

 2)  CLAIMS:

     Approval of all claims processed through Tuesday, April 29,
     1997, with the exception that the vote of any Commissioner
     who might have a conflict of interest in the payment of any
     claim shall be deemed an abstention from approval for such
     claims alone.

 3)  ITEMS OF PUBLIC PARTICIPATION:

     It is the policy of the Lancaster County Board of
     Commissioners to accommodate the public to the greatest
     extent possible.  Therefore, this agenda has been prepared
     with items of greatest public interest at the beginning with
     more routine items toward the end as courtesy to those who
     wish to speak with the County Board at this meeting.  If you
     are here to participate on an item and need special
     consideration because of a schedule conflict or some other
     problem, would you please let us know now so we can try to
     meet your needs.

     *    Presentation of the Volunteer of the Month Award to the
          Friedens Lutheran Church for volunteer services.

     *    A Proclamation recognizing the week of May 4 - May 10,
          1997 as National Tourism Week in Lincoln, Lancaster
          County, Nebraska.

 4)  PUBLIC HEARINGS:

     A.   Final Plat No. 97006, Prairie Lake Estates, requested
          by Marvin Renner, consisting of nine residential lots,
          on property located east of South 54th Street between
          Firth and Gage Road in Lancaster County, Nebraska.

     B.   An addition to licensed premises in connection with a
          Class E (Beer Off Sale Only) and a Class M (Bottle
          Club) liquor license for Hi Mark Golf Club located at
          9003 Pioneer Boulevard, Lincoln, Lancaster County,
          Nebraska.

 5.)  NEW BUSINESS:

     A.   Approval of Hospital Authority bond issues for Madonna
          Rehabilitation Hospital as required by federal tax law,
          proceeds of which will be used to pay, redeem and
          retire $1,250,000 in outstanding bonds and to provide
          approximately $3,250,000 to make improvements to the
          existing facilities.

     B.   An application for a Special Designated Permit from
          Centerville Stop & Shop to hold the 2nd Annual Cajun
          Crawfish Boil and Hogroast on Saturday May 3, 1997 from
          1 p.m. - 1 a.m. in Martell, Lancaster County, Nebraska.

     C.   A claim filed against Lancaster County by Cynthia
          Mahlin for unspecified damages.

     D.   An agreement and release of subrogation claim in the
          case of Melanie Brown Siefker, Bryan Memorial Hospital
          and their insurer in recognition of payment to the
          County of $1,255.38.

     E.   An Interlocal Agreement with the Lower Platte South
          Natural Resources District for improvement of West
          Agnew Road and drainage channel as a flood control
          measure, with sharing of construction costs specified
          in the agreement.

     F.   An amendment to the Interlocal Agreement with the City
          of Lincoln, which provides for a local air pollution
          control program, to make changes necessary for
          compliance with the requirements of the Environmental
          Protection Agency.

     G.   An Interlocal Agreement with Educational Service Unit
          No. 18 to provide an educational program at the
          Attention Center facilities from of June 16, 1997 -
          August 8, 1997, at a cost not to exceed $25,257.

     H.   An addendum to the contract with Merit Information
          Systems for CD ROM records conversion for the Register
          of Deeds, providing a new time schedule and
          establishing progress payments.

     I.   A recommendation from the Purchasing Agent to award a
          contract for vending services to the Corrections
          Department to Perfect Cup Vending for an 18.56 %
          commission rate, with a guaranteed annual commission
          amount of $18,000 payable to the County.

     J.   Authorization of the installation of traffic signs in
          Lancaster County (Resolution No. 5496) at the following
          locations:

          1.   A driveway warning sign on South 120th Street
               about one half mile south of Highway 2 for
               northbound traffic approaching the Randy Hoover
               residence at 10880 South 120th Street.

          2.   "Narrow Bridge" signs (W5-2) on West Holdrege
               Street in advance of Bridge M-129 between
               Northwest 98th Street and Northwest 84th Street.

     K.   Change Order Number 2 from Don McKinney, Inc. on
          general construction in connection with the Lancaster
          County Engineering Department Waverly Station remodel
          for $2,149.

