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HomeMy WebLinkAbout0707 Minutes for July 7, 2020 Adams County Board of Supervisors Board Minutes Courthouse,Adams County,Tuesday July 7,2020 A regular meeting of the Adams County Board of Supervisors was held with Chairman Lee Hogan presiding. Roll call members present, Michael Stromer- District 1,Glen Larsen—District 2, Lee Hogan- District 3,Scott Thomsen—District 4, Dale Curtis- District 5,Chuck Neumann—District 6, Eldon Orthmann—District 7. Motion by Curtis,seconded by Orthmann that this is an open public meeting of the Adams County Board of Supervisors. Roll Call;Ayes:Stromer, Larsen, Hogan,Thomsen, Curtis, Neumann, Orthmann. Nays: None Notice of this meeting was advertised in the Hastings Tribune.A continuously updated agenda has been available in the County Clerk's officer and available on the Adams County website. No modifications have been made to the agenda within the past twenty four hours. Agenda for Meeting of Adams County Board of Supervisors County Board Room,Courthouse,2nd Floor *Date of Meeting,July 7,2020, 9:30 A.M. Chairman to request a motion that this is an open public meeting of the Adams County Board of Supervisors Announce location of Agenda&Open Meetings Law postings Reminder to turn off all cell phones Pledge of Allegiance Conflicts of Interest Roll call: Approve minutes: Committee reports:- Receive Comments from the Public: 9:30—Stefanie Creech-Will—ASAAP program update and 2020/2021 budget assistance request 9:35—Carissa Uhrmacher—Request signing of the 2020/2021 juvenile services grant 9:45—Kyle Brown—update from USDA Wildlife 9:55 Tom Krueger—presentation of the 2020/2021 Adams County Surveyor budget 10:00—Board of Equalization—Reconsideration of action taken during the June 16,2020 Board of Equalization meeting regarding Lifehouse Church property tax exemption Donna Gregory—request extension of 2020 Homestead Exemption 10:05 Melanie Curry-presentation of the 2020/2021 Adams County Treasurer budget 10:15 Chris Long-presentation of the 2020/2021 Adams County Veteran Service budget 10:25 Joseph Budnick—Presentation of the 2020/2021 Probation Office Budget 10:35 Ron Pughes-Presentation of the 2020/2021 Emergency Management Budget 10:45 Judy Mignery-Presentation of the 2020/2021 Adams County Planning and Zoning and County Supervisor Budgets 10:55 Anjanette Bonham-Presentation of the 2020/2021 Adams County Visitor Center Budget 11:05 Tom Reichert-Presentation of the 2020/2021 Adams County Maintenance Department Budget 11:25 Diane McLeod—Presenation of the 2020/2021 Adams County Extension Office Budget 11:35—Tom Hawes—Presentation of the 2020/2021 Adams County Court Budget 11:45 Public Hearing—To hear comments for or against the dissolving of certain Adams County Townships on July 1,2020 Direction on public hearing items 331 ' Page 11:55 Ramona Thomas—Presenation of the 2020/2021 Adams County Clerk&Election Offices Recess for lunch—to resume at 1:30 p.m. 1:30 Isolated Land Hearing(continued from the June 2,2020 meeting) Judy Mignery—Present for possible approval,plans for the J&S Parr Subdivision David Bergin—Present for possible approval;a cost sharing agreement between Adams County and Howard's Glass for ACOB parking lot resurfacing Jackie Norris-Present for approval of chairman's signature;an audit acknowledgement relating to the victim witness grant Chuck Neumann-Present for possible approval,Resolution 2020-07-07.02 outlining revisions to the Adams County Wellness Program Greg Anderson-Present for possible approval,road maintenance and gravel agreements between Adams County and Roseland Township. Scott Thomsen—present for possible approval,Resolution 2020-07-07.01 for the resurfacing of the ACOB parking lot -Approve Chairman's signature on the ACOB Parking Lot Contract with Heartland Concrete as awarded on June 2,2020 -Discussion and possible action of FOP contract Lee Hogan—present for approval;signing of the audit agreement with the state auditor's office for the audit of fiscal year ending June 30,2020 Miscellaneous Business Claims Miscellaneous Receipts Officer Reports This agenda is subject to amending until 9:30 AM on the Monday preceding the Board meeting. Note to Citizens:Any agenda item may be moved down at any time at the discretion of the Chairman of the Board of Supervisors. Last updated on July 6,2020 at 9:08 a.m. For non-English speaking attendees wishing to arrange for a sign language or foreign language interpreter,please call or fax the County Attorney's office at Phone:402-461-7240 or Fax:402 461-7241. For hearing-impaired individuals or individuals with other special needs call or fax the County Clerk's Office at Phone:402 461-7107,or TTY:402 461-7166 or Fax:402-461-7185. When requesting an interpreter or services for the hearing impaired,please provide at least forty-eight(48)hours advance notice to allow time for making the accommodations. The Board reserves the right to go into executive session if such session is clearly necessary for the protection of the public interest or for the prevention of needless injury to the reputation of an individual. Chairman Hogan inquired if there were any corrections to the minutes for the June 16, 2020 meeting. No corrections were suggested, and Hogan requested a motion to approve the minutes. Motion by Neumann, seconded by Stromer to approve the June 16, 2020 minutes. Roll Call;Ayes: Stromer, Larsen, Hogan,Thomsen, Curtis, Neumann,Orthmann.Nays: None Due to a full agenda, Chairman Hogan stated that board committee reports would be deferred to later in the meeting in an effort to stay on schedule. Chairman Hogan opened the meeting to hear comments from the public. No public comments were made, public comment was closed. Stefani Creech-Will, Director of the Area Substance&Alcohol Abuse Prevention (ASAAP), provided the board with a program update and submitted a budget assistance request in the amount of$10,000.00 for the 2020/2021 budget year. No action was taken on Creech-Will's request,as all budget assistance requests will be reviewed by the budget committee and presented to the full board at a later date. 332 ' Page Where are County Dollars going? Program Request from Request%of Total Support for Programs(Ail Adams County programming funders) cost Youth Leadership $2150 4% $55,157 Challenging College $1675 3% $57,426 Alcohol Abuse Lending Library $1500 16% $9,000 Red Ribbon Week $1703 21% $8,053 Community Awareness $1973 10% $18,078 General Expenses $1000 3% $27,852 Total Request $10,000 6% $175,566 ASAAP staff have several funding sources and programs.A majority of these funders do ask for match and local support.ASAAP asks you consider the following program support as it is vital to continue these programs in Adams County. Explanation of requested programming assistance. Youth Leadership:ASAAP co-facilitates Youth Leadership Academy in Hastings. ASAAP staff run three evidence based programs through meetings and schools that focus on leadership,substance abuse prevention and trauma within 12-18 year olds. With so many changes to schools and students during 2020,ASAAP decided to continue teaching and offering online mental health classes for anyone who was interested.These classes are currently taught by certified trainers and is a seven week evidence based class.Cost per student has been$90.Due to the cost,and unknown school plans ASAAP staff are completing steps to teach this program,in turn eliminating the$90 fee per students,and acquiring access to website content for $1200 per year instead.This allows ASAAP to continue to offer this class,regardless of if school is in session for an unlimited number of students. ASAAP staff have been working towards becoming certified in opioid abuse prevention training for a new curriculum for the 2020-2021 school year. ASAAP staff spend 65%of total programing time on this strategy,and is ASAAP's most successful program to date. Challenging College Alcohol Abuse CCAA is a college based media campaign which started in 2013.ASAAP had been approved for 5 years of funding which ended in 2018.With such a large decrease in alcohol use on Central Community College campus,the funders invited ASAAP and the • CCAA program back,and have offered another 5 years of funding to continue this program.Partnership For Success(funder)and ASAAP were hoping fora 3-5%decrease in binge drinking between 2013-2018,but evaluations have shown a whopping 14.1% decrease by 2017! ASAAP staff spend a total of 31%of programming time on this program,and is excited to have this in our community again. Lending Library: ASAAP has maintained the lending library for many years.The library is a resource for anyone to come and learn,borrow and research using ASAAP's resources.Many people that check out materials are in recovery,counselors,schools and college students. ASAAP works to keep the lending library updated,and keeping up with current trends. 333 I Page Red Ribbon Week: ASAAP provides educational presentations and materials to over all of Hastings Public Schools,Zion Lutheran,and a majority of Adams Central schools. ASAAP staff visit a large number of elementary schools to teach an introduction class about the dangers regarding substance use.This is a program that reaches all ages in the local schools,and allows staff to build a positive support system with students that need additional resources.During Red Ribbon week presentations in elementary,middle school and High schools are requested.ASAAP meets the younger students for the first time during this week,and is able to continue to grow trust and relationships for many years based off of the elementary presentations. Adams County Meetings: ASAAP meet with a variety of people during the year.The request would assist in local educational meetings,with business members,other non-profits,medical staff,and youth. General Operations: ASAAP payroll and general operations are mainly covered by federal funds.A couple of categories are supplemented by local funds.These include Audit costs,insurance, bookkeeping,and media.Total cost for these are$27,852.ASAAP is requesting 3%to be covered by Adams County. Sonja Klause, presented on behalf of Carissa Uhrmacher,the GrantVantage MOU, State Grant Award, Special Conditions, and Sub-Awards for Community-Based Juvenile Services Aid. The total award is $251,359 and the grant number is 20-CB-0511. NEB.RA&KA Good Life. Great Service. COMMISSION ON LAW ENFORCEMENT AND CRIMINAL JUSTICE MEMORANDUM OF UNDERSTANDING REGARDING THE USE OF GRANTVANTAGE� � ��/ This Memorandum of Understanding(MOU)is between -Pcc1aw5 0.) i (Agency)and the Nebraska Commission on Law Enforcement and Criminal Justice(Crime Commission)regarding the use of the on-line federal and state grant management system(GrantVantage).GrantVantage provides a space for electronic information sharing between the Crime Commission and the Agency for the purpose of grant-funds management and is governed by both state and federal laws,statutes,and regulations.This MOU sets forth conditions for access to GrantVantage and the dissemination and use of the information stored within GrantVantage. The Agency,and its users accessing GrantVantage on behalf of the Agency,are obligated to adhere to Crime Commission rules,as well as,state and federal statutes.The Crime Commission retains the right to impose reasonable restrictions on access to GrantVantage and the release and use of information stored within GrantVantage.The Agency agrees to be subject to all such restrictions.Subsequent conditions for the Agency may be disseminated to the Agency.Non-agreement to subsequent conditions will void this MOU and the Agency's access to GrantVantage. The Agency shall identify users that will be assigned to GrantVantage for reporting purposes.By using the system,the Agency understands the act of submitting financial and budget requests on GrantVantage is a certification the request is true,complete,and accurate by way of submission and are submitted in place of signature with certification stating such. GrantVantage User Permissions are restricted to: 1.Financial Point of Contact as designated on the grant: The Financial Point of Contact will be responsible for specifying budget allocations;view budget drafts and changes;adding,viewing and modifying transactions;and viewing and requesting drawdowns/ reimbursements.The Financial Point of Contact will have the ability to view projects,goals,objectives, measures,and activities;have access to project agreements and project reports;and create communications. 2.Program Point of Contact as designated on the grant: The Program Point of Contact will have the ability to create and view projects,goals,objectives,measures, and activities.The Program Point of Contact will be responsible for requesting objective modification in an active project,requesting measure modification in an active project,and requesting an activity modification in an active project.The Program Point of Contact will have the ability to create,modify and delete budget revision drafts(subgrant adjustments);view budget drafts,approved budgets,archived budgets,budget changes,transactions,and drawdown/reimbursements. 334 IPage 3.A Designated Financial Point of Contact and/or Designated Program Point of Contact may be appointed to fulfill the financial and program duties of the Financial Point of Contact or Program Point of Contact for GrantVantage purposes only through a GrantVantage Designee Authorization Form. The system is for authorized use only.Unauthorized use and access is prohibited.Users(authorized or unauthorized)have no explicit or implicit expectation of privacy.Users shall not share their log in credentials and passwords with others.Unauthorized or improper use of this system may result in removal of credentials and access to the system. ` '-5` 05/19/2020 Don Arp,Jr. Date Executive Director Nebraska Commission on Law Enforcement and Criminal Justice M 1 I r20 Author' ed Offici ature Date Lemockcxv, s, Name _, J Title -Mari\5COlAvV i Yd k Jwv3 Agency Motion by Neumann,seconded by Curtis to approve the chairman signing the juvenile services grant award as presented by Klause. Roll Call;Ayes:Stromer, Larsen, Hogan,Thomsen, Curtis, Neumann, Orthmann. Nays: None Kyle Brown with USDA Wildlife Services was unable to attend the meeting and rescheduled his agenda item for August 21,2020. Motion by Orthmann, seconded by Stromer to meet as a Board of Equalization Roll Call;Ayes:Stromer, Larsen, Hogan,Thomsen,Curtis, Neumann,Orthmann. Nays: None Entered Board of Equalization at 10:06 a.m. (see separate Board of Equalization minutes for July 7, 2020) Motion by Orthmann,seconded by Stromer to exit Board of Equalization and resume regular session. Roll Call;Ayes:Stromer, Larsen, Hogan,Thomsen, Curtis, Neumann,Orthmann. Nays: None Regular session resumed at 10:28 a.m. The board commenced to hear 2020/2021 budget presentations from county offices. No action was taken on any budget requests as all requests will be reviewed by the Adams County Budget Committee before giving a recommendation to the full board. Adams County Surveyor,Tom Krueger, presented the board with the proposed 2020/2021 surveyor budget in the amount of$27,935.00. Adams County Treasurer, Melanie Curry, presented the board with the proposed 2020/2021 treasurer budget in the amount of$622,163.40. Adams County Veteran Service Officer,Chris Long, presented the board with the proposed 2020/2021 Veteran Services budget in the amount of$189,637,and a Veteran's Aid budget for$2823.00. District 10 Probation Office Director,Joseph Budnick, presented the board with the proposed 2020/2021 probation office budget in the amount of$63,486.00. Brief discussion occurred regarding the postage expense within the probation budget, and the possibility that postage for the probation office is being double budgeted for as the probation office reimburses the county clerk for postage used.The county clerk and budget committee will discuss this further with the probation office. 