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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, May 27, 1997 At 1:30 p.m.

 1)  MINUTES:
     Approval of the minutes of the Board of Commissioners
     meeting held on Tuesday, May 20, 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, May  27,
     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 a 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.

     A.   Presentation of the Volunteer of the Month Award to
          Vera  Sautter for her services.

     B.   Annual report for Region V Services.

     COMMENTS FROM PUBLIC ON AGENDA ITEMS:
     Members of the public  who wish to comment on any item on
     the agenda may come  forward at this time.

 4)  NEW BUSINESS:

     A.   Application for a Special Designated License from the
          Nebraska State Board of Agriculture to hold Car
          Craft  magazine's Summer Cruise car show on
          Saturday, June 14, 1997  from 9 a.m. to 6 p.m. and
          Sunday, June 15, 1997 from 12 p.m.  to 5 p.m. at State
          Fair Park.

     B.   A resolution approving the first amendment to a
          sublease  agreement with the State Historical Society
          for 15,885 square  feet of storage area in the "K"
          Street Facility, 10th and K  Streets, at a cost of
          $80,000 a year (Resolution Number  5506).

     C.   Authorization of the installation and replacement of
          traffic  signs at the following locations in Lancaster
          County  (Resolution Number 5507):


     SIGNAGE                       LOCATION		

     Installation of a "Stop       On Martell Road west of
     Ahead" sign                   Highway 43 for eastbound
                                   traffic

     Installation of a             On Davey Road one-half mile
     driveway warning sign         east of North 162nd
     for eastbound traffic

     Installation of hazard        On North 162nd Street, north
     markers                       of Fletcher Avenue on the
                                   east side of the road

     Installation of hazard        On 84th Street one-quarter
     markers                       mile south of Waverly Road
                                   on the west side

     Installation of a "Stop       On North 27th Street north
     Ahead" sign                   of Little Salt Road for
                                   southbound traffic

     Installation of "Gravel       On North 27th Street north
     Ends" sign and advisory       of Little Salt Road
     plate

     Replacement of a "Reduced     On Northwest 112th Street
     Speed Ahead" sign with a      south of Bluff Road for
     "50 MPH Speed Limit" sign     southbound traffic

     Installation of a "Reduced    On Northwest 112th Street
     Speed Ahead" sign north       for southbound traffic
     of the new speed limit sign

     Installation of a stop sign   On Southwest 74th Street at
                                   West Van Dorn for northbound
                                   traffic

     Installation of a             On southeast 74th Street
     "No Outlet" sign              south of West Van Dorn for
                                   southbound traffic

     Installation of a "25 MPH     On Southwest 74th Street
     Speed Limit" sign             south of West Van Dorn for
                                   southbound traffic


     D.   A letter of understanding with Argonne National
          Laboratory  for the installation of a monitoring well
          on County right-of-  way located south of the Raymond
          Road and Northwest 40th  Street intersection.

     E.   Applications from Galaxy Telecom LP to install fiber
          optic  cable on the following County right-of-ways:

          On Bennet Road, then south on 82nd Street, west on
	  Martell  Road and South on 54th South on South 38th
	  Street and east on Princeton Road to Norris School


 5)  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.   Monthly reports for the following:

          AGENCY

          Sheriff's office
          Lincoln City Libraries

     B.   Setting of public hearings for Tuesday, June 10, 1997
          at 1:30  p.m. in the Commissioners Hearing Room on the
          first floor of  the County-City Building for the
          following:

          A change of zone from AG Agricultural to AGR
          Agricultural  Residential, requested by J. Michael
          Rierden, on property  located southeast of North 148th
          and Holdrege Streets in  Lancaster County, Nebraska
          (County Change of Zone Number  172).

          A preliminary plat for Blue Spruce Estates, requested
          by J.  Michael Rierden, for seven single family lots
          and one outlot  on property located southeast of North
          148th and Holdrege  Streets in Lancaster County,
          Nebraska (County Preliminary  Plat Number 97007).

     C.   Setting of a public hearing for Tuesday, June 10, 1997
          at  1:30 p.m. in the Commissioners Hearing Room on the
          first  floor of the County-City Building to vacate the
          plat of  Saltillo, located on the north side of
          Saltillo Road and east  of 27th Street in Lancaster
          County, Nebraska (Miscellaneous  Number 97002).


