Nebraska Tax Equalization & Review Commission

A Constitutional body created to provide a simpler, less expensive avenue of appeal for property owners to challenge the assessment of property in Nebraska.

2010 Exhibit List

The information contained on this site is provided as a public service. The following information is obtained from the Commission's exhibit list for the 2010 Statewide Equalization Proceedings. The list is updated as frequently as possible, but there is a lag between receipt of an exhibit by the Commission and its display here.

Electronic copies of the exhibits are provided to the Commission by the Parties offering them. The Commission cannot guarantee that these electronic documents match the Commission's official exhibit copy. In the case of a difference between the electronic copy and the Commission's official exhibit copy, the official exhibit copy is controlling. If there is not a link to an exhibit copy, the document is not available in electronic format. Please contact the Commission at 402-471-2842, to obtain a copy of exhibits listed below that are not available in electronic format.

✓ = The County has that category of property but that there were no adjustments made to that category.

TERC = Exhibit offered by the Tax Equalization and Review Commission.
PTA = Exhibit offered or prepared by the Property Tax Administrator and the Nebraska Department of Revenue Property Assessment Division.
CO. = Exhibit offered or prepared by the County.
Tax Payer = Exhibit offered by an interested taxpayer.
Offrd. = The Exhibit was offered as an exhibit at the hearing.
Recd. = The Exhibit was received as an exhibit and became part of the record of the proceedings.
Denied = The Exhibit was not received and did not become a part of the record of the proceedings.
Withdrawn = The party who offered the exhibit withdrew the exhibits and it did not become a part of the record of the proceedings.

# Description of Exhibit TERC PTA Co. Tax Payer Offrd Recd Denied Withdrawn
1 Reports & Opinions of PTA
Adams County
Maps
Valuation History Charts
         