     L.   A subordination agreement for Marcia Spurlock on a
          mortgage given by Lincoln Action Program in connection
          with a County program.


 6)  CONSENT ITEMS:

     These are items of business before the Lancaster
     County Board of Commissioners which have been previously
     supplied to each Commissioner in writing, which are
     relatively routine and which are expected to be adopted
     without dissent.  Any individual item may be removed for
     special discussion and consideration by a Commissioner or by
     any member of the public without prior notice.  Unless there
     is an exception, these items will be approved as one with a
     single vote of the Board of Commissioners. These items are
     consideration of:

     A.   A maintenance agreement with EquiServ in the amount of
          $1,967 for the period of May 31, 1997 - May 31,
          1998.

     B.   Contracts relating to road improvements with the
          following:

          LANDOWNER           LOCATION                 AMOUNT

          Orville W.          On Arbor Road near       $3,027.50
          & Grace A. Smith,   North 40th Street
          Trustees

          Jack W.             On Arbor Road near       $3,821
          & Sharron W.        North 40th Street
          Nagel

          Lucile M. Bingham   On Arbor Road near       $2,702.50
                              North 40th Street

          David A.            On South 56th            $250
          & Cheri A. Thiel    Street Near Rokeby
                              Road

          Whitehead Oil       On Arbor Road near       $255
          Company             Highway 77

          Douglas E.          On North 14th            Donation
          & Cynthia G.        Street and Alvo Road
          Parrott


 7)  ANNOUNCEMENTS:

     A.   The Lancaster County Board of Commissioners will not
          hold a meeting on Thursday May 1, 1997.  Instead a
          meeting will be held on Tuesday, April 29, 1997 at
          12:00 p.m. in the Personnel Conference Room, located on
          the first floor of the County-City Building.

     B.   Continuation of public hearings will be held on
          Tuesday, May 6, 1997 at 1:30 p.m. in the Commissioners
          Hearing Room on the first floor of the County-City
          Building for the following:

          1.   County Change of Zone Number 165, from AG
               Agricultural to AGR Agricultural Residential,
               requested by Harry Muhlbach, on property located
               west of North 56th Street (Highway 77) between
               Mill Road and Raymond Road in Lancaster County,
               Nebraska.

          2.   County Change of Zone Number 139, from AG
               Agricultural to AG Agricultural Residential,
               requested by LeRoy Busboom, on property located at
               the northeast corner of S.W. 112th and West
               Pioneers Boulevard, Lancaster County, Nebraska.

     C.   The Lancaster County Board of Commissioners meeting
          which is broadcast live at 1:30 p.m. on Tuesdays will
          be re-broadcast at 6:30 p.m. on Cablevision Channel 5.

 8)  EMERGENCY ITEMS AND OTHER BUSINESS:


 9)  PENDING:

     A.   Comprehensive Plan Amendment Number 15 revising the
          Lincoln Land Use Plan to change an 18-acre area at the
          southwest corner of 56th Street and Pine Lake Road from
          Residential to Commercial (Resolution Number 5457).

     B.   Change of Zone Number 147, from AG Agricultural to AGR
          Agricultural Residential, requested by Peter W. Katt on
          behalf of Steve Champoux, on property located at the
          northwest corner of 134th and "A" Streets in Lancaster
          County, Nebraska.


10)  ADJOURNMENT:

     This agenda, which is kept continually current, is available
     for inspection in the Office of the County Clerk in
     Lancaster County, Nebraska.

     NOTE:  An interpreter for the hearing impaired will be
     available at the meeting upon request.  Please contact the
     County Clerk's Office at 441-6336 and ask for Susan Starcher
     or Kandra Hahn at least 48 hours prior to the meeting if
     this accommodation is required, or if you have any other
     special communication needs requiring assistance.


Agenda for a Meeting of the Lancaster County Board of
Equalization to Be Held Tuesday, April 29, 1997 at 1:30 p.m. in
the County Commissioners Hearing Room, First Floor, County-City
Building.

 1)  MINUTES:

     Approval of the minutes of the Board of Equalization meeting
     held on Tuesday, April 22, 1997.  (A copy of these minutes
     is on file in the Office of the Lancaster County Clerk.)