     D.   Contracts relating to road improvements with the
          following:

     LANDOWNER                LOCATION                 AMOUNT

     Russell and Kathleen     On Sprague Road near     No cost
     Egger                    Southwest 29th Street

     Ann Hellerich and        On West Davey Road       $2,635
     Lawrence P. Hellerich    near Northwest 27th
     and Janice Hellerich     Street
     McCawley (2 contracts)

     Jackson Ideen            At Northwest 112th       $12.38
     (2 contracts)            Street and Branched
                              Oak Road

     James A. and Phyllis A.  On Davey Road near       $160 and a
     Kumm                     Northwest 12th           land
                              Street                   donation

     Lois J. Meyer            Near North 167th         Land
                              Street and Raymond       donation
                              Road

     I. Wayne and Wanda F.    Near North 70th          $39 and a
     Nielsen                  Street and Mill Road     land
                                                       donation

 6)  ANNOUNCEMENTS:

     A.   The Lancaster County Board of Commissioners will hold a
          meeting on Thursday, May 29, 1997 at 8:30 a.m. in the
          Fourth  Floor Conference of the County-City Building.

     B.   A public hearing will be held on Tuesday, June 3, 1997
          at  1:30 p.m. in the Commissioners Hearing Room located
          on the  first floor of the County-City Building
          regarding a vacation  of South 82nd Street, Pella Road,
          Princeton Road and Olive  Creek Road in connection with
          the Burlington Northern and  Santa Fe Railway Company
          Project near Firth in Lancaster  County, Nebraska.

     C.   The Lancaster County Board of Commissioners will hold
          Department Budget Hearings on the following dates and
          times  in the Register of Deeds Conference Room,
          County-City  Building, 555 South 10th Street, Lincoln,
          Nebraska:

          Tuesday, May 27, 1997

          Building Fund...............................  8:00 a.m.
          Public Defender.............................  8:30 a.m.
          Property Management.........................  9:00 a.m.
          Corrections.................................  9:30 a.m.
          Sheriff..................................... 10:00 a.m.
          Election Commission......................... 10:30 a.m.
          Mental Health Center........................ 11:00 a.m.
          Records Management.......................... 11:30 a.m.

          Tuesday, June 3, 1997

          County Clerk................................  8:00 a.m.
          County Engineer and.........................  8:30 a.m.
               Geographic Information System
          County Assessor.............................  9:00 a.m.
          Attention Center............................  9:30 a.m.
          Lancaster Manor............................. 10:00 a.m.
          County Court................................ 10:30 a.m.
          General Fund Miscellaneous.................. 11:00 a.m.
          Extension Office............................ 11:30 a.m.

          Tuesday, June 10, 1997

          Juvenile Court..............................  8:00 a.m.
          Library.....................................  8:30 a.m.
          Agricultural Society........................  9:00 a.m.
          Visitors Promotion.......................... 10:00 a.m.
          Register of Deeds........................... 10:30 a.m.
          Relief/Medical.............................. 11:00 a.m.
          District Court and.......................... 11:30 a.m.
               Clerk of the District Court


          Tuesday, June 17, 1997

          Finalization of the review of agency budgets and
          seconded  interviews if needed at 9:30 a.m.

     Other budget meetings are scheduled to be held in the Fourth
     Floor Conference Room of the County-City Building as follows:

          Thursday, June 19, 1997 at 8:30 a.m. - Working Session
          Thursday, June 26, 1997 at 8:30 a.m. - Working Session
          Thursday, July 10, 1997 at 8:30 a.m. - Working Session*
          Thursday, July 17, 1997 at 8:30 a.m. - Working Session

          *Common Budget Meeting for joint budgets - Tentative
          date  of July 10, 1997; location and time to be
          announced.

          Tuesday, July 15, 1997 from 8 a.m. to 10 a.m.; Board
          Proposed  Budget Working Session; County-City Building,
          Register of  Deeds Conference Room.

          A public hearing will be held on Tuesday, August 12,
          1997 at  7 p.m. in the Commissioners Hearing Room on
          the first floor  of the County-City Building.

          Adoption of the County Budget will be on Tuesday,
          August 26,  1997.

     D.   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.


 7)  EMERGENCY ITEMS AND OTHER BUSINESS:


 8)  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.

     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.

