Nebraska Association of County Officials

1335 H Street Lincoln, NE 68508

Phone: (402) 434-5660
Fax: (402) 434-5673
NACO Board of Directors Hires Jon Cannon
As New Deputy Director
NACO accepted 50 applications for the position of NACO Deputy Director. NACO hired a search firm, Zelle Human Resource Solutions to conduct initial reviews and interviews. The search firm did initial face to face interviews with 13 applicants and recommended 6 candidates to the NACO Transition Committee. The NACO Transition Committee reviewed and interviewed the candidates and made a selection that was confirmed by the NACO Board of Directors.
Jon Cannon brings a wealth of experience with him in his 20 years of working at the Nebraska Department of Revenue. He knows county and state government and is excited about this opportunity.
Jon Cannon has accepted the offer for NACO Deputy Director.  His first day of work at NACO will be August 6, 2018.
Crime Victim Definition
After Passing of LB 160
The Nebraska Coalition for the Victims of Crime (NCVC) has put together a reference guide for LB 160, which expands the definition of victim as it relates to crime victims’ rights. The goal is to get this reference guide out to the Victim Witness Assistance Programs across the state, who are typically part of local County Attorneys' Offices and tasked with implementing crime victims’ rights. 

Click here to review the quick reference guide.
Climate and Water
Institute of Excellence Offering
Nebraska’s communities are increasingly faced with extreme weather conditions, worries about water, and a changing climate. These events can have large impacts on a community economically, through lost tax revenue; physically, when infrastructure is damaged; and socially, with decreased visitors and population. Government officials have to handle these issues that are becoming progressively complex.
Faculty from Nebraska Extension, the National Drought Mitigation Center, and the UNL School of Natural Resources are partnering to deliver a day-long Climate and Water Institute of Excellence for government officials/employees and other key community leaders and decision-makers on Friday, September 7 in Lincoln.

More information may be found here .

Cost of the workshop is $60 and the registration deadline is August 31, 2018. To start the online registration process or to review the agenda click here .
Legal Line
Supreme Court Decides Public Purpose Case
One percent of Dundy County’s acres were removed from the property tax rolls following a Nebraska Supreme Court decision on the tax exempt status of land purchased by the Upper Republican Natural Resources District (NRD) as part of a ground water management plan.
To comply with the Republican River Compact, the NRD purchased irrigated acres and converted them to grassland to achieve soil conservation and range management objectives. Much of the grassland was leased for grazing. In the Supreme Court appeal, the NRD and the county disputed the extent to which the lease was for fair market value for a public purpose, as well as whether several questions were properly brought before the Tax Equalization and Review Commission (TERC).
As an administrative body, the TERC has only the power that has been granted by the Legislature. For questions other than taxable value,
  • “the TERC’s power is limited to questions that are both (1) raised in the proceeding before the TERC and (2) a basis for the order, decision, determination, or action appealed from. Thus, in this case, the TERC lacked the power to address questions that were not raised in the proceeding before the TERC or that were not questions upon which the [county] Board’s decision was based. When the TERC addresses question outside the scope of its limited statutory authority, its decision in that respect must be vacated.”

To read the findings of the Supreme Court, click here .

Editor's Note: Legal Line is a feature that will periodically appear in NACO E-Line. This article has been prepared by Beth Ferrell of the NACO legal staff. Legal Line is not intended to serve as legal advice. Rather, it is published to alert readers to court decisions and legal or advisory matters important to county government. For a specific opinion on how the information contained in this article or that which will be discussed in future issues relates to your county, consult your county attorney or personal counsel.
County Government Day PowerPoint
The PowerPoint presentation is available electronically at no charge (sent via e-mail) for use by counties during their annual County Government Day. The PowerPoint provides a comprehensive look at county government functions in the State of Nebraska and can be customized by each county. CD's are also available for $10.00 each to cover processing, shipping and handling. To request the County Government Day PowerPoint electronically, please e-mail your request to .

The CD order form is available here .
2017 County Board Handbook Supplements
2017 County Board Handbook Supplements Are Still Available

The 2017 County Board Handbook is currently undergoing an upgrade and will become available later in the year. The handbook itself, is no longer being distributed by NACO.

The 2017 Supplement to the County Board Handbook is available for $25.00 plus $5.00 shipping and handling. The order form is available on the NACO website or by clicking here .

If you are interested in purchasing a supplement please contact Deb Spira or call her at (402) 434-5660 ext. 232.
News from NACo
The National Association of Counties (NACo) hopes you will participate in their Annual Conference & Exposition in Nashville/Davidson County, Tenn. July 13–16.

The NACo Annual Conference & Exposition is the only meeting that draws a cross section of elected officials and county staff from across the country. Attendees from rural and urban counties, large and small budgets and staff – all come together to shape NACo's federal policy agenda, learn, network and share best practices all aimed to help improve residents’ lives and the efficiency of county government.
NACo Webinars
State & Local Legal Center Supreme Court Review
July 24, 2018
12:00 pm – 1:00 pm CDT
Contact: Lisa Soronen

Between the internet sales tax case, partisan gerrymandering, the union dues case, the travel ban, and a number of First Amendment cases, this Supreme Court term will have implications for states and local governments for decades to come. Join Eric Citron, Goldstein & Russell, who briefed the internet sales tax case, Shay Dvoretzky, who argued a First Amendment retaliatory arrest case, and Lydia Wheeler, reporter for The Hill, in a discussion of the most important cases of the term for states and local governments.
Assessors Workshop
August 19 - 23, 2018
Ramada Midtown Conference Center
Grand Island
Institute of Excellence
Climate & Water Workshop
September 7, 2018
Lancaster County Extension Office
444 Cherrycreek Road, Lincoln
Thank you for keeping up to date on the latest NACO News,


Nebraska Association of County Officials
1335 H Street Lincoln, NE 68508
Phone: (402) 434-5660
Fax: (402) 434-5673
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