335 ! Page Adams County Emergency Management Director, Ron Pughes, presented the board with the proposed 2020/2021 Emergency Management Office budget in the amount of$1,416,954.55. Adams County Planning/Zoning Director and Board of Supervisors Administrator,Judy Mignery presented the 2020/2021 planning and zoning budget and Board of Supervisors budget. Planning&Zoning-$69,296.00 Board of Supervisors-$263,820.00 Adams County Visitors Center Director,Anjanette Bonham, presented the board with the proposed 2020/2021 visitors center budget in the amount of$260,631.53. Adams County Maintenance Director,Tom Reichert, presented the board with the proposed 2020/2021 maintenance budget in the amount of$562,764.74. Adams County Extension Office representative, Diane McLeod,presented the board with the proposed 2020/2021 extension office budget in the amount of$227,634.00. Adams County Clerk, Ramona Thomas, presented the proposed 2020/2021 budgets for the Adams County Clerk and Adams County Election Offices.Thomas presented the clerk's budget in the amount of $388,082.79 and the election office budget for$$79,670.00.Thomas stated that the election office budget may need to be increased pending later meetings with the Nebraska Secretary of State's office in regards to additional safety equipment needed at polling sites due to the COVID-19 pandemic. Adams County Clerk Magistrate,Tom Hawes, presented the board with the 2020/2021 Adams County Court budget in the amount of$171,000.00 Motion by Neumann, seconded by Larsen to open the public hearing to hear comments for or against the dissolving of certain Adams County Townships. Roll Call;Ayes:Stromer, Larsen, Hogan,Thomsen, Curtis, Neumann,Orthmann. Nays: None Public hearing opened at 11:49 a.m. Adams County Deputy Attorney, David Bergin, informed the board that two Adams County Townships have taken action to formally dissolve as of July 1, 2020. West Blue and Ayr Township submitted letters to the Adams County Clerk that they are dissolving as of July 1, 2020. Bergin stated that Zero Township is currently inactive and can be dissolved due to no one seeking the office. Bergin inquired if there was anyone present wishing to speak for or against approving the dissolving of West Blue,Ayr,and Zero Townships. No one wished to speak during the public hearing. Bergin informed the Board to close the public hearing. Motion by Neumann,seconded by Stromer to close the public hearing pertaining to the dissolving of West Blue,Ayr and Zero Townships. Roll Call;Ayes:Stromer, Larsen, Hogan,Thomsen,Curtis, Neumann, Orthmann. Nays: None Minutes of Ayr Township Meeting June 25,2020 Immanuel Luthem Church 5515 West Oak Ridge Road Hastings NE 68901 •The Special meeting was called to order June25,2020 at 8:00 p.m.by President Kevin Uhrmacher at the Immanuel Luthem Church. Present were Board Members:Kevin Uhrmacher,Shawn Meyer,and Randy Kort Motion to dissolve the Ayr Township on the effective date of July 1n,2020,with all duties being turned over to Adams County was brought to the Board.The motion was made by Randy Kort and seconded by Shawn Meyer. Motion carried with all members voting Aye. .Discussion was held on turning all Information and materials belonging to the Township over to Adams County Roads Department This will be done upon request of the County. County Supervisors are to approve the dissolution of the Ayr Township at their regular meeting held on July 7th. A motion to adjourn the meeting at 8:25 p.m.by Shawn Meyer and seconded by Randy Kort. Submitted by Secretary:Shawn Meyer 336 I Page West Blue Township David Utecht 3885 North Columbine Avenue Hastings,NE 68901 June 26,2020 Adams County Board of Supervisors Adams County Courthouse P.O.Box 95 Hastings,NE 68901 Dear supervisors, On July 1,2020,the current fiscal year for the West Blue Township will end,and the township board will cease to exist. On June 22 we,the board,voted to relinquish control of the township business to Adams County.As a result,the West Blue Township board has some concerns that we hope you will address. At this time,$5,751.69 remains in the township account. What is your directive in dispersing/allocating these funds?Also,we are in possession of ledgers,minutes,and other township business records which should be stored properly. At this time,we are planning to deliver these materials to Dawn Miller,Adams County Highway Superintendent. incerely, `-t, IJAA DAVID UTECHT President,West Blue Township y Bergin stated it would be appropriate to place the item of approving the discontinuance of West Blue, Ayr and Zero Townships on the July 21, 2020 meeting agenda. Deputy Attorney Bergin presented the board with an agreement between Adams County and Howard's glass for the resurfacing of the Adam County Office Building parking lot, in which a portion is owned by Howard's Glass. Bergin has reviewed the agreement and is presenting to the board of formal action. CONTRACT FOR THE SHARING OF THE COST OF PAVING A PARKING LOT BETWEEN ADAMS COUNTY AND HOWARD'S GLASS,LLC This contract is between Adams County,a political subdivision of the State of the State of Nebraska,and Howard's Glass,LLC,a limited liability corporation. The purpose of the contract is to reach an agreement to equitably share the cost of paving the parking lot located in the block east of St.Joseph Avenue and south of Fourth Street in the City of Hastings, Nebraska. The parking lot is located behind the Adams County Office Building and Howard's Glass,LLC Building,to the east of each building. 337 ' Page The estimated total cost of the parking lot paving project shall be$235,903.05. Of this amount,Adams County hereby agrees to pay$216,700.00. Howard's Glass,LLC agrees to pay to the contractor of the Project the amount of$19,203.00. These stated amounts are based upon the Project Cost Breakdown for 6"concrete pavement,driveways,median,sidewalks and drainage pipe/basin installation. All such amounts were based upon a formal bid process carried out by Adams County.The amount payable by Howard's Glass,LLC was determined by the project engineer's review of bid cost items necessary for the parcel owned by Howard's Glass, LLC. Adams County shall promptly notify Howard's Glass,LLC of any changes to the Project Cost Breakdown which affect the amount to be paid by Howard's Glass,LLC. Upon commencement of the Project,Howard's Glass,LLC shall pay one-half(%2)of the contracted amount to the contractor. Upon completion of the Project,Howard's Glass,LLC shall pay the remainder of the contracted amount to the contractor. This contract is hereby entered into on this 16th day of June,2020. ADAMS COUNTY,NEBRASKA by HOWARD'S GLASS,LLC.by ASV _.k .L.11111iL Lee Hogan,Chairman sow- Adams County Brad Schutte,President Board of Supervisors Attested By: Ramona Thomas Adams County Clerk Motion by Thomsen, seconded by Stromer to approve the agreement between Adams County and Howard's Glass as presented by Bergin. Roll Call;Ayes:Stromer, Larsen, Hogan,Thomsen, Curtis, Neumann, Orthmann. Nays: None The Board recessed for lunch at 12:03 p.m. At 1:30 p.m. Chairman Hogan resumed the meeting with all board members present. Chairman Hogan announced the continuation of the isolated land hearing that was continued from the June 2, 2020 meeting. Chairman Hogan instructed both parties that new and/or additional information will be received but each party will be limited to fifteen minutes to present their information. On July 7,2020, at 1:30 P.M.,the Public Hearing was reconvened.Attorney Josh Johnson appeared on behalf of Maxine Strasburg and the Strasburg Trust.Attorney Elizabeth Lay appeared on behalf of Gregg Lay.Attorney Matthew Baack appeared on behalf of the Rippen Trusts. No one appeared on behalf of Loyal and Mary Smith. Deputy County Attorney appeared for the purpose of any consultation needed by the Board. 338 ' Page Attorney Josh Johnson presented argument.Attorney Elizabeth Lay presented argument.Attorney Matthew Baack presented no argument. No argument was presented on behalf of Loyal and Mary Smith. At the conclusion of argument,the Board deliberated.At the conclusion of deliberation,the Board made the following findings after taking a majority vote on each finding.The following findings each passed by a majority of the Board Members voting thereupon: (1)That the real estate which is the subject of the dispute is located in Adams County, Nebraska. (2)That the real estate which is the subject of the dispute is shut out from all public access by being surrounded on all sides by real estate belonging to other persons,or by such real estate and water. (3)That the owner or owners of the isolated real estate are unable to purchase from any of the surrounding landowners a right-of-way over or through their land to a public road, or that such cannot be purchased except at an exorbitant price. (4)That the isolated land was not isolated at the time it was purchased by the applicant. (5)That the isolation of the land was not caused by the applicant or any other person with the knowledge and consent of the applicant. (6)That access to the isolated land is necessary for existing utilization of the applicant's land. The Adams County Board of Supervisors hereby finds that the conditions set forth in Neb. Rev. Stat. §§ 39-1713 and 39-1714 do, in fact exist.Therefore,the Adams County Board of Supervisors, pursuant to a unanimous vote of the Board,finds in favor of the applicant, Maxine Strasburg and the Ronald D. Strasburg Testamentary Trust. The Adams County Board of Supervisors hereby finds that an access road shall be constructed by the Adams County Department of Roads at the following location: Sixteen and one-half feet on each side of the quarter section line which extends northward from West Cimarron Road to the isolated parcel owned by Strasburg and the Strasburg Trust.The total width of the access road shall be thirty-three (33) feet.The west one-half of the property for the access road is owned by Gregg Lay.The east one-half of the property for the access road is owned by Loyal E.Smith and Mary A.Smith. The cost of construction of the access road, including the land taken therefor,shall be paid for by Maxine Strasburg and the Ronald D.Strasburg Testamentary Trust. It is hereby ordered that a further hearing be scheduled for August 4,2020, at 10:00 A.M.to permit the applicant Strasburg and Strasburg Trust and Gregg Lay and Loyal and Mary Smith,or the representatives of such persons,to present evidence regarding the value of the land to be used for the road. Motion by Neumann, seconded by Larsen to close the isolated land hearing. Roll Call;Ayes:Stromer, Larsen, Hogan,Thomsen,Curtis, Neumann, Orthmann. Nays: None Hearing closed at 2:27 p.m. Adams County Planning and Zoning Director,Judy Mignery, presented plans for the J &S Parr Subdivision.The plans have been approved by the Adams County Planning and Zoning Committee and are being forwarded to the Adams County Board of approval. ADAMS COUNTY PLANNING AND ZONING DEPARTMENT Judy Mignery,Zoning Director 500 N.Denver Ave.,Hastings,NE 68901 Phone: 402-461-7174 Fax: 402-461-7177 Office Hours: Monday—Thursday,8:00—12:00 and 1:00—4:00 DATE: July 6,2020 TO: Adams County Planning Commission&Board of Supervisors FROM: Zoning Staff—Judy Mignery,Director RE: Case#20-07.1 J&S Parr Subdivision Applicant: Jeffrey Parr,Kenesaw,NE Location: SW'A SE'A Section 1-T7N-R12W Zoned Use: Ag Zoning Administrator's Conunents: The applicant would like to subdivide 2.90 acres in the SW 1/4 SE 1/4 Section 1-T7N-R12W. The proposed subdivision is on a pivot corner,the applicant would like to build a residence on the property. There are no other residences in that quarter. The proposed plat does fall within the flood plain but the buildings do not.All requirements of the existing County and Village Subdivision Regulations and the Zoning Regulations have been met. 339 ' Page Motion by Thomsen,seconded by Orthmann to approve plans for the J&S Parr subdivision as presented by Mignery. Roll Call;Ayes:Stromer, Larsen, Hogan,Thomsen, Curtis, Neumann, Orthmann. Nays: None Supervisor Neumann presented a revised wellness resolution to reflect the change of wellness program providers from Wellness Partners to Mary Lanning Healthcare. Motion by Neumann, seconded by Curtis to approve wellness resolution 2020-07-07.02 Roll Call;Ayes: Stromer, Larsen, Hogan,Thomsen, Curtis, Neumann,Orthmann.Nays: None ADAMS COUNTY BOARD OF SUPERVISORS RESOLUTION NUMBER 2020-07-07.02 RELATING TO CHANGES TO THE ADAMS COUNTY EMPLOYEE HANDBOOK RELATING TO THE WELLNESS PROGRAM BE IT RESOLVED,this 7th day of July,2020,the Adams County Board of Supervisors hereby makes the following amendments to the ADAMS COUNTY EMPLOYEE HANDBOOK which became effective December 19,2017: Page 29,under the heading"Optional Wellness Incentive Program",the first paragraph,numbered section,is hereby amended to read as follows: "(1)The employee completes a health risk assessment which is provided by Adams County through its designee, Mary Lanning Wellness Department. (2) The employee participates in the county sponsored blood draw (3) The employee shall accept at-least one two coaching eall visits from : • _ .., ..._.. . . ..: :. - Mary Lanning Wellness Department (4) The employee shall participate in a minimum of one wellness activity sponsored by the Adams County Wellness armee-Committee Y. in-the-futur-e. Page 30,line 1 and 2 are hereby amended to read as follows: "Participation in the Adams County Wellness Incentive Program shall be monitored by the Adams County Wellness and-Insufanee-Committee.The Wellness and Incuranee-Committee shall submit to the Adams". ENACTED this 7th day of July, 2020. Lee 'ogan, Chairm. 7 ATTESTED BY: 111,_ JO Ai "amona Thomas,County Clerk 340 ' Page Adams County Victim Witness Advocate,Jackie Norris, presented the board with an audit acknowledgement of the victim witness grant award. Norris has reviewed the document and is requesting board approval. Good Life. Great Service. COMMISSION ON LAW ENFORCEMENT AND CRIMINAL JUSTICE Federal Grants and Programs Division • Sub-Recipient Audit Acknowledgement Form Agency Name: Ptc a>y1 Ckwrt}� Unique ID: L)Lp Year Completed for: , t.t I Li J"U ,L 2A( Current Grant#'s: 1. What fiscal year does your agency operate on?Please check one option below: 1s(, State July 1 through June 30 0 Federal October 1 through September 30 _ C7 Calendar January 1 through December 31 o Other(please specify): 2. Under the CFR(Code of Federal Regulations,it states: §200.501 Audit requirements(a)Audit required.A non-Federal entity that expends$750,000 or more during the non- Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part Did your agency expend$750,000 in Federal funds during your fiscal year?Please check one option below: I certify that our agency did expend$750,000 or more in Federal funds in our most recently completed fiscal year.Our agency acknowledges the requirement to submit our Yes Single Audit within the earlier of 30 calendar days after receipt of the auditor's report,or nine months after the end of the fiscal year. Signature of Authorized Official(AO) Date I certify that our agency did not expend$750,000 or more in Federal funds in our most El No recently completed fiscal year,and we are acknowledging that the requirement for a Single Audit is waived. Signature of Authorized Official(AO) Date When completed,please return this form to Jessica Estes at fesslca.estes@nebraskagov 341 I Page ,•'fid Z+ E �J k NEBRASKA----, Good Life. Great Service it 4 "'; r. COMMISSION ON LAW ENFORCEMENT AND CRIMINAL JUSTICE +L r� Federal Grants and Programs DivisionIr' n , Sub-Recipient Audit Acknowledgement Form Agency Name: P 4t r- s Ct - -}r,( Pete Ricketts_GovernerrGovernerUnique ID: Lot.. J Year Completed for: ZIA 2.0 1$ ^ „I-ant 26141 Current Grant#'s: 1. What fiscal year does your agency operate on?Please check one option below: vi State July 1 through June 30 ❑ Federal October 1 through September 30 0 Calendar January 1 through December 31 _ ❑ Other(please specify): 2. Under the CFR(Code of Federal Regulations,it states: §200.501 Audit requirements(a)Audit required.A non-Federal entity that expends$750,000 or more during the non- Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. •Did your agency expend$750,000 in Federal funds during your fiscal year?Please check one option below: I certify that our agency did expend$750,000 or more in Federal funds in our most recently completed fiscal year.Our agency acknowledges the requirement to submit our 111 Yes Single Audit within the earlier of 30 calendar days after receipt of the auditor's report,or nine months after the end of the fiscal year. • Signature of Authorized Offidal(AO) Date I certify that our agency did not expend$750,000 or more in Federal funds in our most EX No recently completed fiscal year,and we are acknowledging that the requirement for a Single Audit is waived. Signature of Authorized Official(A0) Date When completed,please return this form to Jessica Estes at jess1ca.estes@nebraska.gov Motion by Curtis,seconded by Orthmann to approve the audit acknowledgement as presented by Norris. Roll Call;Ayes:Stromer, Larsen, Hogan,Thomsen, Curtis, Neumann,Orthmann. Nays: None Adams County Assistant Highway Superintendent,Greg Anderson, presented the board with agreements between Adams County and the Roseland Township for gravel and road maintenance. Motion by Larsen, seconded by Neumann to approve the gravel agreement between Adams County and Roseland Township. Roll Call;Ayes:Stromer, Larsen, Hogan,Thomsen, Curtis, Neumann,Orthmann. Nays: None 342 I Page INTERLOCAL GRAVEL AGREEMENT This agreement by and between the County of Adams,Nebraska and Roseland Township in Adams County,Nebraska. The County of Adams,Nebraska does hereby agree to gravel___miles of township roads at the rate of 100.0 yards per mile for the price of$1,423.00 per ndie for Coarse Gradation Gravel for a total of S___ Roseland Township agrees to submit payment direct to the supplier for gravel ordered under this agreement as per unit price. County agrees to stake and check gravel orders for Township and enforce Bid Specifications on behalf of Township. Roseland Township is responsible for all gravel conditions on said roads