BRIDGEPORT—In their regular meeting, the Morrill County Board of Commissioners on Friday, November 21, 2025, appointed Allison Rauch as acting interim assessor and approved a contract with the Nebraska Property Tax Administration to support the office during the transition. The meeting, held in the courthouse commissioners’ room, also featured extensive discussions on pending tax appeals, property valuation fairness, and routine county business.
Commissioners Susanna Batterman and Josh Schmidt were present, with Chairman Jeff Metz presiding.The session opened with roll call, the Pledge of Allegiance, and approval of the agenda and minutes from the November 10 meeting. Claims were approved, and October 2025 monthly reports from Sheriff Milo Cardenas, County Clerk Kathleen Brandt, County Treasurer Loretta McCoy, and Clerk of District Court Susan Kelly were received and filed, along with minutes from the Morrill/Scotts Bluff County Extension meeting.
A key agenda item involved the Board of Equalization (BOE), where commissioners, acting as office managers for the assessor’s office post-recall, debated handling approximately 20 pending appeals before the Nebraska Tax Equalization and Review Commission (TERC).These appeals, filed by former Assessor Nelson, challenged BOE valuations primarily from 2025, with a few from 2023. After consulting with County Attorney Kirk Fellhoelter, the board opted against confessing judgment or dismissing the cases, citing legal uncertainties and potential personal liability. “You’re the office manager, you’re not the assessor,” Fellhoelter advised, emphasizing the gray area since the board lacks assessor certifications.The appeals will proceed with TERC hearings, possibly as early as January 2026. McCoy presented tax list corrections, which were addressed before returning to the regular session.