     C.   County Change of Zone Number 139, from AG Agriculture
          to AGR  Agricultural Residential, requested by LeRoy F.
          Busboom, on  property located at the northeast corner
          of Southwest 112th  Street and West Pioneers Boulevard
          in Lancaster County,  Nebraska.  (This item is
          scheduled for further discussion on  Tuesday, July 15,
          1997 at 1:30 p.m.)

     D.   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.  (This item is
          scheduled for further discussion on  Tuesday, September
          9, 1997 at 1:30 p.m.)

 9)  ADJOURNMENT:

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

NOTE:  Interpreters are available at meetings of the
County Board upon request.  Pease 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, May 27, 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, May 20, 1997. (A copy of these minutes is on file in the Office of the Lancaster County Clerk.) 2) ADDITIONS AND DEDUCTIONS: Approval of 9 additions and deductions to the tax assessment rolls per Exhibit "A". 3) MOTOR VEHICLE TAX EXEMPTIONS: Clyde Malone Community Center Developmental Services of Nebraska, Inc. Family Service Association First Assembly of God First United Methodist Church Food Bank of Lincoln, Inc. Lincoln Action Program Pius X High School Sacred Heart Church Sheridan Lutheran Church 4) Protest on personal property for tax year 1996 filed by Savage, Savage and Brown on behalf of Kwik Shop Convenience Stores.


                           Minutes
            Lancaster County Board Of Commissioners
                   Commissioners Hearing Room
               First Floor, County-city Building
                     Tuesday, May 27, 1997
                           1:30 p.m.

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

     Others Present:     Kerry Eagan, Chief Administrative Aide
                         Kandra Hahn, County Clerk
                         Diane Staab, Deputy County Attorney

 1)  MINUTES:
     Approval of the minutes of the Board of Commissioners
     meeting held on Tuesday, May 20, 1997.
     (A copy of these minutes is on file in the Office of  the
     Lancaster County Clerk.)

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


 2)  CLAIMS:
     Approval of all claims processed through Tuesday, May  27,
     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:
     Campbell moved and Hudkins seconded approval.  On call
     Hudkins, Steinman, Svoboda, Tussing and Campbell voted  aye.
     Motion carried.


 3)  ITEMS OF PUBLIC PARTICIPATION:

     A.   The Volunteer of the Month award was presented to Vera
          Sautter for her services.


     B.   Annual report for Region V Services.

          Dave Merrill, Executive Director of Region V, appeared
          and  distributed documentation which included a profile
          sheet,  financial report, a chart of persons receiving
          service from  Region V by county of origin, Director's
          report and a chart  regarding County funding (Exhibit
          "A").

          Tim Kosier, Area Director for Lincoln Services (Area
          1),  appeared and said they had doubled in size last
          year with  much of the growth in the areas of
          apartments and serving  children in their parents home.
          He also discussed the  following:

          1.   Day programs as an alternative to workshops
          2.   Increased independent living versus group homes
          3.   Continuation of their relationship with Service
               Link for  job placements

          Jack Knickman, Area Director for Lincoln Services (Area
          2),  appeared and said their main goal is to provide
          each person  with positive outcomes within the
          community.  Other topics  briefly discussed were as
          follows:

          1.   Extended family home program
          2.   In-home services
          3.   Continuation of growth and ensuring the
               continuation of  services


 4)  NEW BUSINESS:

     A.   Application for a Special Designated License from the
          Nebraska State Board of Agriculture to hold Car
          Craft  magazine's Summer Cruise car show on
          Saturday, June 14, 1997  from 9 a.m. to 6 p.m. and
          Sunday, June 15, 1997 from 12 p.m.  to 5 p.m. at State
          Fair Park.

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



     B.   A resolution approving the first amendment to a
          sublease  agreement with the State Historical Society
          for 15,885 square  feet of storage area in the "K"
          Street Facility, 10th and K  Streets, at a cost of
          $80,000 a year (Resolution Number  5506).