under their jurisdiction. Roseland Township hereby covenants and agrees to save and hold harmless the County of Adams,its agents,and employees from all liabilities,charges,expenses,costs,or claims for damages arising for any reason whatsoever under this Agreement. This agreement shall remain in full force and effect until terminated by either party by providing thirty(30)days advance written notice of the intent to terminate said agreement. Signed this 6/h day of J uh t, _ 2020 :r-.04s0 �,10 clerk Roselan ownship Signed this_____day of ,2020 Adams County Board of Supervisors ATTEST: Signed this day of __ ,2020 Ramona Thomas,Adams County Clerk - Motion by Neumann, seconded by Curtis to approve the road maintenance agreement between Adams County and Roseland Township for road maintenance. Roll Call;Ayes:Stromer, Larsen, Hogan, Thomsen, Curtis, Neumann, Orthmann. Nays: None INTERIOCAL AGREEMENT ROAD MAINTENANCE This agreement by and between the County of Adams,Nebraska and Roseland Township in Adams County,Nebraska. The County of Adams,Nebraska does hereby agree to maintain township roads at the rate of$180.00 per mile,per year. Maintenance,as described in this agreement,is to include periodic surface maintenance by motor patrol,and snow removal as necessary. Roseland Township is responsible for 21 7/8 miles of roadway within their township,as determined by the Adams County Highway Department on a year to year basis,and wished to have said township roads maintained by Adams County,Nebraska at the rate of S180.00 per mile,per year. Roseland Township agrees to submit payment each year to the County of Adams,Nebraska for township road maintenance at the rate of$180.00 per mile,per year. Roseland Township is responsible for gravel,including new surfacing gravel over culverts/bridges installed by the County on Township sections of road,culverts 40"in diameter and smaller,ditch work, etc.,on said roads under their jurisdiction. Adams County,Nebraska is responsible for all bridge structures and culverts over 40"in diameter,and maintenance of all traffic control devices. Each governmental entity that is party to this Agreement agrees to indemnify and hold harmless,protect and defend the other as well as its elected and appointed officials,employees and representative against Roseland expenses connected therewith,for the damages asserted,claimed or recovered against the other or its insurers,because of personal injury or death,or on account of property damage,in any way connected with or resulting from the work associated with this Agreement. Each governmental entity shall maintain general liability insurance coverage of not less than$1,000,000 per occurrence and$2,000,000 annual aggregate covering personal injury,including bodily injury and property damage involved with this Agreement. Township officials shall also have errors&omissions insurance covering the acts of their respective position of not less than$500,000. A`Certificate of . Liability Insurance"shall be filed with the Adams County Highway Superintendent on or before July 1 of each vear This agreement shall remain in full force and effect until terminated by either party by providing thirty (30)days advance written notice of the intent to terminate said agreement. Signed this_l4. day of__9_(_•„,•,.4__ ,2020 ., • 11 Witness: /0•••• _---- •.seland To• ,..'p Chairman seland Township Clerk Signed this _day of ,2020 Adams County Board of Supervisors ATTEST: Signed this day of_ ,2020 Ramona Thomas,Adams County Clerk 343 ' Page Supervisor Thomsen presented an agreement between Adams County and Heartland Concrete for the resurfacing of the Adams County Office Building(ACOB) parking lot.Thomsen has reviewed the agreement and is requesting approval. AGREEMENT BETWEEN OWNER AND CONTRACTOR 2434 .,' FOR CONSTRUCTION CONTRACT(STIPULATED PRICE) THIS AGREEMENT is by and between Adams County,Nebraska ("Owner")and Heartland Concrete Construction,Inc.,9295 Osborne Dr West,Hastings,NE 68901 ("Contractor"). Owner and Contractor hereby agree as follows: ARTICLE 1—WORK 1.01 Contractor shall complete all Work as specified or indicated in the Contract Documents. The Work is generally described as follows: Project includes pavement removal, approximately 3,700 square yards of 6" concrete pavement,approximately 600 square feet of concrete sidewalk and other incidental work. ARTICLE 2—THE PROJECT 2.01 The Project,of which the Work under the Contract Documents is a part,is generally described as follows: 2020 Office Building Parking Lot Concrete Paving Adams County,Nebraska OCE#14-C-3 ARTICLE 3—ENGINEER 3.01 The part of the Project that pertains to the Work has been designed by Oak Creek Engineering, P.O.Box 1209,Kearney,NE 68848. 3.02 The Owner will name an Engineer to act as Owner's representative, assume all duties and responsibilities, and have the rights and authority assigned to Engineer in the Contract Documents in connection with the completion of the Work in accordance with the Contract Documents. ARTICLE 4—CONTRACT TIMES 4.01 Time of the Essence A. All time limits for Milestones,if any,Substantial Completion,and completion and readiness for final payment as stated in the Contract Documents are of the essence of the Contract. 4.02 Contract Times:Dates A. The Work will be substantially completed on or before October 30, 2020 and completed and ready for final payment in accordance with Paragraph 15.06 of the General Conditions on or before November 13,2020. 4.03 Liquidated Damages A. Contractor and Owner recognize that time is of the essence as stated in Paragraph 4.01 above and that Owner will suffer financial and other losses if the Work is not completed HMO C-520(Rev.1),Agreement Between Owner and Contractor for Construction Contract(Stipulated Price). Copyright®2013 National Society of Professional Engineers,American Council of Engineering Companies, and American Society of OW Engineers.All rights reserved. Page 1 of 7 and Milestones not achieved within the times specified in Paragraph 4.02 above, plus any extensions thereof allowed in accordance with the Contract.The parties also recognize the delays,expense,and difficulties involved in proving in a legal or arbitration proceeding the actual loss suffered by Owner if the Work is not completed on time.Accordingly,instead of requiring any such proof,Owner and Contractor agree that as liquidated damages for delay (but not as a penalty): 1. Substantial Completion: Contractor shall pay Owner $500 for each day that expires after the time (as duly adjusted pursuant to the Contract) specified in Paragraph 4.02.A above for Substantial Completion until the Work is substantially complete. 2. Completion of Remaining Work: After Substantial Completion, if Contractor shall neglect, refuse,or fail to complete the remaining Work within the Contract Times(as duly adjusted pursuant to the Contract) for completion and readiness for final payment, Contractor shall pay Owner$500 for each day that expires after such time until the Work is completed and ready for final payment. 3, Liquidated damages for failing to timely attain Substantial Completion and final completion are not additive and will not be imposed concurrently. 344 IPage ARTICLE 5—CONTRACT PRICE 5.01 Owner shall pay Contractor for completion of the Work In accordance with the Contract Documents the amount that follows,subject to adjustment under the Contract: A. For all Work,at the prices stated in Contractor's Bid,attached hereto as an exhibit. ARTICLE 6—PAYMENT PROCEDURES 6.01 Submittal and Processing of Payments A. Contractor shall submit Applications for Payment in accordance with Article 15 of the General Conditions.Applications for Payment will be processed by Engineer as provided in the General Conditions. 6.02 Progress Payments;Retainage A. Owner shall make monthly progress payments on account of the Contract Price on the basis of Contractor's Applications for Payment during performance of the Work as provided in Paragraph 6.02.A.1 below, provided that such Applications for Payment have been submitted in a timely manner and otherwise meet the requirements of the Contract.All such payments will be measured by the Schedule of Values established as provided in the General Conditions (and in the case of Unit Price Work based on the number of units completed)or,in the event there is no Schedule of Values,as provided elsewhere in the Contract. 1. Prior to Substantial Completion,progress payments will be made in an amount equal to the percentage indicated below but, in each case,less the aggregate of payments previously made and less such amounts as Owner may withhold, including but not limited to liquidated damages,in accordance with the Contract a. 90 percent of Work completed(with the balance being retainage).If the Work has been 50 percent completed as determined by Engineer,and if the character and progress of the Work have been satisfactory to Owner and Engineer,then as long as the character and progress of the Work remain satisfactory to Owner and Engineer,there will be no additional retalnage;and b. 90 percent of cost of materials and equipment not incorporated in the Work(with the balance being retainage). B. Upon Substantial Completion, Owner shall pay an amount sufficient to increase total payments to Contractor to 100 percent of the Work completed, less such amounts set off by Owner pursuant to Paragraph 15.01.E of the General Conditions,and less 200 percent of Engineer's estimate of the value of Work to be completed or corrected as shown on the punch list of items to be completed or corrected prior to final payment. 6.03 Final Payment A. Upon final completion and acceptance of the Work in accordance with Paragraph 15.06 of the General Conditions, Owner shall pay the remainder of the Contract Price as recommended by Engineer as provided in said Paragraph 15,06. ARTICLE 7—INTEREST 7.01 All amounts not paid when due shall bear interest at the rate of 1_5 percent per annum or the maximum allowable rate by law. ARTICLE 8—CONTRACTOR'S REPRESENTATIONS 8.01 In order to induce Owner to enter into this Contract, Contractor makes the following representations: A. Contractor has examined and carefully studied the Contract Documents,and any data and reference items identified in the Contract Documents, B. Contractor has visited the Site, conducted a thorough,alert visual examination of the Site and adjacent areas, and become familiar with and is satisfied as to the general, local,and Site conditions that may affect cost,progress,and performance of the Work. C. Contractor is familiar with and is satisfied as to all Laws and Regulations that may affect cost,progress,and performance of the Work. D. Contractor has carefully studied all: (1) reports of explorations and tests of subsurface conditions at or adjacent to the Site and all drawings of physical conditions relating to existing surface or subsurface structures at the Site that have been identified in the Supplementary Conditions, especially with respect to Technical Data in such reports and drawings,and (2)reports and drawings relating to Hazardous Environmental Conditions,if any, at or adjacent to the Site that have been identified in the Supplementary Conditions, especially with respect to Technical Data in such reports and drawings. E. Contractor has considered the information known to Contractor itself; information commonly known to contractors doing business in the locality of the Site;information and observations obtained from visits to the Site;the Contract Documents;and the Site-related reports and drawings identified in the Contract Documents,with respect to the effect of such information,observations,and documents on(1)the cost,progress,and performance of the Work; (2) the means, methods, techniques, sequences, and procedures of construction to be employed by Contractor; and (3) Contractor's safety precautions and programs. 345 ' Page F. Based on the information and observations referred to in the preceding paragraph, Contractor agrees that no further examinations, investigations,explorations,tests,studies, or data are necessary for the performance of the Work at the Contract Price, within the Contract Times,and in accordance with the other terms and conditions of the Contract. G. Contractor is aware of the general nature of work to be performed by Owner and others at the Site that relates to the Work as indicated in the Contract Documents. H. Contractor has given Engineer written notice of all conflicts, errors, ambiguities, or discrepancies that Contractor has discovered in the Contract Documents, and the written resolution thereof by Engineer is acceptable to Contractor. I. The Contract Documents are generally sufficient to indicate and convey understanding of all terms and conditions for performance and furnishing of the Work. 3. Contractor's entry into this Contract constitutes an incontrovertible representation by Contractor that without exception all prices in the Agreement are premised upon performing and furnishing the Work required by the Contract Documents. ARTICLE 9—CONTRACT DOCUMENTS 9.01 Contents A. The Contract Documents consist of the following; 1. This Agreement(C-520 pages 1 to 7 inclusive). 2. Performance bond(C-610 pages 1 to 3,Inclusive). 3. Payment bond(C-615 pages 1 to 3 inclusive). 4. Certificate of Insurance. S. Other bonds. a. N/A (pages_to inclusive). 6. General Conditions(C-700 pages 1 to 65.inclusive). 7. Supplementary Conditions(C-800 pages 1 to 9 inclusive). 8. Specifications as listed in the table of contents of the Project Manual. 9. Drawings(not attached but incorporated by reference) a. Consisting of 8 sheets with each sheet bearing the following general title: 2020 Office Building Parking Lot Concrete Paving Adams County,NE OCE#14-C-3 b. Standard Plans as indicated on the Title Sheet of the Drawings. 10. Addenda(numbers N/A to N/A ,inclusive). 11. Exhibits to this Agreement(enumerated as follows): a. Contractor's Bid(C-410 pages 1 to 5 inclusive). 12. The following which may be delivered or issued on or after the Effective Date of the Contract and are not attached hereto: a. Notice to Proceed(C-550). b. Work Change Directives. c. Change Orders. d. Field Orders. B. The documents listed in Paragraph 9.01.A are attached to this Agreement (except as expressly noted otherwise above). C. There are no Contract Documents other than those listed above in this Article 9. D. The Contract Documents may only be amended,modified, or supplemented as provided in the General Conditions. 346 ' Page ARTICLE 10—MISCELLANEOUS 10.01 Terms A. Terms used in this Agreement will have the meanings stated in the General Conditions and the Supplementary Conditions. 10.02 Assignment of Contract A. Unless expressly agreed to elsewhere in the Contract, no assignment by a party hereto of any rights under or interests in the Contract will be binding on another party hereto without the written consent of the party sought to be bound; and, specifically but without limitation, money that may become due and money that is due may not be assigned without such consent(except to the extent that the effect of this restriction may be limited by law), and unless specifically stated to the contrary in any written consent to an assignment, no assignment will release or discharge the assignor from any duty or responsibility under the Contract Documents. 10.03 Successors and Assigns A. Owner and Contractor each binds itself, its successors,assigns, and legal representatives to the other party hereto, its successors, assigns, and legal representatives in respect to all covenants,agreements,and obligations contained in the Contract Documents. 10.04 Severability A. Any provision or part of the Contract Documents held to be void or unenforceable under any Law or Regulation shall be deemed stricken,and all remaining provisions shall continue to be valid and binding upon Owner and Contractor, who agree that the Contract Documents shall be reformed to replace such stricken provision or part thereof with a valid and enforceable provision that comes as close as possible to expressing the intention of the stricken provision. 10.05 Contractor's Certifications A. Contractor certifies that it has not engaged in corrupt, fraudulent, collusive, or coercive practices In competing for or in executing the Contract. For the purposes of this Paragraph 10.05: 1. "corrupt practice" means the offering, giving, receiving, or soliciting of any thing of value likely to influence the action of a public official in the bidding process or in the Contract execution; 2. "fraudulent practice" means an intentional misrepresentation of facts made (a) to influence the bidding process or the execution of the Contract to the detriment of Owner, (b)to establish Bid or Contract prices at artificial non-competitive levels,or(c) to deprive Owner of the benefits of free and open competition; 3. "collusive practice" means a scheme or arrangement between two or more Bidders, with or without the knowledge of Owner,a purpose of which is to establish Bid prices at artificial,non-competitive levels;and 4. "coercive practice" means harming or threatening to harm, directly or indirectly, persons or their property to influence their participation in the bidding process or affect the execution of the Contract. 