2 Reports & Opinions of PTA
Antelope County
Maps
Valuation History Charts
         
3 Reports & Opinions of PTA
Arthur County
Maps
Valuation History Charts
         
4 Reports & Opinions of PTA
Banner County
Maps
Valuation History Charts
         
5 Reports & Opinions of PTA
Blaine County
Maps
Valuation History Charts
         
6 Reports & Opinions of PTA
Boone County
Maps
Valuation History Charts
         
7 Reports & Opinions of PTA
Box Butte County
Maps
Valuation History Charts
         
8 Reports & Opinions of PTA
Boyd County
Maps
Valuation History Charts
         
9 Reports & Opinions of PTA
Brown County
Maps
Valuation History Charts
         
10 Reports & Opinions of PTA
Buffalo County
Maps
Valuation History Charts
         
11 Reports & Opinions of PTA
Burt County
Maps
Valuation History Charts
         
12 Reports & Opinions of PTA
Butler County
Maps
Valuation History Charts
         
13 Reports & Opinions of PTA
Cass County
Maps
Valuation History Charts
         
14 Reports & Opinions of PTA
Cedar County
Maps
Valuation History Charts
         
15 Reports & Opinions of PTA
Chase County
Maps
Valuation History Charts
         
16 Reports & Opinions of PTA
Cherry County
Maps
Valuation History Charts
         
17 Reports & Opinions of PTA
Cheyenne County
Maps
Valuation History Charts
         
18 Reports & Opinions of PTA
Clay County
Maps
Valuation History Charts
         
19 Reports & Opinions of PTA
Colfax County
Maps
Valuation History Charts
         
20 Reports & Opinions of PTA
Cuming County
Maps
Valuation History Charts
         
21 Reports & Opinions of PTA
Custer County
Maps
Valuation History Charts
         
22 Reports & Opinions of PTA
Dakota County
Maps
Valuation History Charts
         
23 Reports & Opinions of PTA
Dawes County
Maps
Valuation History Charts
         
24 Reports & Opinions of PTA
Dawson County
Maps
Valuation History Charts
         
25 Reports & Opinions of PTA
Deuel County
Maps
Valuation History Charts
         
26 Reports & Opinions of PTA
Dixon County
Maps
Valuation History Charts
         
27 Reports & Opinions of PTA
Dodge County
Maps
Valuation History Charts
         
28 Reports & Opinions of PTA
Douglas County
Maps
Valuation History Charts
         
29 Reports & Opinions of PTA
Dundy County
Maps
Valuation History Charts
         
30 Reports & Opinions of PTA
Fillmore County
Maps
Valuation History Charts
         
31 Reports & Opinions of PTA
Franklin County
Maps
Valuation History Charts
         
32 Reports & Opinions of PTA
Frontier County
Maps
Valuation History Charts
         
33 Reports & Opinions of PTA
Furnas County
Maps
Valuation History Charts
         
34 Reports & Opinions of PTA
Gage County
Maps
Valuation History Charts
         
35 Reports & Opinions of PTA
Garden County
Maps
Valuation History Charts
         
36 Reports & Opinions of PTA
Garfield County
Maps
Valuation History Charts
         
37 Reports & Opinions of PTA
Gosper County
Maps
Valuation History Charts
         
38 Reports & Opinions of PTA
Grant County
Maps
Valuation History Charts
         
39 Reports & Opinions of PTA
Greeley County
Maps
Valuation History Charts
         
40 Reports & Opinions of PTA
Hall County
Maps
Valuation History Charts
         
41 Reports & Opinions of PTA
Hamilton County
Maps
Valuation History Charts
         
42 Reports & Opinions of PTA
Harlan County
Maps
Valuation History Charts
         
43 Reports & Opinions of PTA
Hayes County
Maps
Valuation History Charts
         
44 Reports & Opinions of PTA
Hitchcock County
Maps
Valuation History Charts
         
45 Reports & Opinions of PTA
Holt County
Maps
Valuation History Charts
         
46 Reports & Opinions of PTA
Hooker County
Maps
Valuation History Charts
         
47 Reports & Opinions of PTA
Howard County
Maps
Valuation History Charts
         
48 Reports & Opinions of PTA
Jefferson County
Maps
Valuation History Charts
         
49 Reports & Opinions of PTA
Johnson County
Maps
Valuation History Charts
         
50 Reports & Opinions of PTA
Kearney County
Maps
Valuation History Charts
         
51 Reports & Opinions of PTA
Keith County
Maps
Valuation History Charts
         
52 Reports & Opinions of PTA
Keya Paya County
Maps
Valuation History Charts
         
53 Reports & Opinions of PTA
Kimball County
Maps
Valuation History Charts
         
54 Reports & Opinions of PTA
Knox County
Maps
Valuation History Charts
         
55 Reports & Opinions of PTA
Lancaster County
Maps
Valuation History Charts
         
56 Reports & Opinions of PTA
Lincoln County
Maps
Valuation History Charts
         
57 Reports & Opinions of PTA
Logan County
Maps
Valuation History Charts
         
58 Reports & Opinions of PTA
Loup County
Maps
Valuation History Charts
         
59 Reports & Opinions of PTA
Madison County
Maps
Valuation History Charts
         
60 Reports & Opinions of PTA
McPherson County
Maps
Valuation History Charts
         
61 Reports & Opinions of PTA
Merrick County
Maps
Valuation History Charts
         
62 Reports & Opinions of PTA
Morrill County
Maps
Valuation History Charts
         
63 Reports & Opinions of PTA
Nance County
Maps
Valuation History Charts
         
64 Reports & Opinions of PTA
Nemaha County
Maps
Valuation History Charts
         
65 Reports & Opinions of PTA
Nuckolls County
Maps
Valuation History Charts
         
66 Reports & Opinions of PTA
Otoe County
Maps
Valuation History Charts
         
67 Reports & Opinions of PTA
Pawnee County
Maps
Valuation History Charts
         
68 Reports & Opinions of PTA
Perkins County
Maps
Valuation History Charts
         
69 Reports & Opinions of PTA
Phelps County
Maps
Valuation History Charts
         
70 Reports & Opinions of PTA
Pierce County
Maps
Valuation History Charts
         
71 Reports & Opinions of PTA
Platte County
Maps
Valuation History Charts
         
72 Reports & Opinions of PTA
Polk County
Maps
Valuation History Charts
         
73 Reports & Opinions of PTA
Red Willow County
Maps
Valuation History Charts
         
74 Reports & Opinions of PTA
Richardson County
Maps
Valuation History Charts
         
75 Reports & Opinions of PTA
Rock County
Maps
Valuation History Charts
         
76 Reports & Opinions of PTA
Saline County
Maps
Valuation History Charts
         
77 Reports & Opinions of PTA
Sarpy County
Maps
Valuation History Charts
         
78 Reports & Opinions of PTA
Saunders County
Maps
Valuation History Charts
         
79 Reports & Opinions of PTA
Scotts Bluff County
Maps
Valuation History Charts
         
80 Reports & Opinions of PTA
Seward County
Maps
Valuation History Charts
         
81 Reports & Opinions of PTA
Sheridan County
Maps
Valuation History Charts
         
82 Reports & Opinions of PTA
Sherman County
Maps
Valuation History Charts
         
83 Reports & Opinions of PTA
Sioux County
Maps
Valuation History Charts
         
84 Reports & Opinions of PTA
Stanton County
Maps
Valuation History Charts
         
85 Reports & Opinions of PTA
Thayer County
Maps
Valuation History Charts
         
86 Reports & Opinions of PTA
Thomas County
Maps
Valuation History Charts
         
87 Reports & Opinions of PTA
Thurston County
Maps
Valuation History Charts
         
88 Reports & Opinions of PTA
Valley County
Maps
Valuation History Charts
         
89 Reports & Opinions of PTA
Washington County
Maps
Valuation History Charts
         
90 Reports & Opinions of PTA
Wayne County
Maps
Valuation History Charts
         
91 Reports & Opinions of PTA
Webster County
Maps
Valuation History Charts
         
92 Reports & Opinions of PTA
Wheeler County
Maps
Valuation History Charts
         
93 Reports & Opinions of PTA
York County
Maps
Valuation History Charts
         
94 State Total Valuation History Charts          
95 Legal Notice- Dated March 31, 2010 1p.          
96 Affidavit of Publication of Legal Notice from Omaha World Herald- Dated April 1, 2010 1p.          
97 Affidavit of Publication of Legal Notice from Lincoln Journal Star- Dated 1p.          
98 Memorandum to Mr. Robert Wichersham from Peter davis, dated April 13, 2010 1p.          
99 Cirriculum Vitae of Peter L. Davis 6p.          
100 Letter from Wm R. Wickersham, Chairperson, to Mr. Peter Davis, 4/12/10 1p.          