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


     C.   Authorization of the installation and replacement of
          traffic  signs at the following locations in Lancaster
          County  (Resolution Number 5507):

          SIGNAGE                     LOCATION			

          Installation of a "Stop       On Martell Road west of
          Ahead" sign                   Highway 43 for eastbound
                                        traffic

          Installation of a             On Davey Road one-half mile
          driveway warning sign         east of North 162nd Street
                                        for eastbound traffic

          Installation of hazard        On North 162nd Street, north
          markers                       of Fletcher Avenue on the
                                        east side of the road

          Installation of hazard        On 84th Street one-quarter
          markers                       mile south of Waverly Road
                                        on the west side

          Installation of a "Stop       On North 27th Street north
          Ahead" sign                   of Little Salt Road for
                                        southbound traffic

          Installation of "Gravel       On North 27th Street north
          Ends" sign and advisory       of Little Salt Road
          plate

          Replacement of a "Reduced     On Northwest 112th Street
          Speed Ahead" sign with a      south of Bluff Road for
          "50 MPH Speed Limit" sign     southbound traffic

          Installation of a "Reduced    On Northwest 112th Street
          Speed Ahead" sign north       for southbound traffic
          of the new speed limit sign

          Installation of a stop sign   On Southwest 74th Street at
                                        West Van Dorn for northbound
                                        traffic

          Installation of a "No Outlet" On southeast 74th Street
          sign                          south of West Van Dorn for
                                        southbound traffic

          Installation of a "25 MPH     On Southwest 74th Street
          Speed Limit" sign             south of West Van Dorn for
                                        southbound traffic

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


     D.   A letter of understanding with Argonne National
          Laboratory  for the installation of a monitoring well
          on County right-of-  way located south of the Raymond
          Road and Northwest 40th  Street intersection.

          MOTION:
          Hudkins moved and Tussing seconded approval.

          Doug Moeller, property owner near Raymond Road and
          Northwest  40th Street, appeared and said he had done
          water research of  the area and consulted with Vince
          Driesen, hydrologist.  He  said he felt the test well
          was planned to be in the wrong  direction to provide
          any information for the Raymond wells.  Moeller
          explained Driesen said the water flows south in the
          area.  He also expressed concern in regard to the
          expenditure.

          Kerry Eagan, Chief Administrative Officer, appeared and
          said he thought the federal government was paying for
          the  installation.  He explained there were federal
          funds involved  in the grain elevator which they're
          trying to test to  determine where the point source of
          contamination is.  Eagan  added it could also be a test
          well to determine if there are  other point sources of
          contamination.  He said the Board  would be giving
          approval to drill a well in the County right-  of-way.

          Other areas of concern to Moeller related to the County
          shop  at Northwest 40th and Raymond Road:

          1.   Noise levels
          2.   Traffic
          3.   Port-a-potty use by the County shop

          Moeller suggested moving the County shop to a more
          remote  location because the area would be more
          populated in the  future.

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


     E.   Applications from Galaxy Telecom LP to install fiber
          optic  cable on the following County right-of-ways:

          On Bennet Road, then south on 82nd Street, west on
          Martell  Road and South on 54th

          South on South 38th Street and east on Princeton Road
          to  Norris School

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



 5)  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.   Monthly reports for the following:

          AGENCY

          Sheriff's office
          Lincoln City Libraries

     B.   Setting of public hearings for Tuesday, June 10, 1997
          at 1:30  p.m. in the Commissioners Hearing Room on the
          first floor of  the County-City Building for the
          following:

          A change of zone from AG Agricultural to AGR
          Agricultural  Residential, requested by J. Michael
          Rierden, on property  located southeast of North 148th
          and Holdrege Streets in  Lancaster County, Nebraska
          (County Change of Zone Number  172).

          A preliminary plat for Blue Spruce Estates, requested
          by J.  Michael Rierden, for seven single family lots
          and one outlot  on property located southeast of North
          148th and Holdrege  Streets in Lancaster County,
          Nebraska (County Preliminary  Plat Number 97007).


     C.   Setting of a public hearing for Tuesday, June 10, 1997
          at  1:30 p.m. in the Commissioners Hearing Room on the
          first  floor of the County-City Building to vacate the
          plat of  Saltillo, located on the north side of
          Saltillo Road and east  of 27th Street in Lancaster
          County, Nebraska (Miscellaneous  Number 97002).