 2)  ADDITIONS AND DEDUCTIONS:

     Approval of 16 additions and deductions to the tax
     assessment rolls per Exhibit "A".

 3)  MOTOR VEHICLE TAX EXEMPTIONS:

     The Association for Retarded Citizens of Nebraska
     Blessed Sacrament School
     Calvary United Methodist Church
     Cedar's Youth Services
     Christian Heritage Children's Home
     Developmental Services of Nebraska, Inc.
     Goodwill Industries Serving Southeast Nebraska, Inc.
     Grace Lutheran Church
     St. Joseph's Church and School
     Wyuka Cemetery

 4)  A request for a refund of real estate taxes filed by Clifton
     V. Focken.

 5)  An appeal of real estate taxes filed by David L. Chambers.

 6)  An appeal of rejection of Homestead Exemption filed by Alice
     J. Helget.

 7)  Request for tax exemption on real and personal property
     filed by the Catholic Bishop of Lincoln, Inc.

 8)  Request for continuation of tax exemption on real estate
     filed by St. Monica's Home.

 9)  A property valuation protest filed by Pfizer, Inc.

Minutes
Commissioners Present:   Linda Steinman, Chair
                         Kathy Campbell
                         Darlene Tussing
                         Larry Hudkins
                         Steve Svoboda

Also Present:  Diane Staab, Deputy County Attorney
               Kerry Eagan, Chief Administrative Officer
               Kandra Hahn, County Clerk 

 1)  MINUTES:

     Approval of the minutes of the Board of Commissioners
     meeting held on Tuesday, April 22, 1997.  (A copy of these
     minutes is on file in the Office of the Lancaster County
     Clerk.)

     MOTION:   Hudkins moved and Tussing seconded approval.  On
               call Campbell, Hudkins, Steinman, Svoboda and
               Tussing voted aye.  Motion carried.

 2)  CLAIMS:

     Approval of all claims processed through Tuesday, April 29,
     1997, with the exception that the vote of any Commissioner
     who might have a conflict of interest in the payment of any
     claim shall be deemed an abstention from approval for such
     claims alone.

     MOTION:   Tussing moved and Campbell seconded approval.  On
               call Hudkins, Steinman, Svoboda, Tussing and
               Campbell voted aye.  Motion carried.

 3)ITEMS OF PUBLIC PARTICIPATION:

     *    The Volunteer of the Month Award was presented to
          Friedens Lutheran Church for volunteer services at
          Lancaster Manor.

     *    Steinman read a proclamation recognizing the week of
          May 4 - May 10, 1997 as National Tourism Week in
          Lincoln, Lancaster County, Nebraska into the record.

     MOTION:   Hudkins moved and Campbell seconded authorization
               of the proclamation.  On call Steinman, Svoboda,
               Tussing, Campbell and Hudkins voted aye.  Motion
               carried.

 4)  PUBLIC HEARINGS:

     A.   Final Plat No. 97006, Prairie Lake Estates, requested
          by Marvin Renner, consisting of nine residential lots,
          on property located east of South 54th Street between
          Firth and Gage Road in Lancaster County, Nebraska.

          Steinman opened the public hearing.

          Steinman asked if anyone wished to appear in favor, in
          opposition or in a neutral position.

          Marvin Renner, applicant, appeared and thanked Mike
          DeKalb, Planning, and the Planning Department staff for
          their assistance.

          Steinman closed the public hearing.

          MOTION:   Campbell moved and Hudkins seconded approval
                    of Final Plat No. 97006, Prairie Lake
                    Estates.  On call Svoboda, Tussing, Campbell,
                    Hudkins and Steinman voted aye.  Motion
                    carried.

     B.   An addition to licensed premises in connection with a
          Class E (Beer Off Sale Only) and a Class M (Bottle
          Club) liquor license for Hi Mark Golf Club located at
          9003 Pioneer Boulevard, Lincoln, Lancaster County,
          Nebraska.

          Steinman opened the public hearing.

          Steinman asked if anyone wished to appear in favor.