101

PAD 2010 R&O Statistics Base Stat Query: 7843 Agricultural Franklin County 3pp.          
102 2010 Analysis of Agricultural Land Saunders County 1p.          
103 PAD 2010 R&O Statistics Base Stat Query: 7837 Agricultural Buffalo County 3pp.          
104 2010 analysis of Agricultural Land Fillmore County 1p.          
105 PAD 2010 R&O Statistics Base Stat Query: 7677 Agricultural Adams County 3pp.          
106 2010 Analysis of Agricultural Land Seward County 1p.          
107 Sales File Practice Manual 1p.          
108 Standards of Measurement and Analysis of Classes and Subclasses of Real Property 5p.          
109 Curricula Vitae of the Department of Revenue Property Assessment Division 38pp.          
110 95% Confidence Intervals 4p.          
111 2010 Assessed Value of Agricultural Land by Class and Subclass Illustrated by County Market Area Within Reporting Area          
112 County Assessor's Software Providers for Administrative Systems as of March 2010 2p.          
113 Special Valuation of Agricultural Property: Review and Recommendations 14pp.          
114 2010 Analysis of Agricultural Land Butler County 1p.          
115 2010 Analysis of Agricultural Land Colfax County 1p.          
116 2010 Analysis of Agricultural Land Dodge County 1p.          
117 2010 Analysis of Agricultural Land Hamilton County 1p.          
118 2010 Analysis of Agricultural Land Platte County 1p.          
119 PAD 2010 R&O Statistics Base Stat Query: 7846 Agricultural Kearney County 2pp.          
120 2010 Analysis of Agricultural Land Polk County 1p.          
121 2010 Analysis of Agricultural Land Banner County 1p.          
122 2010 Analysis of Agricultural Land Box Butte County 1p.          
123 PAD 2010 R&O Statistics Base Stat Query: 7828 Agricultural Hall County 3pp.          
124 2010 Analysis of Agricultural Land Dawes County 1p.          
125 2010 Analysis of Agricultural Land Kimball County 1p.          
126 2010 Analysis of Agricultural Land Scotts Bluff County 1p.          
127 Measurement Procedure of Agricultural Land 3pp.          
128 PAD 2010 R&O Statistics What if ID: 6379 Commercial Hall County 1p.          
129 2010 Analysis of Agricultural Land Sheridan County 1p.          
130 2010 Analysis of Agricultural Land Sioux County 1p.          
131 2010 Analysis of Agricultural Land Thayer County 1p.          
132 2010 Analysis of Agricultural Land York County 1p.          
133 2010 Analysis of Agricultural Land Chase County 1p.          
134 2010 Analysis of Agricultural Land Deuel County 1p.          
135 2010 Analysis of Agricultural Land Dundy County 1p.          
136 2010 Analysis of Agricultural Land Hayes County 1p.          
137 2010 Analysis of Agricultural Land Hitchcock County 1p.          
138 2010 Analysis of Agricultural Land Keith County 1p.          
139 2010 Analysis of Agricultural Land Lincoln County 1p.          
140 2010 Analysis of Agricultural Land Perkins County 1p.          
141 2010 Analysis of Agricultural Land Red Willow County 1p.          
142 2010 Analysis of Agricultural Land Clay County 1p.          
143 2010 Analysis of Agricultual Land What if Reflecting +9.09% Adj. to Market Area 2 Clay County 1p.          
144 Fillmore County Assessment for 2010 5pp.          
145 E-mail from Nancy Tomberlin to Marilyn Hladkey 2pp.          
146 E-mail from Pete Davis to Marilyn Hladkey 2pp.          
147 Letter from Seward County Board of Equalization to Property Tax Administrator 6pp.          
148 Spreadsheet Market Area 1 and 3 Seward County 8pp.          
149 Market Area 1 Seward County 3pp.          
150 Seward County Market Area Plus Borrow Area Map 1p.          
151 Soil Classes Saline County, Butler County, Fillmore County and York County 4pp.          
152 School Map 1p.          
153 PAD 2010 R&O Statistics What If ID: 6393 Residential York County 3pp.          
154 York County Residential: Valuation Grouping 05 1p.          
155 2010 Analysis of Agricultural Land What If: Market Area 2: +5.29%: Market Area 4: +7.88% Lincoln County 1p.          
156 2010 Analysis of Agricultural Land Valley County 1p.          
157 2010 Analysis of Agricultural Land Greeley County 1p.          
158 2010 Analysis of Agricultural Land Webster County 1p.          
159 2010 Analysis of Agricultural Land Wheeler County 1p.          
160 2010 Analysis of Agricultural Land Arthur County 1p.          