347 ' Page IN WITNESS WHEREOF,Owner and Contractor have signed this Agreement. This Agreement will be effective on June 2,2020 (which is the Effective Date of the Contract). NOTE(S)TO USER: 1. See Article 21 of the Instructions to Bidders and correlate procedures for format and signing of the documents. 2. The Effective Date of the Contract stated above and the dates of any construction performance bond (EJCDC® C-610 or other) and construction payment bond(EJCDC®C-615 or other)should be the same,if possible. In no case should the date of any bonds be earlier then the Effective Date of the Contract. OWNER: CONTRACTOR: Adams County Nebraska Heartland Co'$ rete Construction, Inc. By: Lee Hogan By: Are Authorized Signature Authorized Signatur- Title: Chairman of the Board Title: // (If Contractor is a corporation,a partnership,or a joint venture,attach evidence of authority to sign.) Attest: Attest: Title: County Clerk Title: Address for giving notices: Address for giving notices: Adams County Clerk Heartland Concrete Construction, Inc. 500 W 4th Street,Ste 109 9295 Osborne Dr West Hastings,NE 68901 Hastings,NE 68901 License No.: (where applicable) (If Owner is a corporation,attach evidence of authority NOTE TO USER: Use in those states or other to sign.If Owner is a public body,attach evidence of jurisdictions where applicable or required. authority to sign and resolution or other documents authorizing execution of this Agreement.) Motion by Neumann, seconded by Thomsen to allow the chairman to sign the agreement between Adams County and Heartland Concrete. Roll Call;Ayes:Stromer, Larsen, Hogan,Thomsen,Curtis, Neumann, Orthmann. Nays: None Supervisor Thomsen also presented resolution 2020-07-07.01 for financing of the ACOB parking lot resurfacing. 348 I Page BEFORE THE BOARD OF SUPERVISORS OF THE COUNTY OF ADAMS,NEBRASKA A RESOLUTION AUTHORIZING THE ) ISSUANCE, SALE AND DELIVERY 01? ) LIMITED TAX BUILDING BONDS, SERIES ) 2020, OF TILE COUNTY OF ADAMS, ) NEBRASKA IN THE AGGREGATE ) PRINCIPAL AMOUNT OF NOT TO EXCEED ) $250,000 FOR THE PURPOSE OF ) CONSTRUCTING AND IMPROVING THE ) SITE OF A COUNTY BUILDING AND ) MAKING RELATED IMPROVEMENTS; ) RESOLUTION NO,2(4o•.,d r7..0 7 s PRESCRIBING THE FORM AND DETAILS OF ) THE BONDS; AGREEING TO LEVY AN ) ANNUAL TAX AS NECESSARY PURSUANT ) TO SECTION 23-120(3)(B),REISSUE REVISED ) STATUTES OF NEBRASKA, AS AMENDED, ) FOR THE PAYMENT OF THE PRINCIPAL OF ) AND INTEREST ON THE BONDS; MAKING ) CERTAIN COVENANTS AND AGREEMENTS ) WITH RESPECT THERETO; AND RELATED ) MATTERS BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF TILE COUNTY OF ADAMS,NEBRASKA: Section 1. The Board of Supervisors(the"Board")of The County of Adams,Nebraska(the "County")hereby finds and determines as follows: (a) The County is a county and political subdivision created and existing under the laws of the State of Nebraska(the"State"), including, without limitation, Section 22-10t, Reissue Revised Statutes of Nebraska,as amended; (b) The County has identified and hereby designates the constricting and improving of the site of a County building and related improvements as a"project"within the meaning of Section 23-120, Reissue Revised Statutes of Nebraska,as amended(the"Project"); (c) On the day the County first initiated the Project,the County had no bonded indebtedness payable from its general fund levy and is authorized pursuant to Section 23-120(3)(b)to make an annual levy of not to exceed 5.20 per$100 upon the taxable value of all the taxable property in the County, subject to the County's constitutional levy limitation,for a period not to exceed twenty years to pay the costs of the Project,and the County has not made any levy of taxes pursuant to Section 23-120 to pay the costs of the Project; (d) Except for the Project,the County has not designated any other"projects"within the meaning of Section 23-120 payable from the 5.20 levy authorized thereby. (e) It is necessary,desirable,advisable,and in the best interest of the County that the Project be constructed and that the County issue bonds in a principal amount of not to exceed$250,000(the "Bonds")pursuant to Section 23-120 to pay the costs thereof; (t) A levy of 5.20 per$100 upon the taxable value of all the taxable property in the County based upon the County's 2020 taxable valuation would produce sufficient annual tax revenue to pay principal and interest on the Bonds,and the County agrees that it shall levy such taxes annually in an amount sufficient to pay the debt service on the Bonds in any year;and (g) All conditions,acts and things required by law to exist or to be done precedent to the issuance of the Bonds does exist and has been done in due form and time as required by law. Section 2. There shall be issued and hereby are authorized and directed to be issued Bonds in a principal amount not to exceed$250,000. The Bonds are issued for the purpose of paying the costs of the Project and the costs of issuing the Bonds.The Bonds shall(1)be fully registered as to both principal and interest on the books of registration maintained by the registrar and paying agent for the Bonds,which shall be determined and designated by an Authorized Officer (the "Registrar"); (2) be issued in the denomination of$5,000 or any integral multiple thereof;(3)be numbered consecutively from R-1 upward in the order of their issuance;(4)be dated the date of delivery thereof and payment therefor(the"Date of Original Issue");(5)be issued at the direction of an underwriter pursuant to a bond purchase agreement, in the case of a public offering of the Bonds,or a bank or other institution as a direct purchase,as determined by an Authorized Officer(the"Purchaser");and(6)be due and payable on the dates and in the amounts and bear interest calculated on the basis of a 360-day year consisting of twelve 30-day months at the rates per annum as determined pursuant to the next paragraph of this section.The principal of each Bond shall be paid at maturity or upon redemption prior to maturity by check or draft payable to the registered owner thereof upon presentation and surrender of such Bond at the designated corporate trust office of the Registrar(the"Designated Office"). Interest on the Bonds shall be payable on such dates of each year as determined by an Authorized Officer(each such date,an"Interest Payment Date"),from the Date of Original Issue or the most recent Interest Payment Date,whichever is later,until maturity or earlier redemption by check or draft mailed by the Registrar or its successor on such Interest Payment Date to the registered owners of the Bonds at such registered owner's address as it appears on the Bond register maintained by the Registrar or its successor at the close of business on the 15°i day next preceding each Interest Payment Date(the"Record Date"),subject to the provisions of Section 3. The Chair of the Board, the County Clerk and the County Treasurer(each individually, an "Authorized Officer")are hereby authorized to fix and determined the purchase price of the Bonds, which shall take into consideration an underwriting discount on the Bonds or placement agent fee not to exceed 1.50%of the principal amount thereof.An Authorized Officer is hereby authorized and directed, in the exercise of his or her own independent judgment and absolute discretion,to hereafter,from time to time,specify,set,designate,determine,establish and appoint,as the case may be,and in each case in accordance with and subject to the provisions of this Resolution,(a)the date of original issue of the Bonds,(b)the aggregate stated principal amount of Bonds to be issued,which shall in no event exceed $250,000,(c)the dates on which the principal of the Bonds shall mature and the principal amount of Bonds to mature on each of such dates,together with any mandatory sinking fund payments with respect to Bonds which are issued as"term bonds,"(d)the date of final maturity of the Bonds,which shall in no event be later than December 31,2030,(e)the date or dates upon which the Bonds shall be sold,(t)the rate or rates of interest to be carried by each maturity of the Bonds(and any original issue discount or premium allocable to each maturity)such that the true interest cost on the Bonds shall not exceed 2.75%, (g)the provisions governing the redemption of the Bonds prior to maturity,the nature of any notice to be given in the event of any such prior redemption, the redemption price or prices payable upon such redemption(not to exceed 104%)and the respective periods in which each redemption price shall be payable,(h)all of the other terms of the Bonds not otherwise determined or fixed by the provisions of this Resolution,and(i)the form,content,terms, and provisions of any closing and other documentation executed and delivered by the County in connection with authorization,issuance,sale and delivery of the Bonds. 349 ' Page Section 3. If the date for payment of the principal of or interest on the Bonds shall be a Saturday, Sunday,legal holiday or a day on which banking institutions in the city where the principal corporate trust offices of the Registrar are located are authorized by law or executive order to close,then the date for such payment shall be the next succeeding day which is not a Saturday,Sunday,legal holiday or a day on which such banking institutions are authorized to close,and payment on such day shall have the same force and effect as if made on the nominal date of payment. Section 4. In the event that payments of interest due on the Bonds on an Interest Payment Date are not timely made,such interest shall cease to be payable to the registered owners thereof as of the Record Date for such Interest Payment Date and shall be payable to the registered owners of the Bonds as of a special record date for payment of defaulted interest to be designated by the Registrar whenever money for the purpose of paying such defaulted interest becomes available. Section 5. The Bonds are subject to optional redemption at the option of the County prior to the stated maturities thereof at any time on or after the fifth anniversary of the date of original issue thereof, or such sooner date as may be determined by an Authorized Officer,in whole or in part in such principal amounts and from such maturity or maturities as the County in its absolute discretion may determine,at a redemption price equal to 100%of the principal amount thereof plus accrued interest thereon to the date fixed for redemption. If less than all of the Bonds of a particular maturity are called for redemption,the particular Bonds of such maturity to be redeemed shall be selected by lot. The Bonds shall be redeemed in integral multiples of$5,000. If any Bond is in a denomination in excess of$5,000, portions of the principal amount thereof in integral multiples of$5,000 may be redeemed. If less than the entire principal amount of any Bond is redeemed,upon the surrender of such Bond a new Bond of like series,maturity and interest rate in any authorized denomination shall be issued to the registered owner thereof without charge therefor for the unredeemed balance thereof. Section 6. Notice of redemption of all or a portion of the Bonds stating their designation,date, maturity and principal amounts shall be given by the Registrar by mailing such notice by first-class mail, postage prepaid,not less than 30 days prior to the redemption date to each registered owner at its most recent address appearing upon the Bond register;provided,however,failure to mail such notice shall not affect the proceedings for redemption. Notice of redemption need not be given to the registered owner of any Bond who has waived notice of redemption. Notice of redemption having been given as provided above or notice of redemption having been waived,the Bonds so called for redemption shall become due and payable on the designated redemption date. The County shall give written notice to the Registrar of its election to redeem Bonds at least 45 days prior to such redemption date,or such shorter period as shall be acceptable to the Registrar. If on or before such redemption date funds sufficient to pay the Bonds so called for redemption at the applicable redemption price and accrued interest to such redemption date have been deposited or caused to have been deposited by the County with the Registrar for the purpose of such payment and notice of redemption thereof has been given or waived as provided herein,then from and after the date fixed for redemption interest on such Bonds so called shall cease to accrue and become payable. If such funds shall not have been so deposited with the Registrar on or before the date fixed for redemption, such call for redemption shall be revoked and the Bonds so called for redemption shall continue to be outstanding the same as though they had not been so called,and shall continue to bear interest until paid at such rate as they would have borne had they not been called for redemption and shall continue to be protected by this Resolution and entitled to the benefits and security hereof. Section 7. The Bonds shall be executed on behalf of the County by the manual or facsimile signatures of the Chair and the Clerk. The Bonds shall initially be issued in book-entry form only using the services of The Depository Trust Company(the"Depository"),with one typewritten Bond being issued to the Depository. In such connection such officers are authorized to execute and deliver a letter of understanding and representation(the"Representation Letter")in the form required by the Depository, for and on behalf of the County, which shall thereafter govern matters with respect to registration, -3- transfer,payment and redemption of the Bonds. Upon the issuance of the Bonds in book entry-form,the following provisions shall apply: (a) The County and the Registrar shall have no responsibility or obligation to any broker-dealer,bank or other financial institution for which the Depository holds Bonds as securities depository(each,a"Participant")or to any person who is an actual purchaser of a Bond from a Participant while the Bonds are in book-entry form(each,a"Beneficial Owner") with respect to the following: (I) the accuracy of the records of the Depository,any nominees of the Depository or any Participant with respect to any ownership interest in the Bonds; (2) the delivery to any Participant, any Beneficial Owner or any other person,other than the Depository,of any notice with respect to the Bonds,including any notice of redemption;or (3) the payment to any Participant, any Beneficial Owner or any other person,other than the Depository,of any amount with respect to the Bonds. The Registrar shall make payments with respect to the Bonds only to or upon the order of the Depository or its nominee,and all such payments shall be valid and effective fully to satisfy and discharge the obligations with respect to such Bonds to the extent of the amounts so paid. No person other than the Depository shall receive an authenticated Bond. (b) Upon receipt by the Registrar of written notice from the Depository to the effect that the Depository is unable or unwilling to discharge its responsibilities,the Registrar shall issue, transfer and exchange Bonds requested by the Depository in appropriate amounts. Whenever the Depository requests the County and the Registrar to do so, the County and Registrar will cooperate with the Depository in taking appropriate action after reasonable notice (I)to arrange,with the prior written consent of the County,for a substitute depository willing and able upon reasonable and customary terms to maintain custody of the Bonds or(2)to make available Bonds registered in whatever name or names the Beneficial Owners transferring or exchanging such Bonds shall designate. (c) Subject to any operational requirements of the Depository, if the County determines that it is desirable that certificates representing the Bonds be delivered to the Participants and/or Beneficial Owners of the Bonds and so notifies the Registrar in writing,the Registrar shall so notify the Depository,whereupon the Depository will notify the Participants of the availability through the Depository of certificates representing the Bonds. In such event,the County and the Registrar shall issue,transfer or exchange certificates representing the Bonds as requested by the Depository in appropriate amounts and in authorized denominations. (d) Notwithstanding any other provision hereof to the contrary,so long as any Bond is registered in the name of the Depository or any nominee thereof,all payments with respect to such Bond and all notices with respect to such Bond shall be made and given,respectively,to the Depository as provided in the Representation Letter. (e) Registered ownership of the Bonds may be transferred on the books of registration maintained by the Registrar,and the Bonds may be delivered in physical form to the following: (I) any successor securities depository or its nominee; -4- 350 ' Page (2) any persons, upon (A) the resignation of the Depository from its functions as depository or(B)termination of the use of the Depository pursuant to this Section 7. (1) In the event of any partial redemption of a Bond,unless and until such partially redeemed Bond has been replaced in accordance with the provisions of Section 10 hereof,the books and records of the Registrar shall govern and establish the principal amount of such Bond as is then outstanding and all of the Bonds issued to the Depository or its nominee shall contain a legend to such effect. If for any reason the Depository resigns and is not replaced,the County shall immediately provide a supply of printed Bond certificates,duly executed by the manual or facsimile signatures of the Chair and the Clerk,for issuance upon transfers from the Depository and subsequent trsnsfes or in the event of partial redemption. In the event that such supply of Bonds shall be insufficient to meet the requirements of the County and the Registrar for issuance of replacement Bonds upon transfer or partial redemption, the County covenants to order printed an additional supply of Bonds and to direct their execution by the manual or facsimile signature of its then duly qualified and acting Chair and Clerk. In case any officer whose signature or facsimile thereof shall appear on any Bond shall cease to be such officer before the delivery of such Bond(including any Bonds delivered to the Registrar for issuance upon transfer),such signature or such facsimile signature shall nevertheless be valid and sufficient for all purposes the same as if such officer or officers had remained in office until the delivery of such Bond. No Bond shall be valid or obligatory for any purpose or entitled to any security or benefit under this Resolution unless and until the Registrar shall have duly executed the certificate of authentication thereon. The same representative need not sign the certificate of authentication on every Bond. The executed certificate of authentication on each Bond shall be conclusive evidence that it has been authenticated and delivered under this Resolution. Section 8.The Bonds shall be in substantially the following form: -5- REGISTERED REGISTERED No. $ UNITED STATES OF AMERICA STATE OF NEBRASKA THE COUNTY OF ADAMS LIMITED TAX BUILDING BOND,SERIES 2020 Dated Date Maturity Date Interest Rate CUSIP Number REGISTERED OWNER: CEDE&CO. PRINCIPAL AMOUNT: DOLLARS THE COUNTY OF ADAMS,NEBRASKA(the"County")hereby acknowledges itself to owe, and for value received,promises to pay to the Registered Owner stated above or its registered assigns,the Principal Amount stated above in lawful money of the United States of America,on the Maturity Date stated above,with interest thereon calculated on the basis of a 360-day year consisting of twelve 30-day months from the Dated Date stated above at the Interest Rate per annum stated above payable on and of each year,beginning ,20_(each such date,an"Interest Payment Date"). The Principal Amount is payable upon presentation and surrender of this bond to , the registrar and paying agent (the "Registrar") therefor, at its designated corporate trust offices in . Interest on this bond shall be paid by the Registrar by mailing a check or draft on each Interest Payment Date to the registered owner hereof,as shown on the registration books required to be maintained by the Registrar,at the close of business on the 151"day next preceding each Interest Payment Date(the"Record Date")to such owner's address as shown on such books and records. Any interest not so timely paid shall cease to be payable to the person entitled thereto as of the Record Date such interest was payable,and shall be payable to the person who is the registered owner of this bond as of a special record date for payment of defaulted interest to be fixed by the Registrar whenever money for such purpose becomes available. This bond is one of an issue of fully registered bonds(the"Bonds")in the aggregate principal amount of Dollars(S _J, of even date and like tenor except as to number,denomination,maturity date,interest rate and redemption provisions,authorized by Resolution No. passed by the Board of Supervisors of the County(the"Resolution")pursuant to Section 23-120, Reissue Revised Statutes of Nebraska,as amended, for the purpose of paying the costs of constructing and iuysuving the site of a County building and related improvements,(the"Project"),and the costs of issuing the Bonds in strict compliance the provisions of Section 23-120,Reissue Revised Statutes of Nebraska,as amended. The Bonds are payable from an annual levy of taxes not to exceed 5.20 per$100 of taxable valuation on all the taxable property located in the County pursuant to Section 23-120(3)(6),Reissue Revised Statutes of Nebraska,as amended,in addition to all other taxes,subject to certain constitutional levy limitations. Reference is hereby made to the Resolution,all of the provisions of which any registered owner of this bond by its acceptance hereof thereby assents,for a complete description of the nature and extent of the security for the Bonds and the covenants of the County with respect thereto. A certified copy of the Resolution is on file at the offices of the Clerk and at the designated corporate trust offices of the Registrar in -6- 351 I Page The Bonds are subject to redemption at the option of the County prior to the stated maturities thereof at any time on or after ,20 ,in whole or in part in such principal amounts and from such maturity or maturities as the County in its absolute discretion may determine,at a redemption price equal to 100% of the principal amount thereof plus accrued interest thereon to the date fixed for redemption. If less than all of the Bonds of a particular maturity are called for redemption,the particular Bonds of such maturity to be redeemed shall be selected by lot. The Registrar shall give notice of the redemption of this bond by mailing such notice by first-class mail,postage prepaid,not less than 30 days prior to the date fixed for redemption to the registered owner hereof in the manner specified in the Resolution. If less than all of the principal amount of this bond is redeemed,upon surrender of this bond the County shall issue to the registered owner hereof without charge therefor,a new bond or bonds of like series,maturity and interest rate for the then unredeemed balance of the principal amount hereof in any denomination authorized by the Resolution. This bond is transferable by the registered owner hereof in person or by such registered owner's attorney duly authorized in writing, at the designated corporate trust offices of the Registrar in ,but only in the manner and subject to the limitations and conditions provided in the Resolution and upon presentation and surrender of this bond to the Registrar for cancellation. Upon any such registration of transfer,the County shall execute and the Registrar shall authenticate and deliver in exchange for this bond, a new registered bond or bonds,registered in the name of the transferee, of authorized denominations,in a principal amount equal to the principal amount of this bond,of the same series and maturity and bearing interest at the same rate. The County and the Registrar may deem and treat the registered owner hereof as the absolute owner hereof for the purpose of receiving payments of the principal of and interest on this bond and for all other purposes and shall not be affected by any notice to the contrary,whether this bond be overdue or not. If the date for payment of the principal of or interest on this bond shall be a Saturday,Sunday, legal holiday or a day on which banking institutions in the city where the offices of the Registrar are located are authorized by law or executive order to close,then the date for such payment shall be the next succeeding day which is not a Saturday, Sunday, legal holiday or a day on which such banking institutions are authorized to close,and payment on such date shall have the same force and effect as if made on the nominal date of payment. The County has designated the Bonds as"qualified tax-exempt obligations"pursuant to Section 265(b)(3)of the Internal Revenue Code of 1986,as amended. IT IS HEREBY CERTIFIED AND WARRANTED that all conditions, acts and things required by law to exist or to be done precedent to and in the issuance of the Bonds did exist,did happen and were done and performed in regular and due form and time as required by law, and that the indebtedness of the County,including the Bonds,does not exceed any limitation imposed by law. The County covenants to levy an annual tax as necessary pursuant to Section 23-120(3Xb),Reissue Revised Statutes of Nebraska,as amended,in addition to all other taxes,in an amount not to exceed 5.20 per$100 upon the taxable value of all the taxable property in the County,subject to the County's constitutional levy limitation,to pay the principal of and interest on the Bonds when due. This bond shall not be valid or become obligatory for any purpose or be entitled to any security or benefit under the Resolution until the certificate of authentication hereon shall have been executed by the Registrar. -7- IN WITNESS WHEREOF,THE COUNTY OF ADAMS,NEBRASKA,has executed this bond by causing it to be signed by the manual or facsimile signature of the Chair and attested by the manual or facsimile signature of the Clerk. TIIE COUNTY OF ADAMS,NEBRASKA ATIEST: By: Chair,Board of Supervisors By:_ Clerk CERTIFICATE OF AUTHENTICATION This bond is one of the Bonds described in the within-mentioned Resolution. as Registrar and Paying Agent By: _ Authorized Officer ASSIGNMENT FOR VALUE RECEIVED,the undersigned hereby sells,assigns and transfers unto Print or Type Name,Address and Social Security Number or other Taxpayer Identification Number of Transferee the within Bonds and all rights thereunder, and hereby irrevocably constitutes and appoints agent to transfer the within Bonds on the books kept by the Paying Agent for the registration thereof,with full power of substitution in the premises. Dated: NOTICE:The signature to this assignment must correspond with the name of the Registered Owner as it appears upon the face of the within Bonds in every particular. Signature Guaranteed By: (Name of Eligible Guarantor Institution as defined by SEC Rule 17 Ad-19(17 CI'R 240.17 Ad-19)) By: Title: -8- 352 ' Page Section 9.(a)The Registrar shall serve in its capacities under the terns of an agreement entitled "Bond Registrar and Paying Agent Agreement"(the"Registrar's Agreement")between the County and the Registrar,to be prepared by bond counsel in connection with the issuance of the Bonds. The Chair is hereby authorized to execute the Registrar's Agreement in the form determined necessary by the Chair and bond counsel. If the Registrar shall merge or consolidate with another entity and the resulting entity is a bank or trust company authorized by law to conduct such business,such resulting entity shall serve as Registrar. The County reserves the right to remove any Registrar without cause upon 30 days'notice and upon the appointment of a successor Registrar,in which event the predecessor Registrar shall deliver all cash and Bonds in its possession to the successor Registrar and shall deliver the Bond register to the successor Registrar. The Registrar shall have only such duties and obligations as are expressly stated herein and in the Registrar's Agreement and no other duties or obligations shall be required of the Registrar. (b) The Registrar shall keep and maintain for the County books for the registration and transfer of the Bonds at its Designated Office. The names and registered addresses of the registered owner(s)of the Bonds shall at all times be recorded in such books. Any Bond may be transferred pursuant to its provisions at the Designated Office by surrender of such Bond for cancellation, accompanied by a written instrument of transfer,in form satisfactory to the Registrar,duly executed by the registered owner in person or by such owner's duly authorized agent,and thereupon the Registrar,on behalf of the County,will deliver at such offices(or send by registered mail to the transferee owners) thereof at such transferee owner's or owners'risk and expense),registered in the name of the transferee owner(s),a new Bond or Bonds of the same interest rate,aggregate principal amount and maturity, bearing numbers not contemporaneously then outstanding. To the extent of the denominations authorized for the Bonds by this Resolution,one Bond may be transferred for several such bonds of the same interest rate and maturity and for a like aggregate principal amount,and several Bonds may be transferred for one or several bonds,respectively,of the same interest rate and maturity and for a like aggregate principal amount. In every case of transfer of a Bond,the surrendered Bonds shall be canceled and destroyed.The Registrar may impose a charge sufficient to defray all costs and expenses incident to registrations of transfer and exchange. In each case,the Registrar shall require the payment by the registered owner requesting exchange or transfer of any tax or other governmental charge required to be paid with respect to such exchange or transfer. Bonds issued upon transfer or exchange of Bonds shall be dated as of the date six months preceding the Interest Payment Date next following the date of registration thereof in the offices of the Registrar,unless such date of registration shall be an Interest Payment Date,in which case they shall be dated as of such date of registration;provided,however,that it as shown by the records of the Registrar,interest on the Bonds shall be in default,the Bonds issued in lieu of Bonds surrendered for transfer or exchange may be dated as of the date to which interest has been paid in full on the Bonds surrendered;and provided further,that if the date of registration shall be prior to the first Interest Payment Date,the Bonds shall be dated the Date of Original Issue. All bonds issued upon transfer of the Bonds so surrendered shall be valid obligations of the County,evidencing the same obligations as the Bonds surrendered and shall be entitled to all the benefits and protection of this Resolution to the same extent as the Bonds upon transfer of which they were delivered.The County and the Registrar shall not be required to transfer any Bond during any period from any Record Date until the immediately following Interest Payment Date or to transfer any Bond called for redemption for a period of 30 days next preceding the date fixed for redemption. (c) The Registrar shall also be responsible for making the payments of principal and interest on the Bonds as the same become due from funds transferred to it by the County for such purpose,which transfers are hereby authorized without further action or order of the Board. Payments of interest due upon the Bonds shall be made by the Registrar by mailing a check in the amount due for such interest on each Interest Payment Date to the registered owner of each Bond addressed to such owner's registered address as of the Record Date as shown on the books of registration required to be maintained pursuant to this section. Payments of principal due at maturity or upon redemption prior to maturity shall be made by the Registrar upon presentation and surrender of such Bond at its Designated Office. The County and the -9- Registrar may treat the registered owner of any Bond as the absolute owner of such Bond for the purpose of making payment thereon and for all other purposes. All payments on account of principal or interest made to the registered owner of any Bond shall be valid and effectual and shall be a discharge of the County and the Registrar in respect of the liability upon such Bond or claims for interest to the extent of the sum or sums so paid. Notwithstanding the foregoing,Bonds issued in book-entry form shall be paid in accordance with Section 7. Section 10. The County hereby covenants that it shall levy an annual tax pursuant to Section 23- 120(3)(b),Reissue Revised Statutes of Nebraska,as amended,in addition to all other taxes,in an amount not to exceed 5.2¢per$100 upon the taxable value of all the taxable property in the County,subject to the County's constitutional levy limitation,to pay the principal of and interest on the Bonds when due;the County hereby irrevocably pledging said levy of taxes for such purpose. Section 11. The proceeds of the Bonds shall be held by the County Treasurer in a separate fund and used to pay the costs of issuing the Bonds and the costs of constructing the Project upon orders of the Board. Section 12. An Authorized Officer is hereby authorized to execute and deliver a Bond Purchase Agreement(the"Purchase Agreement")between the County and an underwriter(the"Underwriter"), which Underwriter shall be chosen by an Authorized Officer,with respect to the purchase of the Bonds from the County,in such form as determined necessary and appropriate in the sole discretion of an Authorized Officer. Section 13. The Bonds shall be delivered to