          Dru Lammle, Hi Mark Golf Club, appeared and stated that
          the request was for the addition of a porch and outside
          deck to the licensed premises.

          Steve Mann, 1411 "D" Street, appeared in support and
          stated that minors should be prohibited.

          Steinman asked if anyone wished to appear in opposition
          or in a neutral position.

          No one appeared.

          Steinman recessed the public hearing for one week.


 5.)NEW BUSINESS:

     A.   Hearing and approval of Hospital Authority bond issues
          for Madonna Rehabilitation Hospital as required by
          federal tax law, proceeds of which will be used to pay,
          redeem and retire $1,250,000 in outstanding bonds and
          to provide approximately $3,250,000 to make
          improvements to the existing facilities.

          Allan Graves, representing the Cline Williams law firm,
          bond counsel for Hospital Authority No. 1 of Lancaster
          County, appeared and reported that the Hospital
          Authority had approved the issuance of two separate
          series of bonds for the purpose of refunding
          outstanding bonds and renovations at Madonna.

          W. Don Nelson, representing Smith Hayes Financial
          Services Corporation, underwriter of the bond issuance,
          provided a briefing on the bond rate maturity schedule
          (Exhibit A).

          Victor Witkowicz, Madonna Rehabilitation Hospital,
          stated that renovations would include remodeling
          patient rooms in two separate buildings, renovating the
          kitchen and cafeteria areas, and adding oxygen, air and
          suction to the patient rooms.  Campbell inquired
          whether the bond rate was a favorable rating for a
          hospital program.

          Nelson stated that financial structure of the bond
          issuance was unrated and unenhanced.  He stated that a
          rating, with comparable interest rates, would be A
          plus.

          MOTION:   Campbell moved and Tussing seconded approval
                    of the Hospital Authority bond issues as
                    presented to the Board.  On call Campbell,
                    Hudkins, Steinman, Svoboda and Tussing voted
                    aye.  Motion carried.

     B.   An application for a Special Designated Permit from
          Centerville Stop & Shop to hold the 2nd Annual Cajun
          Crawfish Boil and Hogroast on Saturday May 3, 1997 from
          1 p.m. - 1 a.m. in Martell, Lancaster County, Nebraska.

          MOTION:   Campbell moved and Tussing seconded approval.
                    On call Hudkins, Steinman, Svoboda, Tussing
                    and Campbell voted aye.  Motion carried.

     C.   A claim filed against Lancaster County by Cynthia
          Mahlin for unspecified damages.

          Diane Staab, Deputy County Attorney, appeared and
          recommended denial, based on lack of supporting facts.

          MOTION:   Hudkins moved and Tussing seconded to accept
                    the County Attorney's recommendation and deny
                    the claim.  On call Steinman, Svoboda,
                    Tussing, Campbell and Hudkins voted aye.
                    Motion carried.

     D.   An agreement and release of subrogation claim in the
          case of Melanie Brown Siefker, Bryan Memorial Hospital
          and their insurer in recognition of payment to the
          County of $1,255.38.

          Staab appeared and stated that the County was being
          reimbursed for a portion of the General Assistance
          funds paid to Siefker for medical bills on a workers
          compensation claim she filed against her employer,
          Bryan Memorial Hospital.

          MOTION:   Campbell moved and Tussing seconded to accept
                    the agreement and release of subrogation
                    claim, based on the County Attorney's
                    explanation.  On call Svoboda, Tussing,
                    Campbell, Hudkins and Steinman voted aye.
                    Motion carried.

     E.   An Interlocal Agreement with the Lower Platte South
          Natural Resources District for improvement of West
          Agnew Road and drainage channel as a flood control
          measure, with sharing of construction costs specified
          in the agreement.

          MOTION:   Hudkins moved and Campbell seconded approval.
                    On call Tussing, Campbell, Hudkins, Steinman
                    and Svoboda voted aye.  Motion carried.

     F.   An amendment to the Interlocal Agreement with the City
          of Lincoln, which provides for a local air pollution
          control program, to make changes necessary for
          compliance with the requirements of the Environmental
          Protection Agency.