161 2010 Analysis of Agricultural Land Cheyenne County 1p.          
162 2010 Analysis of Agricultural Land Grant County 1p.          
163 2010 Analysis of Agricultural Land Stanton County 1p.          
164 2010 Analysis of Agricultural Land Wayne County 1p.          
165 2010 Analysis of Agricultural Land Hooker County 1p.          
166 2010 Analysis of Agricultural Land Logan County 1p.          
167 2010 Analysis of Agricultural Land McPherson County 1p.          
168 2010 Analysis of Agricultural Land Morrill County 1p.          
169 2010 Analysis of Agricultural Land Thomas County 1p.          
170 2010 Analysis of Agricultural Land Blaine County 1p.          
171 2010 Analysis of Agricultural Land Custer County 1p.          
172 2010 Analysis of Agricultural Land Johnson County 1p.          
173 2010 Analysis of Agricultural Land Nemaha County 1p.          
174 Equalization of Property Valued by the State 10p.          
175 Tax Year 2010 Public Service Co. & Railroad 1p.          
176 2010 Abstract Value Weighted State Equalization Rate for Real Property Valued by the State 6 2p.          
177 2010 Analysis of Agricultural Land Gosper County 1p.          
178 2010 Analysis of Agricultural Land Harlan County 1p.          
179 2010 Analysis of Agricultural Land Antelope County 1p.          
180 2010 Analysis of Agricultural Land What If: Market Area 3: +10.76% Custer County 1p.          
181 2010 Analysis of Agricultural Land Boone County 1p.          
182 2010 Analysis of Agricultural Land Cedar County 1p.          
183 2010 Analysis of Agricultural Land Adams County 1p.          
184 2010 Analysis of Agricultural Land Buffalo County 1p.          
185 2010 Analysis of Agricultural Land Hall County 1p.          
186 2010 Analysis of Agricultural Land Boyd County 1p.          
187 2010 Analysis of Agricultural Land Garfield County 1p.          
188 2010 Analysis of Agricultural Land Holt County 1p.          
189 2010 Analysis of Agricultural Land Howard County 1p.          
190 2010 Analysis of Agricultural Land Keya Paha County 1p.          
191 2010 Analysis of Agricultural Land Loup County 1p.          
192 2010 Analysis of Agricultural Land Phelps County 1p.          
193 2010 Analysis of Agricultural Land Rock County 1p.          
194 2010 Analysis of Agricultural Land Sherman County 1p.          
195 2010 Analysis of Agricultural Land Dawson County 1p.          
196 2010 Analysis of Agricultural Land Frontier County 1p.          
197 2010 Analysis of Agricultural Land Furnas County 1p.          
198 PAD 2010 R&O Statistics What If ID: 6451 Residential Custer County 3pp.          
199 2010 Analysis of Agricultural Land Saline County 1p.          
200 2010 Analysis of Agricultural Land What If: Market Area 1: +5.88% Nemaha County 1p.          
201 2010 Analysis of Agricultural Land Dixon County 1p.          
202 2010 Analysis of Agricultural Land Gage County 1p.          
203 2010 Analysis of Agricultural Land Knox County 2pp.          
204 2010 Analysis of Agricultural Land Nance County 1p.            
205 2010 Analysis of Agricultural Land Madison County 1p.          
206 2010 Analysis of Agricultural Land Thurston County 1p.          
207 PAD 2010 R&O Statistics What If ID: 6452 Substat Commercial Boone County 3pp.          
208 2010 Boone County Commercial: Status: Improved 1p.          
209 PAD 2010 R&O Statistics What If ID:6454 Substat Commercial Dakota County 3pp.          
210 PAD 2010 R&O Statistics What if ID: 6430 Residential Dixon County 3pp.          
211 2010 Analysis of Agricultural Land What If: Market Area 2: +18.03% Gage County 1p.          
212 PAD 2010 R&O Statistics What If ID: 6410 Commercial Washington County 4pp.          
213 PAD 2010 R&O Statistics What If ID: 6410 Substat Commercial Washington County 2pp.          
214 2010 Washington County Commercial: Status: Unimproved 1p.          
215 2010 analysis of Agricultural Land What If: All Ag: +5.42% Wayne County 1p.          
216 2010 Analysis of Agricultural Land What If: All Ag +8.5% Boyd County 1p.          
217 2010 Analysis of Agricultural Land What If: All Agricultural Land: +17.61% Arthur County 1p.          
218 2010 Analysis of Agricultural Land What If: All Agricultural Land: -6.1% Grant County 1p.          
219 2010 Analysis of Agricultural Land What If: All Agricultural Land: +7.54% Thomas County 1p
/sites/terc.nebraska.gov/files/doc/2010_exhibit_list/Exhibit219.pdf.
         