the Registrar for registration and authentication. Upon execution,registration and authentication of the Bonds,the Registrar is authorized to deliver the Bonds to the Underwriter upon receipt of the purchase price specified in the Purchase Agreement. The Underwriter shall have the right to direct the registration of the Bonds,subject to the restrictions of this Resolution. Section 14. The Clerk is hereby directed to make and certify a transcript of the proceedings of the County precedent to the issuance of the Bonds,a copy of which transcript shall be delivered to the Underwriter. Section 15. (a) The County covenants and agrees that(1)it will comply with all applicable provisions of the Internal Revenue Code of 1986,as amended(the"Code"),including Sections 103 and 141 to 150,inclusive,necessary to maintain the exclusion from gross income for federal income tax purposes of the interest on the Bonds,and(2)it will not use or permit the use of any proceeds of the Bonds or any other funds of the County,nor take or permit any other action,nor fail to take any action,if any such action or failure to take action would adversely affect the exclusion from gross income of the interest on the Bonds. The County will,in addition,adopt such other resolutions and take such other actions as may be nervssary to comply with the Code and with all other applicable future laws,regulations,published rulings and judicial decisions,in order to ensure that the interest on the Bonds will remain excluded from federal gross income, to the extent any such actions can be taken by the County. (b) The County covenants and agrees that(1)it will comply with all requirements of Section 148 of the Code to the extent applicable to the Bonds,(2)it will use the proceeds of the Bonds as soon as practicable and with all reasonable dispatch for the purposes for which the Bonds are issued,and(3)it will not invest or directly or indirectly use or permit the use of any proceeds of the Bonds or any other funds of the County in any manner,or take or omit to take any action,that would rause the Bonds to be an"arbitrage bond"within the meaning of Section 148(a)of the Code. (c) The County covenants and agrees that it will pay or provide for the payment from time to -10- 353 ' Page time of all amounts required to be rebated to the United States of America pursuant to Section 148(1)of the Code and any U.S.Treasury Regulations applicable to the Bonds from time to time. This covenant shall survive payment in full or defeasance of the Bonds. The County specifically covenants to pay or cause to be paid to the United States of America the required amounts of rebatable arbitrage at the times and in the amounts determined by the Federal Tax Certificate,dated the date of delivery of the Bonds(the"Tax Certificate"),to be prepared by bond counsel in connection with the issuance of the Bonds. The Chair is hereby authorized to execute the Tax Certificate in the form determined necessary by the Chair and bond counsel. Notwithstanding anything to the contrary contained herein,the Tax Certificate may be amended or replaced if, in the opinion of counsel nationally recognized on the subject of municipal finance, such amendment or replacement will not adversely affect the exclusion from gross income for federal income tax purposes of the interest on the Bonds. (d) The County covenants and agrees that it will not use any portion of the proceeds of the Bonds,including any investment income earned on such proceeds,directly or indirectly,in a manner that would cause the Bonds to be considered a"private activity bond." (e) The County hereby designates the Bonds as"qualified tax-exempt obligations,"as defined in Section 265(bX3)of the Code. In addition,the County hereby represents as follows: (I) the aggregate face amount of all tax-exempt obligations(other than private activity bonds that are not "qualified 501(cX3) bonds") that will be issued by the County (and all subordinate entities thereof) during the calendar year in which the Bonds are issued is not reasonably expected to exceed$10,000,000;and (2) the County(including all subordinate entities thereof)will not issue an aggregate principal amount of tax-exempt obligations(other than private activity bonds that are not"qualified 501(c)(3)bonds")during the calendar year in which the Bonds are issued,including the Bonds,in excess of$10,000,000,without first obtaining an opinion of nationally recognized counsel in the area of municipal finance that the designation of the Bonds as a"qualified tax-exempt obligation" will not be adversely affected. The Chair is hereby authorized to take such other action as may be necessary to make effective the designation in this subsection. (g) The foregoing covenants of this section shall remain in full force and effect notwithstanding the defeasance of the Bonds pursuant to Section 16 or any other provision of this Resolution,until the final maturity date of the Bonds. Section 16.The County's obligation under this Resolution shall be fully discharged and satisfied as to the Bonds authorized and issued hereunder, and the Bonds shall no longer be deemed outstanding hereunder when payment of the principal of such Bonds plus interest thereon to the date of maturity or redemption thereof(a)shall have been made or caused to be made in accordance with the terms thereof;or (b)shall have been provided by depositing with the Registrar or in escrow with a national or state bank having trust powers,in trust solely for such payment(1)sufficient money to make such payment or(2) direct general obligations of, or obligations the principal and interest of which are unconditionally guaranteed by,the United States of America,or obligations of an agency of the United States of America ("Government Obligations"),in such amount and maturing as to principal and interest at such times,as will insure the availability of sufficient money to make such payment,and such Bonds shall cease to draw interest from the date of their redemption or maturity and,except for the purposes of such payment,shall no longer be entitled to the benefits of this Resolution;provided that notice of redemption shall have been duly given. If money shall have been deposited in accordance with the terms hereof with the Registrar as escrow agent in trust for that purpose sufficient to pay the principal of the Bonds,together with all interest due thereon to the due date thereof or to the date fixed for redemption,as the case may be,all liability of the -11- County for such payment shall forthwith cease,determine and be completely discharged,and the Bonds shall no longer be considered outstanding. Section 17. All actions heretofore taken by all officers,officials,employees and agents of the County, including without limitation the expenditure of funds and the selection, appointment and employment of bond counsel,underwriters,paying agents or registrars,in connection with the issuance and sale of the Bonds,together with all other actions taken in connection with any of the matters which are the subject hereof,be and the same is hereby in all respects authorized,adopted,specified,accepted, ratified,approved and confirmed. Seeders 18. Without in any way limiting the power,authority or discretion elsewhere herein granted or delegated,the Board hereby(a)authorizes and directs the Chair,the Clerk,the County Attorney and all other officer,officials,employees and agents of the County to carry out or cause to be carried out, and to perform such obligations of the County and such other actions as they,or any of them,in consultation with bond counsel,the Underwriters and their counsel,shall consider necessary,advisable,desirable or appropriate in connection with this Resolution and the issuance,sale and delivery of the Bonds,including, without limitation,and whenever appropriate,the execution and delivery thereof and of all other related documents,instruments,certifications and opinions,and(b)delegates,authorizes and directs the Chair the right,power and authority to exercise his independent judgment and absolute discretion in the taking of all actions and the making of all atrangs necessary,proper,appropriate,advisable or desirable in order to effectuate the issuance,sale and delivery of the Bonds.The execution and delivery by the Chair or by any such other officers,officials,employees or agents of the County of any such documents,instruments, certifications and opinions,or the doing by them of any act in connection with any of the matters that are the subject of this Resolution,shall constitute conclusive evidence of both the County's and their approval of the terms,provisions and contents thereof and all changes,modifications,amendments,revisions and alterations made therein and shall conclusively establish their absolute,unconditional and irrevocable authority with respect thereto from the County and the authorization,approval and ratification by the County of the documents,instruments,certifications and opinions so executed and the actions so taken. Section 19. If any one or more of the provisions of this Resolution should be determined by a court of competent jurisdiction to be contrary to law,then such provisions shall be deemed severable from the remaining provisions of this Resolution and the invalidity thereof shall in no way affect the validity of, the other provisions of this Resolution or of the Bonds and the registered owner of the Bonds shall retain all the rights and benefits accorded to it under this Resolution and under any applicable provisions of law. If any provisions of this Resolution shall be held or deemed to be or shall,in fact,be inoperative or unenforceable or invalid in any particular case in any jurisdiction or jurisdictions,or in all cases because it conflicts with any constitution or statute or rule of public policy,or for any other reason,such circumstances shall not have the effect of rendering the provision in question inoperative or unenforceable or invalid in any other case or circumstances,or of rendering any other provision or provisions herein contained inoperative or unenforceable or invalid to any extent whatever. Section 20. An Authorized Officer is hereby authorized to approve,deem final and deliver a Preliminary Official Statement or Preliminary Offering.Circular and a final Official Statement or final Offering Circular with respect to the Bonds on behalf of the County,all in accordance with the requirements of Reg.Sec.240.15c2-12 of the Securities and Exchange Commission. Section 21. All resolutions or orders or parts thereof in conflict with the provisions of this Resolution are to the extent of such conflict hereby repealed. Section 22. This Resolution shall be in full force and effect from and after its passage as provided by law. -12- 3541 Page DATED: ,2020. BY THE BOARD OF SUPERVISORS OF THE COUNTY OF ADAMS NEBRASKA [SEAL] Chair ATTEST: County Clerk Supervisor Thomsen presented the board with the 2020/2021 Collective Bargaining Agreement between Adams County and the Fraternal Order of Police No. 12.Thomsen has reviewed the agreement and is presenting it for board approval. Motion by Thomsen,seconded by Stromer to approve the 2020/2021 agreement between Adams County and FOP#12. Roll Call;Ayes:Stromer, Larsen, Hogan,Thomsen,Curtis, Neumann, Orthmann. Nays: None A copy of the FOP agreement is on file at the Adams County Clerk's office and the Adams County Sheriffs Department. Chairman Hogan presented an audit agreement between Adams County and the Nebraska Auditor of Public Accounts for auditing services for the 2019/2020 fiscal year. Hogan is requesting approval to sign the agreement. Motion by Neumann, seconded by Stromer to approve Chairman Hogan signing the agreement with the Nebraska Auditor of Public Accounts. Roll Call;Ayes:Stromer, Larsen, Hogan,Thomsen,Curtis, Neumann,Orthmann. Nays: None NEBRASKA AUDITOR OF PUBLIC ACCOUNTS 12414., f1"' "=., Charlie Janssen Charlie.Janssen@nebraska.gov ' i y State Auditor State Capitol,Suite 2303 Lincoln,Nebraska 68509 402-471-2111,FAX 402-471-3301 www.auditors.nebraska.gov June 26,2020 Adams County Board PO Box 2067 Hastings,NE 68901 Dear County Board Members: We are pleased to confirm our understanding of the services we are to provide Adams County for the fiscal year ended June 30,2020. We will audit the financial statements of the governmental activities,each major fund,and the aggregate remaining fund information,including the related notes to the financial statements,which collectively comprise the basic financial statements of Adams County as of and for the fiscal year ended June 30,2020 on the cash basis of accounting. We will also report on supplementary information that accompanies the County's financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of the financial statements and certain additional procedures,including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves,and other additional procedures in accordance with auditing standards generally accepted in the United States of America,and we will provide an opinion on it in relation to the financial statements as a whole,in a report combined with our auditor's report on the financial statements: 1) Combining non-major fund financial statement 2) Budgetary comparison information 3) Schedule of office activity 4) Schedule of taxes certified and collected 5) Schedule of Federal Awards,if applicable Audit Objectives The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with the cash basis of accounting and to report on the fairness of the supplementary information referred to in the above paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards,issued by the Comptroller General of the United States,and will include tests of the accounting records of the County and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the County's financial statements.Our report will be addressed to the County Board of Adams County. We cannot provide assurance that unmodified opinions will be expressed.Circumstances may arise in which it is necessary for us to modify our opinions or add emphasis-of-matter or other-matter paragraphs. If our opinions are other than unmodified,we will discuss the reasons with you in advance. If,for any reason,we are unable to complete the audit or are unable to form or have not formed opinions,we may decline to express opinions or issue reports,or may withdraw from this audit. We will also provide a report(that does not include an opinion)on internal control related to the financial statements and compliance with the provisions of laws,regulations,contracts,and grant agreements,noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report 355 I Page management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards. Audit Procedures—Compliance As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the County's compliance with the provisions of applicable laws,regulations,contracts, agreements,and grants. However,the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards. Other Services We will also assist in preparing the financial statements and related notes of Adams County in conformity with the rash basis of accounting based on information provided by you.These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. We will perform the services in accordance with applicable professional standards. The other services are limited to the financial statement services previously defined We,in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities. Management Responsibilities Management is responsible for designing,implementing,establishing,and maintaining effective internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error,including evaluating and monitoring ongoing activities,to help ensure that appropriate goats and objectives are met; following laws and regulations; and ensuring that management and financial information is reliable and properly reported.Management is also responsible for implementing systems designed to achieve compliance with applicable laws,regulations,contracts,and grant agreements.You are also responsible for the selection and application of accounting principles,for the preparation and fair presentation of the financial statements and all accompanying information in conformity with the cash basis of accounting,and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements. The cash basis of accounting differs from generally accepted accounting standards(GAAP)in that the financial statements reflect the cash received and disbursed,but do not reflect receivable or liability figures. Financial statement disclosures will reflect those that are the same as or similar to those found in financial statements prepared in accordance with GAAP. Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information.You are also responsible for providing us with(I)access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements,(2)additional information that we may request for the purpose of the audit,and(3)unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence. Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial,both individually and in the aggregate,to the financial statements taken as a whole. You are responsible for the design and implementation of programs and controls to prevent and detect fraud,and for informing us about all known or suspected fraud affecting the government involving(1)management,(2)employees who have significant roles in internal control,and(3)others where the fraud could have a material effect on the financial statements.Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees,former employees,grantors, regulators,or others.In addition,you are responsible for identifying and ensuring that the government complies with applicable laws,regulations,contracts,agreements,and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws,regulations,contracts or grant agreements,or abuse that we report. You are responsible for the preparation of the supplementary information,which we have been engaged to report on, in conformity with the cash basis of accounting. You agree to include our report on the supplementary information in any document that contains and indicates that we have reported on the supplementary information.You also agree to include the audited financial statements with any presentation of the supplementary information that includes our report thereon or make the audited financial statements readily available to users of the supplementary information no later than the date the supplementary information is issued with our report thereon. Your responsibilities include acknowledging to us in the written representation letter that (1) you are responsible for presentation of the supplementary information in accordance with the cash basis of accounting; (2)you believe the supplementary information,including its form and content,is fairly presented in accordance with the cash basis of accounting;(3) the methods of measurement or presentation have not changed from those used in the prior period(or,if they have changed, the masons for such changes); and (4) you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the supplementary information. Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations.Management is also responsible for identifying and providing report copies of previous financial audits,attestation engagements,performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter.This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits,attestation engagements,performance audits, or other studies.You are also responsible for providing management's views on our current findings,conclusions, and recommendations,as well as your planned corrective actions,for the report,and for the timing and format for providing that information. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide.You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. Further,you agree to oversee the nonaudit services by designating an individual,preferably from senior management,with suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them. We understand the County Clerk and County Treasurer are such designated individuals. Our audit of the financial statements does not relieve you or management of responsibilities. Other We understand that your employees will prepare all cash,accounts receivable,or other confirmations we request and will locate any documents selected by us for testing. Upon completion of the in house review,the Auditor of Public Accounts will provide the County with a draft copy of the audit report. The County will then be given ten calendar days in which to offer the APA written responses to any of the findings contained therein. This is done in compliance with GALAS 6.57,which states,"Auditors should obtain and report the views of responsible officials of the audited entity concerning the findings,conclusions,and recommendations in the audit report,as well as any planned corrective actions." As permitted under GAGAS 6.60,if the entity either fails or chooses not to offer the APA written responses to any of the findings contained in the examination report within the ten calendar days provided,the APA will"issue the report without receiving comments from the audited entity." Any written comments provided by the entity should be kept to a reasonable length,preferably no more than five sentences each. If a written comment received meets that criterion,the APA will include it verbatim in the report. Any written comment that exceeds the specified length will be summarized in the auditors report by the APA,as permitted under GAGAS 6.57. Per GAGAS 6.59,if the APA disagrees with any written comment received,the APA will explain in the report the reasons for disagreement. If,in the APA's opinion,any written comment is found to be "valid and supported with sufficient,appropriate evidence,"the APA will modify the report as necessary. We will provide a copy of our reports to the County;however,management is responsible for distribution of the reports and the financial statements.Unless restricted by law or regulation,or containing privileged and confidential information,copies of our reports are to be made available for public inspection. The audit documentation for this engagement is the property of the Auditor of Public Accounts and constitutes confidential information.However,subject to applicable laws and regulations,audit documentation and appropriate individuals will be made available upon request and in a timely manner to your designee,a federal agency providing direct or indirect funding,or the U.S.Government Accountability Office for purposes of a quality review of the audit,to resolve audit findings,or to carry out oversight responsibilities.We will notify you of any such request.If requested,access to such audit documentation will be provided under the supervision of the Auditor of Public Account's personnel.Furthermore,upon request,we may provide copies of selected audit documentation to the 356 ' Page aforementioned parties.These parties may intend,or decide,to distribute the copies or information contained therein to others,including other governmental agencies. The audit documentation for this engagement will be retained for a minimum of five years after the report release date or for any additional period requested by the County.If we are aware that a federal awarding agency or auditee is contesting an audit finding,we will contact the party's contesting the audit finding for guidance prior to destroying the audit documentation. Deann Haeffner is responsible for supervising the engagement and signing the reports or authorizing another individual to sign them. We believe this letter accurately summarizes the significant terms of our engagement and look forward to working with you. The most recent peer review for our office was issued August 9,2019,and expresses an unqualified opinion. A copy of this peer review report is available on our website at www.auditons.nebraska.aov. If you have any questions or feel this letter does not represent your understanding of our agreement,please feel free to call us at(402)471-2111. Sincerely, Deann Haeffner Assistant Deputy State Auditor This letter correctly sets forth our understanding of the audit agreement: County Board Cc County Treasurer Motion by Stromer,seconded by Orthmann to approve the claims and direct the county clerk to pay them out of their respective accounts. Roll Call;Ayes:Stromer, Larsen, Hogan,Thomsen, Curtis, Neumann,Orthmann. Nays: None Motion by Stromer,seconded by Orthmann to approve an officer report submitted by the Adams County Clerk. Roll Call;Ayes:Stromer, Larsen, Hogan,Thomsen, Curtis, Neumann, Orthmann. Nays: None ADAMS COUNTY BOARD OF SUPERVISORS HASTINGS,NE 68901 HEREWITH IS A TRUE AND CORRECT REPORT OF THE FEES RECEIVED IN THE COUNTY CLERK'S OFFICE FOR THE MONTH OF JUNE 2020 SHOWN BY THE FEE BOOK IN SAID OFFICE. • UCC FILING $0.00 MISCELLANEOUS RECORD S0.00 00 MARRIAGE LICENSE 550.00 COPIIES AND SEARCHES $$ FILING FEES $026. 0 000 OTHER TOTAL FEFS JUNE 2020 $824.00 SUBSCRIBED AND SWORN BEFORE ME THE 1sT DAY OF JULY 2020 COUNTY CLERK AND SWORN BEFORE ME THE 1sT DAY ADAMS Cowl,CLERK MASIT S.NE eggpt o'"E 4 2001 :Bank -, V $ 1(11/ t.t. - , I—ri • aen Hg ;FOR ' /4, i /e s�OO 200 ins r� { 04 908 38 31' i9 .- ._.__.._— 5 081n• 357 ' Page COUNTY GENERAL FIVE POINTS BANK,HEALTH REIMBURESMENT ACCO 26, 682.80 HASTINGS TRIBUNE, PRINTING/PUBLISHING 320.75 HERITAGE BANK,MISCELLANEOUS 40.00 NEBRASKA ASSOC OF CO CLERKS,DUES, SUBS,REGIST,TRAINING 125.00 NEBRASKA ASSOC OF CO CLERKS,DUES, SUBS,REGIST,TRAINING 125.00 CULLIGAN OF HASTINGS,MISCELLANEOUS 44 .80 MICROFILM IMAGING SYSTEM,EQUIPMENT RENTAL - OFFICE 35.00 EAKES OFFICE SOLUTIONS, SUPPLIES - OFFICE 53.47 HASTINGS TRIBUNE, PRINTING/PUBLISHING 176.35 HOMETOWN LEASING,EQUIPMENT RENTAL - OFFICE 340.30 HOMETOWN LEASING,COPY MACH RENT 199.00 HASTINGS TRIBUNE, PRINTING/PUBLISHING 220.00 EAKES OFFICE SOLUTIONS, PRINTING/PUBLISHING 451.36 HASTINGS TRIBUNE, PRINTING/PUBLISHING 32.40 COMPUTER CONSULTANTS INC, DATA PROCESSING COSTS 314.25 DEREK TERWEY,MENTAL HEALTH BOARD COSTS 608.00 RUANN ROOT,MENTAL HEALTH BOARD COSTS 133.00 JOHN C FOLCIK,MENTAL HEALTH BOARD COSTS 133.00 SARA BOCKSTADTER,MENTAL HEALTH BOARD COSTS 221.35 LYNN FOLCIK,MENTAL HEALTH BOARD COSTS 411.35 BEV PATITZ,MENTAL HEALTH BOARD COSTS 411.35 MICHELLE R. SMITH,MENTAL HEALTH BOARD COSTS 285.00 JENIFER KNUTH,MENTAL HEALTH BOARD COSTS 285.00 ADAMS COUNTY SHERIFF FEE ACCT ,MENTAL HEALTH BOARD COSTS 87.50 ADAMS COUNTY CLERK OF DIST CRT, DISTRICT COURT COSTS 2,210.00 CULLIGAN OF HASTINGS,MISCELLANEOUS 20.90 US POSTAL SERVICE, JUROR FEES 550.00 MICROFILM IMAGING SYSTEM,EQUIPMENT RENTAL - OFFICE 175.00 BUSINESS WORLD PRODUCTS,SUPPLIES - OFFICE 164.68 EAKES OFFICE SOLUTIONS, SUPPLIES - OFFICE 171.98 ADAMS COUNTY SHERIFF FEE ACCT , SHERIFF'S FEES 18 .50 BILL AYCOCK, SHERIFF'S FEES 65.00 CULLIGAN OF HASTINGS,MISCELLANEOUS 42 .00 EAKES OFFICE SOLUTIONS, SUPPLIES - OFFICE 61.07 HOMETOWN LEASING,OFFICE EQUIPMENT 398.00 KOENIG INVESTIGATIVE AGENCY,CRIMINAL INVEST & PROSEC. 183.00 NGUYEN INTERPRETING,COURT RELATED COSTS 70.00 ANDERSON KLEIN BREWSTER BRANDT,ATTRNY FEES-COURT APPOINT 2, 998.15 BOCKSTADTER & GLEN LAW LLC,ATTRNY FEES-COURT APPOINT 104.50 GODING LAW LLC,ATTRNY FEES-COURT APPOINT 1, 762.25 SKALKA & BAACK LAW FIRM,ATTRNY FEES-COURT APPOINT 6,350.00 SKALKA & BAACK LAW FIRM,ATTRNY FEES-COURT APPOINT 3,899.00 SKALKA & BAACK LAW FIRM,ATTRNY FEES-COURT APPOINT 4, 909.00 SKALKA & BAACK LAW FIRM,ATTRNY FEES-COURT APPOINT 4, 906.00 STEHLIK LAW FIRM PC LLO,ATTRNY FEES-COURT APPOINT 380.00 THOMAS S STEWART,ATTRNY FEES-COURT APPOINT 247.00 SULLIVAN SHOEMAKER PC LLO,ATTRNY FEES-COURT APPOINT 105.50 SULLIVAN SHOEMAKER PC LLO,ATTRNY FEES-COURT APPOINT 3, 625.00 SULLIVAN SHOEMAKER PC LLO,ATTRNY FEES-COURT APPOINT 4,209.50 DEREK TERWEY,ATTRNY FEES-COURT APPOINT 1, 472.50 DEREK TERWEY,ATTRNY FEES-COURT APPOINT 2,745.50 THEOBALD LAW OFFICE,ATTRNY FEES-COURT APPOINT 3,503.00 BROCK ILIFF,CELL PHONES 25.00 DEREK MONIE,CELL PHONES 25.00 THOMAS REICHERT,CELL PHONES 25.00 LONNIE P ACKERMAN,MISCELLANEOUS LABOR 275.00 AUTO VALUE - HASTINGS,VEHICLE REPAIR 189.35 BIG G COMMERCIAL HARDWARE INC ,CHEMICALS UN RES 52. 60 BLACK HILLS ENERGY,UTILITIES 37. 96 CARS & STRIPES, PAVEMENT MARKING 1, 990. 60 CITY OF HASTINGS,HAZ. MAT 90.50 CULLIGAN OF HASTINGS,OTHER EQUIPMENT 253.00 CULLIGAN OF HASTINGS,CHEMICALS UN RES 194.45 DUTTON LAINSON CO,BLDG REPAIR-COURTHOUSE 114.77 HARTLAND CLEANING SERVICES, JANITORIAL AGREEMENTS 9, 582.77 EAKES OFFICE SOLUTIONS, JANITORIAL SUPPLIES 717 . 69 EAKES OFFICE SOLUTIONS,MISCELLANEOUS 480.00 HASTINGS UTILITIES,UTILITIES 3, 110.93 JC LAWN CARE,MISCELLANEOUS LABOR 160.00 LANDMARK IMPLEMENT INC,OTHER EQUIPMENT 2,000.00 LAWSON PRODUCTS, JANITORIAL SUPPLIES 218.89 358 I Page LOUP VALLEY LIGHTING INC, JANITORIAL SUPPLIES 3, 075.00 MENARDS,MISCELLANEOUS SUPPLIES 57.89 MENARDS, FORK LIFT 49.44 MENARDS,BLDG REPAIR-COURTHOUSE 181. 96 MENARDS, FORK LIFT 56. 93 MENARDS,MISCELLANEOUS SUPPLIES 41.15 NIRMA,BLDG/CONTENTS INSURANCE 19, 288.20 NIRMA,WORKMEN'S COMPENSATION - 93, 690.00 NIRMA, INSURANCE - GENERAL LIABI 9, 091.20 NIRMA, INSURANCE PREMIUMS 6, 287.20 NIRMA,CYBER LIABILITY INSURANCE 872 .00 NIRMA, INSURANCE - GENERAL LIABI 454 .56 NIRMA, INSURANCE PREMIUMS 314 .36 NIRMA,BLDG/CONTENTS INSURANCE 642. 94 NIRMA,UMB INS 16, 300.00 NIRMA,OFFICIAL & EMPLOYEE BONDS 3, 498.00 NIRMA, INSURANCE - GENERAL LIABI 8, 932 .00 W G PAULEY LUMBER CO,BUIDING & GROUNDS SUPPLIE 263.40 W G PAULEY LUMBER CO,BLDG REPAIR-COURTHOUSE 20.39 W G PAULEY LUMBER CO,BUIDING & GROUNDS SUPPLIE 526.80 PRECISION SPRINKLERS INC,MISCELLANEOUS LABOR 62 .20 PROTEX CENTRAL INC,MAINTENANCE AGREEMENTS 32 .00 RASMUSSEN MECHANICAL SERVICES ,MAINTENANCE AGREEMENTS 919.25 RUTT'S HEATING & AIR CONDITION,HEATING AND AIR CONDITION 3, 159.78 SCHINDLER ELEVATOR CORPORATION,MAINTENANCE AGREEMENTS 173. 61 SOUTHERN POWER DISTRICT,UTILITIES 359.25 WOODWARDS DISPOSAL SERVICE,GARBAGE 440. 60 EAKES OFFICE SOLUTIONS, SUPPLIES - OFFICE 126.22 EAKES OFFICE SOLUTIONS,EQUIPMENT RENTAL - OFFICE 24. 90 HOMETOWN LEASING,EQUIPMENT RENTAL - OFFICE 328 .00 TWILA BANKSON,MILEAGE ALLOWANCE 47 .73 TWILA BANKSON, POSTAL SERVICES 2.75 PATRICIA EVANS,MILEAGE ALLOWANCE 159.28 A & A LEASING INC,CONTRACT SERV 1,000.00 AUTO GLASS EXPERTS LLC,EQUIPMENT - FUEL 35.00 ADAMS COUNTY SHERIFF FEE ACCT ,MISCELLANEOUS 226.41 BLUE TO GOLD,DUES, SUBS,REGIST,TRAINING 1, 043.00 CAPITAL BUSINESS SYSTEMS,CONTRACT SERV 349.02 GALLS LLC,UNIFORM ALLOWANCE 170.76 GRAHAM TIRE GRAND ISLAND,EQUIPMENT - FUEL 20.28 HASTINGS FORD-LINCOLN,EQUIPMENT - FUEL 194 .54 HOMETOWN LEASING,OFFICE EQUIPMENT 174 . 90 HOMETOWN LEASING,EQUIPMENT RENTAL - OFFICE 246.37 HOMETOWN LEASING,OFFICE EQUIPMENT 118 .49 INTERSTATE ALL BATTERY CENTER ,CARS/TRKS/TRLRS 28. 92 JANITOR INC, JANITORIAL AGREEMENTS 578.32 SAMANTHA R JOHNSON,DATA PROCESSING COSTS 52.00 KENESAW MOTOR CO INC,EQUIPMENT - FUEL 120.08 KENESAW MOTOR CO INC,TRAVEL EXPENSES 50.55 LYNN PEAVEY COMPANY, SHERIFF COSTS 81.70 NAPA AUTO PARTS,EQUIPMENT - FUEL 34 . 90 PLATTE VALLEY OF HASTINGS INC ,EQUIPMENT - FUEL 467.50 PLATTE VALLEY OF HASTINGS INC ,RADIO REPAIR 492.75 NEBRASKA PUBLIC HLTH EVIRO LAB, SHERIFF COSTS 210.00 VAUGHANS PRINTERS INC, PRINTING/PUBLISHING 461.44 VAUGHANS PRINTERS INC, PRINTING/PUBLISHING 175.27 VERIZON CONNECT NWF INC,EQUIPMENT - FUEL 146.46 VERIZON CONNECT NWF INC,TRAVEL EXPENSES 31.31 ADAMS COUNTY ATTORNEYS OFFICE , LIBRARY BOOKS 4. 19 ADAMS COUNTY ATTORNEY,COURT RELATED COSTS 10.00 ADAMS COUNTY REGISTER OF DEEDS,TAX FORCLOSURE COST 16.00 BOONE COUNTY SHERIFF, JUVENILE COURT COSTS 30.20 BUFFALO COUNTY SHERIFF OFFICE ,COURT RELATED COSTS 24.76 BUSINESS WORLD PRODUCTS,SUPPLIES - OFFICE 22.21 CLAY COUNTY SHERIFF, JUVENILE COURT COSTS 53.22 CLAY COUNTY SHERIFF,COURT RELATED COSTS 29.88 CLERK OF DIST COURT DOUGLAS CO,COURT RELATED COSTS 7 .75 CULLIGAN OF HASTINGS, SUPPLIES - OFFICE 68 .30 DOUGLAS COUNTY SHERIFF,COURT RELATED COSTS 9.42 EAKES OFFICE SOLUTIONS, SUPPLIES - OFFICE 774.74 ELITE COURT REPORTING SERV INC,COURT RELATED COSTS 163.40 HALL COUNTY COURT,COURT RELATED COSTS 10.25 359IPage JOYCE HASSELBALCH,COURT RELATED COSTS 75.75 HALL COUNTY SHERIFF,COURT RELATED COSTS 96.40 HALL COUNTY SHERIFF, JUVENILE COURT COSTS 8.42 HALL COUNTY SHERIFF,COURT RELATED COSTS 22.28 HALL COUNTY DISTRICT COURT,COURT RELATED COSTS 12.00 HAMILTON COUNTY COURT,COURT RELATED COSTS 4.25 HASTINGS TRIBUNE,JUVENILE COURT COSTS 118.84 HOMETOWN LEASING,EQUIPMENT RENTAL - OFFICE 638.50 LANCASTER COUNTY SHERIFF, JUVENILE COURT COSTS 6.00 LANCASTER COUNTY SHERIFF,COURT RELATED COSTS 6.00 MADISON COUNTY DISTRICT COURT ,COURT RELATED COSTS 4.75 MICROFILM IMAGING SYSTEM,EQUIPMENT RENTAL - OFFICE 510.00 NEBRASKA SUPREME COURT,LIBRARY BOOKS 628 .20 PHYSICIANS LABORATORY PC,AUTOPSY COSTS 2, 564 .00 RAF LLC,AUTOPSY COSTS 339.00 SOFTWARE UNLIMITED, DATA PROCESSING COSTS 567.50 TRANSUNION RISK & ALTERNATIVE ,COURT RELATED COSTS 50.00 YORK COUNTY COURT,COURT RELATED COSTS 3.00 YORK COUNTY SHERIFF, JUVENILE COURT COSTS 142.00 ALLO COMMUNICATIONS, INTERNET SERVICE 205.00 ALLO COMMUNICATIONS,TELEPHONE SERVICES 472.29 CHARTER COMMUNICATIONS, INTERNET SERVICE 399.00 DAS STATE ACCOUNTING,EQUIPMENT RENTAL - OFFICE 704.00 VERIZON WIRELESS,CELL PHONES 162.49 WINDSTREAM,TELEPHONE SERVICES 2, 170.02 WINDSTREAM,TELEPHONE SERVICES 150.00 WINDSTREAM,TELEPHONE SERVICES 285.21 ADAMS COUNTY JAIL/SHERIFF,BOARD OF PRISONERS - FOOD 2, 737.31 ALLENS OF HASTINGS INC, JAIL SUPPLIES 14.40 ALLENS OF HASTINGS INC,COMMISSARY 72.00 ALLENS OF HASTINGS INC, JANITORIAL SUPPLIES 196.32 ALLENS OF HASTINGS INC, JAIL SUPPLIES 43. 92 AUCA CHICAGO LOCKBOX,MISCELLANEOUS 73.95 BERTS REXALL DRUGS INC,MED-HOSP PRISONERS 400.34 BERTS REXALL DRUGS INC,MED-HOSP PRISONERS 14 .49 CASH WA DISTRIBUTING,BOARD OF PRISONERS - FOOD 2, 182.87 CHARM-TEX INC, PROVISIONS & CLOTHING 281.40 SAINT FRANCIS MEDICAL CENTER,MED-HOSP PRISONERS 4, 749. 60 CITY OF HASTINGS,MISCELLANEOUS 10.50 CRAWFORD SUPPLY CO,COMMISSARY 36.72 CULLIGAN OF HASTINGS,MISCELLANEOUS 63. 15 EAKES OFFICE SOLUTIONS, SUPPLIES - OFFICE 50.44 EAKES OFFICE SOLUTIONS, JAIL SUPPLIES 68 .37 EAKES OFFICE SOLUTIONS, SUPPLIES - OFFICE 155.43 EAKES OFFICE SOLUTIONS, JAIL SUPPLIES 149. 99 EAKES OFFICE SOLUTIONS, SUPPLIES - OFFICE 129. 