          MOTION:   Hudkins moved and Tussing seconded approval.
                    On call Campbell, Hudkins, Steinman, Svoboda
                    and Tussing voted aye.  Motion carried.

     G.   An Interlocal Agreement with Educational Service Unit
          No. 18 to provide an educational program at the
          Attention Center facilities from of June 16, 1997 -
          August 8, 1997, at a cost not to exceed $25,257.

          MOTION:   Tussing moved and Campbell seconded approval.
                    On call Hudkins, Steinman, Svoboda, Tussing
                    and Campbell voted aye.  Motion carried.

     H.   An addendum to the contract with Merit Information
          Systems for CD ROM records conversion for the Register
          of Deeds, providing a new time schedule and
          establishing progress payments.

          MOTION:   Tussing moved and Campbell seconded approval.

          Kathy Smith, Purchasing, appeared and stated that the
          new time schedule was in response to problems
          encountered in converting old and inconsistent records.

          ON CALL:  Steinman, Svoboda, Tussing, Campbell and
                    Hudkins voted aye.  Motion carried.

     I.   A recommendation from the Purchasing Agent to award a
          contract for vending services to the Corrections
          Department to Perfect Cup Vending for an 18.56 %
          commission rate, with a guaranteed annual commission
          amount of $18,000 payable to the County.

          MOTION:   Hudkins moved and Campbell seconded approval.
                    On call Svoboda, Tussing, Campbell, Hudkins
                    and Steinman voted aye.  Motion carried.

     J.   Authorization of the installation of traffic signs in
          Lancaster County (Resolution No. 5496) at the following
          locations:

          1.   A driveway warning sign on South 120th Street
               about one half mile south of Highway 2 for
               northbound traffic approaching the Randy Hoover
               residence at 10880 South 120th Street.

          2.   "Narrow Bridge" signs (W5-2) on West Holdrege
               Street in advance of Bridge M-129 between
               Northwest 98th Street and Northwest 84th Street.

          MOTION:   Tussing moved and Svoboda seconded approval.
                    On call Tussing, Campbell, Hudkins, Steinman
                    and Svoboda voted aye.  Motion carried.

     K.   Change Order Number 2 from Don McKinney, Inc. on
          general construction in connection with the Lancaster
          County Engineering Department Waverly Station remodel
          for $2,149.

          MOTION:   Campbell moved and Tussing seconded approval.
                    On call Campbell, Hudkins, Steinman, Svoboda
                    and Tussing voted aye.  Motion carried.

     L.   A subordination agreement for Marcia Spurlock on a
          mortgage given by Lincoln Action Program in connection
          with a County program.

          MOTION:   Campbell moved and Tussing seconded approval.
                    On call Hudkins, Steinman, Svoboda, Tussing
                    and Campbell voted aye.  Motion carried.

 6)  CONSENT ITEMS:

     These are items of business before the Lancaster County
     Board of Commissioners which have been previously supplied
     to each Commissioner in writing, which are relatively
     routine and which are expected to be adopted without
     dissent.  Any individual item may be removed for special
     discussion and consideration by a Commissioner or by any
     member of the public without prior notice.  Unless there is
     an exception, these items will be approved as one with a
     single vote of the Board of Commissioners. These items are
     consideration of:

     A.   A maintenance agreement with EquiServ in the amount of
          $1,967 for the period of May 31, 1997 - May 31, 1998.

     B.   Contracts relating to road improvements with the
          following:

          LANDOWNER           LOCATION                 AMOUNT

          Orville W.          On Arbor Road near       $3,027.50
          & Grace A. Smith,   North 40th Street
          Trustees

          Jack W.             On Arbor Road near       $3,821
          & Sharron W.        North 40th Street
          Nagel

          Lucile M. Bingham   On Arbor Road near       $2,702.50
                              North 40th Street

          David A.            On South 56th            $250
          & Cheri A. Thiel    Street Near Rokeby
                              Road

          Whitehead Oil       On Arbor Road near       $255
          Company             Highway 77

          Douglas E.          On North 14th            Donation
          & Cynthia G.        Street and Alvo Road
          Parrott

          MOTION:   Campbell moved and Tussing seconded approval
                    of the Consent Items.  On call Steinman,
                    Svoboda, Tussing, Campbell and Hudkins voted
                    aye.  Motion carried.