     D.   Contracts relating to road improvements with the
          following:

          LANDOWNER                LOCATION             AMOUNT  

          Russell and Kathleen     On Sprague Road      No cost
          Egger                    nearSouthwest 29th
				   Street

          Ann Hellerich and        On West Davey Road   $2,635
          Lawrence P. Hellerich    near Northwest 27th
          and Janice Hellerich     Street
          McCawley (2 contracts)

          Jackson Ideen            At Northwest 112th   $12.38
          (2 contracts)            Street and Branched
                                   Oak Road

          James A. and Phyllis A.  On Davey Road near   $160 and a
          Kumm                     Northwest 12th       land
                                   Street               donation

          Lois J. Meyer            Near North 167th     Land
                                   Street and Raymond   donation
                                   Road

          I. Wayne and Wanda F.    Near North 70th      $39 and a
          Nielsen                  Street and Mill      land
                                   Road                 donation

          It was noted for the record that a letter from Mike
          Rierden  had been received requesting that the setting
          of public  hearings for Change of Zone Number 172 and
          Preliminary Plat  Number 97007 be deferred (Exhibit
          "B").

          Diane Staab, Deputy County Attorney, appeared and said
          both  the Change of Zone and the Preliminary Plat
          should be  withdrawn.

          MOTION:
          Campbell moved and Tussing seconded to approve the
          Consent Items and drop Item 5B (Change of Zone  Number
          172 and Preliminary Plat Number 97007) from  the
          agenda.  On call Svoboda, Tussing, Campbell,  Hudkins
          and Steinman voted aye.  Motion carried.


ADJOURNMENT:

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



Kandra Hahn - Lancaster County Clerk


Minutes Lancaster County Board Of Equalization Commissioners Hearing Room First Floor, County-city Building Tuesday, May 27, 1997 1:30 p.m. Commissioners Present: Linda Steinman, Chair Kathy Campbell Larry Hudkins Steve Svoboda Darlene Tussing Others Present: Kerry Eagan, Chief Administrative Officer Kandra Hahn, County Clerk Diane Staab, Deputy County Attorney 1) MINUTES: Approval of the minutes of the Board of Equalization meeting held on Tuesday, May 20, 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, Svoboda and Tussing voted aye. Steinman abstained. Motion carried. 2) ADDITIONS AND DEDUCTIONS: Approval of 9 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: Clyde Malone Community Center Developmental Services of Nebraska, Inc. Family Service Association First Assembly of God First United Methodist Church Food Bank of Lincoln, Inc. Lincoln Action Program Pius X High School Sacred Heart Church Sheridan Lutheran Church MOTION: Tussing moved and Svoboda seconded approval of the motor vehicle tax exemptions. On call Steinman, Svoboda, Tussing, Campbell and Hudkins voted aye. Motion carried. Steinman recessed the Board of Equalization until 2:30 p.m. Steinman reconvened the Board of Equalization at 2:30 p.m. 4) Protest on personal property for tax year 1996 filed by Savage, Savage and Brown on behalf of Kwik Shop Convenience Stores. Lane Robleski, attorney representing Kwik Shop Convenience Stores, appeared and said all of the personal property, furniture, fixtures, machinery and equipment for the seven locations had been listed, including some leasehold improvements. He said when the assessment was received it included the Environmental Protection Agency (EPA) mandates, specifically, the gas tanks, improvements to the gas tanks and the underground tanks. Robleski said the improvements were mandates and they wouldn't increase or affect the personal property. He also said the tanks should not be a part of the personal property. Norm Agena, County Assessor, asked if the tanks had been made into useable items. Robleski stated that was correct. Agena said information obtained from the Department of Revenue states "When additions or improvements to personal property are made they are subject to property taxation." He explained his office looked at the upgrades as being made in lieu of replacing with new tanks and the upgrades enhance the value of the tanks. In response to a question asked by Campbell, Agena said his office always treats underground tanks as personal property. Steinman said by upgrading the tanks the property, as a whole, has a higher value. Robleski agreed. Agena recommended denial of the protest. MOTION: Campbell moved and Tussing seconded to accept the Assessor's recommendation and deny the protest on personal property for tax year 1996 filed by Savage, Savage and Brown on behalf of Kwik Shop Convenience Stores. On call Campbell, Hudkins, Steinman, Svoboda and Tussing voted aye. Motion carried. ADJOURNMENT: MOTION: Tussing moved and Hudkins seconded to adjourn the Board of Equalization. On call Hudkins, Steinman, Svoboda, Tussing and Campbell voted aye. Motion carried. Kandra Hahn - Lancaster County Clerk

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