99 EAKES OFFICE SOLUTIONS, JAIL SUPPLIES 13.22 EAKES OFFICE SOLUTIONS,DUES,SUBS,REGIST,TRAINING 172.52 EAKES OFFICE SOLUTIONS, JAIL SUPPLIES 117.50 HALL COUNTY DEPT OF CORRECTION,BOARD OF PRISONERS - FOOD 8,309.00 HALL COUNTY DEPT OF CORRECTION,MED-HOSP PRISONERS 45.99 HASTINGS RADIOLOGY ASSOC PC,MED-HOSP PRISONERS 22.35 HOBART SALES & SERVICE,OTHER EQUIPMENT REPAIR 801. 68 JACOBI 'S CARPET ONE,COURTHOUSE REMODELING 22. 93 KEEFE SUPPLY COMPANY,COMMISSARY 2, 016.34 KEITHS PHARMACIES,MED-HOSP PRISONERS 1, 389.59 KEITHS PHARMACIES,MED-HOSP PRISONERS 503.07 KEITHS PHARMACIES,MED-HOSP PRISONERS 686.36 LINCOLN JOURNAL STAR, DUES, SUBS,REGIST,TRAINING 741.00 RAQUEL MAAR,MATRON 45.00 MARY LANNING HEALTHCARE,MED-HOSP PRISONERS 19,323.47 MONTE MALOUF JR & ASSOC,LAUNDRY-PRISONERS 511.52 SANDHILLS ORAL &,MED-HOSP PRISONERS 410.00 STATE OF NEBRASKA,BOARD OF PRISONERS - FOOD 6,508 .64 STATE OF NEBRASKA,MED-HOSP PRISONERS 2, 913.24 US FOODS INC,BOARD OF PRISONERS - FOOD 1, 183.27 WALMART,MED-HOSP PRISONERS 100.25 WESTFIELD PHARMACY,MED-HOSP PRISONERS 7.00 WILLIAMS EXTERMINATING CO, SHERIFF COSTS 18.00 WILLIAMS EXTERMINATING CO,MISCELLANEOUS 28.00 WILLIAMS EXTERMINATING CO,SHERIFF COSTS 18 .00 WINDSTREAM,COMMISSARY 82 .16 360IPage YORK GENERAL HOSPITAL,MED-HOSP PRISONERS 360.58 CENTURY LINK,TELEPHONE SERVICES 150. 94 CULLIGAN OF HASTINGS,MISCELLANEOUS 116.25 CULLIGAN OF KEARNEY,MISCELLANEOUS 12.00 GIBBINS TELECOM,TELEPHONE SERVICES 70.00 HOMETOWN LEASING,EQUIPMENT RENTAL - OFFICE 1, 772.98 NEBRASKA TECH & TELECOM INC,TELEPHONE SERVICES 124 .71 PHELPS COUNTY TREASURER,TELEPHONE SERVICES 51.23 PHELPS COUNTY TREASURER, POSTAL SERVICES 170.10 QUILL CORPORATION, SUPPLIES - OFFICE 14.58 CITY OF HASTINGS,AMBULANCE COSTS 5,208.37 ADAMS COUNTY EMERGENCY MGMT,DUES, SUBS,REGIST,TRAINING 100.00 ALERTSENSE INC, PUBLIC SAFETY BY OTHERS 9, 112.50 CITY OF HASTINGS,TELEPHONE 94. 69 DAS STATE ACCOUNTING,SP PROJ6-18SHSP-PET GRANT 739.00 EAKES OFFICE SOLUTIONS, SUPPLIES - OFFICE 117. 64 HASTINGS UTILITIES,UTILITIES 377.82 MIDWEST CARD AND ID SOLUTIONS , SP PROJ7-19SHSP-PET GRANT 8, 000.00 PLATTE VALLEY OF HASTINGS INC ,COMMUNICATION EQUIP 1, 164.00 PLATTE VALLEY COMM-KRNY,SP PROJ6-18SHSP-PET GRANT 2, 606.06 PRESTO-X,MAINTENANCE AGREEMENTS 39.00 RON PUGHES,CELL PHONES 25.00 G4S SECURE SOLUTIONS INC, SECURITY CONTRACTS BY 0TH 5, 412.54 HASTINGS TRIBUNE, PRINTING/PUBLISHING 61.85 NEBRASKA WEED CONTROL ASSOC,DUES, SUBS,REGIST,TRAINING 120.00 APFEL FUNERAL HOME & CREMATION,COUNTY BURIALS 1, 400.00 DEWITT FUNERAL & CREMATI,COUNTY BURIALS 1, 400.00 ADAMS COUNTY SHERIFF FEE ACCT , SHERIFF' S FEES 5,342. 62 BUSINESS WORLD PRODUCTS, SUPPLIES-COPY 118.00 FIRST CONCORD BENEFITS GROUP,CAFETERIA PLAN ADMIN FEES 357.50 HEALTH & HUMAN SERVICES, INSTITUTIONAL COSTS 465.00 HOWARDS GLASS LLC,COURTHOUSE BUILDING 695. 14 MIDWEST CONNECT, POSTAL SERVICES 3, 000.00 MIDWEST CONNECT, POSTAL SERVICES 3, 000.00 REGION 3 BEHAVIORAL HLTH SRVCS,MENTAL HEALTH SERVICES AC 6, 894 .44 ADAMS COUNTY TREASURER, INTER-FUND TRANSFERS 163,737. 96 RON SEYMOUR,MILEAGE ALLOWANCE 49.45 ROAD - BRIDGE FIVE POINTS BANK,HEALTH REIMBURESMENT ACCO 6,274 .15 ADAMS COUNTY HWY DEPARTMENT, POSTAL SERVICES 55.00 AUTO GLASS EXPERTS LLC,RD EQ REP PARTS 135.00 AUTO GLASS EXPERTS LLC,RD EQ REP LABOR 130.00 AUTO VALUE - HASTINGS,SMALL TOOLS, ETC. 13.29 AUTO VALUE - HASTINGS,SUPPLIES - SHOP 329.53 AUTO VALUE - HASTINGS, SMALL TOOLS, ETC. 29.88 AUTO VALUE - HASTINGS, SUPPLIES - SHOP 80.04 BAUER BUILT,MACH EQ TIRES & REP 469.80 BIG G COMMERCIAL HARDWARE INC ,BUILDING REPAIR 110.50 BIG G COMMERCIAL HARDWARE INC , SUPPLIES - MISCELLANEOUS 39.14 BIG G COMMERCIAL HARDWARE INC , SUPPLIES - SHOP 23.69 BIG G COMMERCIAL HARDWARE INC , SMALL TOOLS, ETC. 24 . 99 BOSSELMAN ENERGY INC,MACH EQ GREASE OIL 666. 96 CENTRAL NEBRASKA BOBCAT,ROAD EQUIPMENT RENTAL 230.00 CENTRAL NEBRASKA EQUIPMENT,RD EQ REP PARTS 184.20 CHARTER COMMUNICATIONS, INTERNET SERVICE 99. 99 CONSOLIDATED CONCRETE CO,MATERIALS - CONCRETE, ETC 1,826.00 COOPERATIVE PRODUCERS INC,MACH EQ GREASE OIL 6,046.90 COOPERATIVE PRODUCERS INC,EQUIPMENT - FUEL 5,221.16 EAKES OFFICE SOLUTIONS, SUPPLIES - OFFICE 11.82 EAKES OFFICE SOLUTIONS, JANITORIAL SUPPLIES 44. 96 EAKES OFFICE SOLUTIONS, SUPPLIES - OFFICE 43.51 EAKES OFFICE SOLUTIONS,EQUIPMENT RENTAL - OFFICE 1, 162.05 FILTER CARE, SUPPLIES - SHOP 325. 95 FLEET PRIDE INC,RD EQ REP PARTS 377.51 GLENWOOD TELECOMMUNICATIONS,MISCELLANEOUS 3,537 .10 HALL COUNTY NEBRASKA, INLAND MARINE INSURANCE 37.00 HALL COUNTY NEBRASKA, INSURANCE - MULTI PERIL - 230.33 HASTINGS OUTDOOR POWER LLC,OTHER EQUIPMENT REPAIR 8 . 99 HASTINGS OUTDOOR POWER LLC,MACH EQ GREASE OIL 43. 92 HOMETOWN LEASING,EQUIPMENT RENTAL - OFFICE 282.60 IDEAL ELECTRIC INC,BUILDING REPAIR 1, 628 .47 INTEGRATED SECURITY SOLUTIONS ,MISCELLANEOUS 1,347.00 361 ' Page KENESAW MOTOR CO INC,RD EQ REP PARTS 545. 94 KENESAW MOTOR CO INC,RD EQ REP LABOR 270.00 MADISON NATIONAL LIFE, DISABILITY INSURANCE 10.84 MATT FRIEND TRUCK EQUIP INC,RD EQ REP PARTS 159.00 MATT FRIEND TRUCK EQUIP INC,EXPRESS/FREIGHT 34. 90 MATT FRIEND TRUCK EQUIP INC,RD EQ REP PARTS 130.00 MCCONNELL CLEANING,JANITORIAL AGREEMENTS 650.00 MID-NEBRASKA AGGREGATE INC,MATERIALS - GRAVEL & BORR 82, 950.84 NAPA AUTO PARTS,RD EQ REP PARTS 10.30 NAPA AUTO PARTS, SUPPLIES - SHOP 58.58 NAPA AUTO PARTS,RD EQ REP PARTS 284 .23 NAPA AUTO PARTS,MACH EQ GREASE OIL 49.08 NAPA AUTO PARTS,RD EQ REP PARTS 39. 94 NAPA AUTO PARTS, SUPPLIES - SHOP 227 .33 NAPA AUTO PARTS,RD EQ REP PARTS 8.15 NEBRASKA TRUCK CENTER,RD EQ REP PARTS 720.17 NEBRASKA TRUCK CENTER,EXPRESS/FREIGHT 38 .00 NIRMA, INSURANCE - GENERAL LIABI 13, 182.24 NIRMA, INSURANCE PREMIUMS 9, 116.44 NIRMA,BLDG/CONTENTS INSURANCE 12,215.86 NIRMA, INSURANCE - GENERAL LIABI 5, 653.00 QUALITY SOUND & COMM INC,WATER 552.72 SANITARY OUTDOOR SERVICE INC, JANITORIAL SUPPLIES 86.25 STATE OF NEBRASKA,EQUIPMENT - FUEL 3, 065.00 THOMSEN OIL COMPANY,EQUIPMENT - FUEL 4,211.86 TITAN MACHINERY INC. ,RD EQ REP PARTS 44.32 VERIZON CONNECT NWF INC,ENGINEERING/TECHNICAL EQU 180. 95 WOODWARDS DISPOSAL SERVICE,GARBAGE 125.00 RURAL RD IMP DST 2013/1Y WERNER CONSTRUCTION CO,BITUMINOUS SURFACE CONTRA 165,506. 95 PRESERVATION & MODERNIZATION MICROFILM IMAGING SYSTEM,EQUIPMENT RENTAL - OFFICE 184.00 HEALTH FUND JUDY MIGNERY,HEALTH-ACCIDENT - COUNTY 100.37 INHERITANCE TAX ESTATE OF HOLLY L TIMM,COURT ORDERED OVERPYMT RE 2, 877.99 WEST GROUP PAYMENT CENTER,LAW LIBRARY 2, 879.38 JUVENILE SERVICES CARISSA L UHRMACHER, JUV GRANT COMMUNITY, 19-CB 44.00 CASA,JUV GRANT COMMUNITY, 19-CB 2, 940.29 MENTORING WORKS INC, JUV GRANT COMMUNITY, 19-CB 944.01 REVIVE INC, JUV GRANT COMMUNITY, 19-CB 1, 950.00 YWCA,JUV GRANT COMMUNITY, 19-CB 2,771. 97 ESCROW HOLDING FUND ACE/EATON METALS, INC,MISCELLANEOUS 9, 490.00 CONSOLIDATED CONCRETE AGGREG,MISCELLANEOUS 23, 916.48 MID-NEBRASKA AGGREGATE INC,MISCELLANEOUS 644. 19 POTTERS INDUSTRIES LLC,MISCELLANEOUS 12, 000.00 DIAMOND VOGEL,MISCELLANEOUS 39, 420.00 WERNER CONSTRUCTION CO,MISCELLANEOUS 34, 72 Lee Hogan Ramona R.Thomas Adams County Board Chairman Adams County Clerk 362 ' Page Adams County Board of Supervisors Board of Equalization Minutes Courthouse,Adams County,Tuesday July 7,2020 A meeting of the Adams County Board of Equalization was held with Chairman Lee Hogan presiding,to reconsider action taken at the June 16, 2020 Board of Equalization meeting, relating to the Lifehouse Church property tax exemption and to hear and take action on a request to consider a homestead exemption. Roll call members present, Michael Stromer- District 1,Glen Larsen—District 2, Lee Hogan- District 3, Scott Thomsen—District 4, Dale Curtis- District 5,Chuck Neumann—District 6, Eldon Orthmann—District 7. Notice of the meeting was published in the Hastings Tribune and all involved parties were notified of the meeting by mail. Motion by Orthmann, seconded by Stromer to meet as a Board of Equalization Roll Call;Ayes:Stromer, Larsen, Hogan,Thomsen,Curtis, Neumann,Orthmann. Nays: None Entered Board of Equalization at 10:06 a.m. Motion by Neumann, seconded by Orthmann to reconsider action taken at the June 16, 2020 Board of Equalization meeting, allowing a property tax exemption for Lifehouse Church.Roll Call;Ayes:Stromer, Larsen, Hogan,Thomsen, Curtis, Neumann, Orthmann. Nays: None Adams County Assessor,Jackie Russell, presented the Board with a letter from Ruth Sorensen,a property tax administrator with the Nebraska Department of Revenue, regarding the decision the Adams County Board of Equalization made on June 16, 2020 regarding the waiving of property taxes for Lifehouse Church in Hastings. NEBRI &KA Good Life. Great Service. DEPARTMENT OF REVENUE July 6,2020 Jackie Russell, Adams County Assessor 500 W. 4th St. Hastings NE 68901 Dear Ms. Russell, This is in response to your request for a letter regarding the June 16,2020,Adams County Board of Equalization (CBOE)decision to grant a permissive exemption from property tax for property owned by Lifehouse Church. It is my understanding that the decision to grant this exemption may be reconsidered at the CBOE meeting on July 7, 2020. Following is the law related to the granting of a permissive exemption which should be considered by the CBOE. The filing of a permissive exemption is addressed in Neb. Rev. Stat. 77-202.01,which states in relevant part: 363 I Page (1)Any organization or society seeking a tax exemption provided in subdivisions(1Xc) and(d)of section 77-202 for any real or tangible personal property,except real property used for cemetery purposes,shall apply for exemption to the county assessor on or before December 31 of the year preceding the year for which the exemption is sought on forms prescribed by the Tax Commissioner... (2)Any organization or society which fails to file an exemption application on or before December 31 may apply on or before June 30 to the county assessor.The organization or society shall also file in writing a request with the county board of equalization for a waiver so that the county assessor may consider the application for exemption.The county board of equalization shall grant the waiver upon a finding that good cause exists for the failure to make application on or before December 31... In reviewing the information regarding the property at issue here, Lifehouse Church purchased this property on May 29, 2019. Since the property was purchased after January 1, 2019, the applicable statute is Neb.Rev.Stat.§77-202.03 which states in relevant part: ...(3)(a)If any organization or society seeks a tax exemption for any real or tangible personal property acquired on or after January 1 of any year or converted to exempt use on or after January 1 of any year,the organization or society shall make application for exemption on or before July 1 of that year as provided in subsection(1)of section 77-202.01.The procedure for reviewing the application shall be as in sections 77-202.01 to 77-202.05,except that the exempt use shall be determined as of the date of application and the review by the county board of equalization shall be completed by August 15. (b)If an organization as described in subdivision(1)(c)or(d)of section 77- 202 purchases,between July 1 and the levy date,property that has been granted tax Property Assessment Division PO Box 94818 Ruth A.Sorensen,Administrator Lincoln,Nebraska 68509-4818 revenue.nebraska.gov/PAD PHONE 402-471-5984 FAX 402-471-5993 Jackie Russell,Adams County Assessor July 6,2020 Page 2 exemption and the property continues to be qualified for a property tax exemption,the purchaser shall on or before November 15 make application for exemption as provided in section 77-202.01.The procedure for reviewing the application shall be as in sections 77-202.01 to 77-202.05,and the review by the county board of equalization shall be completed by December 15.(emphasis added). The Property Tax Exemption Regulations also address purchasing property to be converted to an exempt use after January 1,but on or before July 1 in REG-40-007 PROPERTY TRANSFERS OR USE CONVERSIONS DURING TAX YEAR.REG-40-007.01 states: When an organization or society seeks an exemption for property,except motor vehicles, acquired or converted to exempt use after January 1,but on or before July 1 of any year, the organization or society must file an Exemption Application for Tax Exemption on Real and Personal Property by Qualifying Organizations, Form 451,with the county assessor on or before July 1 and comply with all application procedures and requirements. To qualify for an exemption,the property must be used for exempt purposes as of the date of application.Failure to file the application on or before July 1 disqualifies the property for an exemption for that tax year.The county board of equalization must review the application for exemption by August 15 following the date of application,as prescribed in REG-40-006.07 and REG-40-006.08.(emphasis added). It is my understanding that Lifehouse Church has not filed a permissive exemption application, Form 451,for the 2019 assessment year.Based on the foregoing laws,for property acquired after January 1,2019, but before July 1,2019,that is being converted to an exempt use,a Form 451 had to be filed by July 1,2019, to be considered for an exemption from property tax;otherwise, the property would be disqualified for exemption for that tax year. Here,the property in question was acquired in May 2019 and, to date, no Form 451 has been filed for the 2019 assessment year,again,failure to file the Form 451 on or before July 1,2019 disqualifies this property for a property tax exemption for 2019. This information is also being provided to the CBOE chairperson and Adams County Attorney.If anyone has any questions,please feel free to contact me. For the Tax Commissioner Sincerely, iqW16 4""Settilli Ruth A.Sorensen Property Tax Administrator 402-471-5962 ruth.sorensenAnebraska.gov • cc: Lee Hogan,Chairperson,Adams County Board of Equalization Donna Fegler Daiss,Adams County Attorney 364 IPage Assessor Russell informed the board that there is no action she can take to correct the action taken by the board on June 16, 2020 and that the action the board took does not comply with Nebraska law. Supervisor Neumann requested clarification on the timeline in which entities need to file for an exemption;which assessor Russell provided. Motion by Neumann, seconded by Larsen to rescind the previous action for Lifehouse Church for the 2019 property tax exemption. Roll Call;Ayes:Stromer, Larsen, Hogan,Thomsen,Curtis, Neumann, Orthmann. Nays: None Lifehouse Church representative Paige Mackey address the board to voice her disappointment on the decision and to suggest more guidance be provided to tax exempt entities on the process of seeking exemption. Donna Gregory, a property owner residing at 1415 N Kansas Avenue in Hastings, presented the board with a formal request to extend the deadline for her 2020 homestead exemption application. July 2,2020 Barry&Donna Gregory 1415 N Kansas Ave Hastings NE 68901 County Clerk Board, Will you please extend my 2020 NE Homestead Exemption application due date for the following reasons. On March 2,2020 I went to the county assessor's office to sign the paperwork they had waiting for me.I signed the paperwork but 2 of the ladies there could not figure out my income.I told them that it looked like my tax return wasn't correct.After I signed the paperwork they sent me home with the originals,not the copies. My tax preparer,AARP at the library,could not redo my taxes because of the shutdown of COVID-19.The tax preparers had made a large mistake&it needed to be an amended.Finally on July 1,2020 the AARP tax preparers could reopen&do the amended return. Today I called the C.Assessor&was told if I had returned the original form they could have extended my form until July 15th.They sent me home with the originals that I signed on March 2,2020&they kept the copies,which they should have kept the original signed paperwork. County Assessor's office also said they had called me 2 times.When I told them my phone#today,they had the wrong phone#. I knew I had to wait until I had my taxes corrected to give them the correct information. Would you please except my Homestead Exemption Application? I am not blaming no body,I am desperate for your help. Thank you for your consideration. Mrs. Donna G/owre:•ry i 4 1 Ms.Gregory provided the formal letter requesting the extension along with her corrected tax return. Board members clarified with Assessor Russell if the board was allowed to take such action.Assessor Russell stated the board may provide the extension,allowing her to review the application for consideration. Motion by Curtis,seconded by Thomsen to approve granting a deadline extension for a homestead exemption application for Donna Gregory. Roll Call;Ayes:Stromer, Larsen, Hogan,Thomsen,Curtis, Neumann, Orthmann. Nays: None 365IPage Motion by Orthmann, seconded by Stromer to exit Board of Equalization and resume regular session. Roll Call;Ayes:Stromer, Larsen, Hogan,Thomsen,Curtis, Neumann, Orthmann. Nays: None Regular session resumed at 10:28 a.m. Lee Hogan Adams County Board Chairman Ramona R.Thomas Adams County Clerk 366 I Page