7)   ANNOUNCEMENTS:

     A.   The Lancaster County Board of Commissioners will not
          hold a meeting on Thursday May 1, 1997.  Instead a
          meeting will be held on Tuesday, April 29, 1997 at
          12:00 p.m. in the Personnel Conference Room, located on
          the first floor of the County-City Building.

     B.   Continuation of public hearings will be held on
          Tuesday, May 6, 1997 at 1:30 p.m. in the Commissioners
          Hearing Room on the first floor of the County-City
          Building for the following:

          1.   County Change of Zone Number 165, from AG
               Agricultural to AGR Agricultural Residential,
               requested by Harry Muhlbach, on property located
               west of North 56th Street (Highway 77) between
               Mill Road and Raymond Road in Lancaster County,
               Nebraska.

          2.   County Change of Zone Number 139, from AG
               Agricultural to AG Agricultural Residential,
               requested by LeRoy Busboom, on property located at
               the northeast corner of S.W. 112th and West
               Pioneers Boulevard, Lancaster County, Nebraska.

     C.   The Lancaster County Board of Commissioners meeting
          which is broadcast live at 1:30 p.m. on Tuesdays will
          be re-broadcast at 6:30 p.m. on Cablevision Channel 5.

 8)  EMERGENCY ITEMS AND OTHER BUSINESS:


 9)  PENDING:

     A.   Comprehensive Plan Amendment Number 15 revising the
          Lincoln Land Use Plan to change an 18-acre area at the
          southwest corner of 56th Street and Pine Lake Road from
          Residential to Commercial (Resolution Number 5457).

     B.   Change of Zone Number 147, from AG Agricultural to AGR
          Agricultural Residential, requested by Peter W. Katt on
          behalf of Steve Champoux, on property located at the
          northwest corner of 134th and "A" Streets in Lancaster
          County, Nebraska.

10)  ADJOURNMENT:

     MOTION:   Campbell moved and Tussing seconded to adjourn the
               meeting.  On call Svoboda, Tussing, Campbell,
               Hudkins and Steinman voted aye.  Motion carried.

Kandra Hahn
Lancaster County Clerk


Minutes
Lancaster County Board of Equalization
Commissioners Hearing Room
First Floor, County-City Building
Tuesday, April 29, 1997
1:30 P.M.

Commissioners Present:   Linda Steinman, Chair
                         Kathy Campbell
                         Darlene Tussing
                         Larry Hudkins
                         Steve Svoboda

 Also Present:      Diane Staab, Deputy County Attorney
                    Kerry Eagan, Chief Administrative Officer
                    Kandra Hahn, County Clerk

 1)  MINUTES:

     Approval of the minutes of the Board of Equalization meeting
     held on Tuesday, April 22, 1997.  (A copy of these minutes
     is on file in the Office of the Lancaster County Clerk.)

     MOTION:   Hudkins moved and Tussing seconded approval.  On
               call Campbell, Hudkins, Steinman, Svoboda and
               Tussing voted aye.  Motion carried.

 2)  ADDITIONS AND DEDUCTIONS:

     Approval of 16 additions and deductions to the tax
     assessment rolls per Exhibit "A".

     MOTION:   Tussing moved and Campbell seconded approval.  On
               call Hudkins, Steinman, Svoboda, Tussing and
               Campbell voted aye.  Motion carried.


 3)  MOTOR VEHICLE TAX EXEMPTIONS:

     The Association for Retarded Citizens of Nebraska
     Blessed Sacrament School
     Calvary United Methodist Church
     Cedar's Youth Services
     Christian Heritage Children's Home
     Developmental Services of Nebraska, Inc.
     Goodwill Industries Serving Southeast Nebraska, Inc.
     Grace Lutheran Church
     St. Joseph's Church and School
     Wyuka Cemetery

     MOTION:   Tussing moved and Campbell seconded to accept the
               County Assessor's recommendation to deny the motor
               vehicle tax exemption for Blessed Sacrament
               School, as it was not timely filed.  On call
               Steinman, Svoboda, Tussing, Campbell and Hudkins
               voted aye.  Motion carried.

     MOTION:   Tussing moved and Svoboda seconded to approve the
               motor vehicle tax exemptions for The Association
               for Retarded Citizens of Nebraska, Calvary United
               Methodist Church, Christian Heritage Children's
               Home, Grace Lutheran Church, St. Joseph's Church
               and School and Wyuka Cemetery and to approve the
               motor vehicle tax exemptions for Cedar's Youth
               Services, Developmental Services of Nebraska, Inc.
               and Goodwill Industries Serving Southeast
               Nebraska, Inc. subject to the vehicles being
               titled and registered to the applicants.  On call
               Tussing, Campbell, Hudkins, Steinman and Svoboda
               voted aye.  Motion carried.

 4)  A request for a refund of real estate taxes filed by
     Clifton V. Focken.

     Norm Agena, County Assessor, recommended denial of the
     refund request.

     MOTION:   Campbell moved and Hudkins seconded to accept the
               County Assessor's recommendation to deny the
               refund request.  On call Svoboda, Tussing,
               Campbell, Hudkins and Steinman voted aye.  Motion
               carried.

     Steinman recessed the Board of Equalization.

     Steinman resumed the Board of Equalization meeting.

 5)  An appeal of real estate taxes filed by David L. Chambers.

     Item was delayed until May 13, 1997, at the request of the
     County Assessor.

 6)  An appeal of rejection of Homestead Exemption filed by Alice
     J. Helget.

     Norm Agena, County Assessor, recommended denial based on
     statements from Helget's physicians indicating that the
     disability qualifications for Homestead Exemption were not
     met.

     MOTION:   Campbell moved and Tussing seconded to accept the
               County Assessor's recommendation and deny the
               appeal.  On call Campbell, Tussing, Hudkins,
               Svoboda and Steinman voted aye.  Motion carried.

 7)  Request for tax exemption on real and personal property
     filed by the Catholic Bishop of Lincoln, Inc.

     Agena recommended approval of the request.

     MOTION:   Campbell moved and Tussing seconded to accept the
               County Assessor's recommendation and approve the
               request for tax exemption.  On call Campbell,
               Tussing, Hudkins, Svoboda and Steinman voted aye.
               Motion carried.

 8)  Request for removal of tax exemption on real estate filed by
     St. Monica's Home.

     Agena recommended denial of the tax exemption, with
     placement back on the tax rolls, due to the sale of the
     property on March 28, 1997.

     MOTION:   Hudkins moved and Campbell seconded to accept the
               County Assessor's recommendation and remove the
               tax exemption on the property.  On call Tussing,
               Hudkins, Campbell, Svoboda and Steinman voted aye.
               Motion carried.

 9)  A property valuation protest filed by Pfizer, Inc.

     Item was delayed until May 13th, at the request of the
     County Attorney.

     Discussion followed regarding directing a formal request for
     an opinion on the Pfizer, Inc. case to the County Attorney.

     MOTION:   Campbell moved and Hudkins seconded to request the
               County Clerk's office to request of the County
               Attorney an opinion with regard to the Pfizer,
               Inc. case and pertinent information with regards
               to the case.  On call Campbell, Hudkins, Svoboda,
               Tussing and Steinman voted aye.  Motion carried.

     Alice Helget, applicant, appeared to appeal the rejection of
     her application for Homestead Exemption based on disability
     and provided a brief explanation of her medical condition
     and its limitations.

     In response to a question from Steinman, Agena stated that a
     physician must confirm that the applicant suffers from and
     neuromuscular or neurological disease that is of a
     progressive nature and that regular use of crutches, braces,
     a cane, artificial limbs or a wheelchair is required for
     mobility to qualify for Homestead Exemption based on
     disability.

     Campbell suggested that Helget contact her State Senator to
     discuss the need for a broadening of the definition of
     disability in the State Statutes.

     The meeting was adjourned at the direction of the Chair.


Kandra Hahn
Lancaster County Clerk

Past Agendas
2007 Agenda History