220 PAD 2010 R&O Statistics What If ID: 6438 Dundy County 3pp.          
221 2010 Analysis of Agricultural Land What If: Area 1: +7.46% Dundy County 2pp.          
222 2010 Analysis of Agricultural Land What If: Area 1 +5.88%, Area 4 -13.25% Dundy County 2pp.          
223 2010 Analysis of Agricultural Land What If: All Agricultural Land: -8.25% Hitchcock County 1p.          
224 PAD 2010 R&O Statistics What If ID: 6408 Commercial Keith County 4p.          
225 2010 Analysis of Agricultural Land What If: Market Area 3: -6.43% Box Butte County 1p.          
226 2010 Thomas County Ag Land: Base Stat 1p.          
227 2010 Custer County Ag Land: Market Area 3: BASE STAT 2pp.          
228 PAD 2010 R&O Agricultural Statistics What If ID: 6464 Substat Residential Dundy County 3pp.          
229 PAD 2010 R&O Agricultural Statistics What If ID 6464 Substat Residential Dundy County 3pp.          
230 2010 Analysis of Agricultural Land What If: Agricultural Land: Area 1 +6.76%: Area 4 -12.74% 2pp.          
231 2010 Dundy County Ag Land BASE Stat: Market Area 4 1p.          
232 2010 Boyd County: Ag Sales from Base Stat 1p.          
233 2010 Nemaha County: MA 1: Ag Sales from Base Stat 1p.          
234 2010 Lincoln County: MA 2: Ag Sales from Base Stat 1p.            
235 2010 Lincoln County: MA 4: Ag Sales from Base Stat 1p.            
236 2010 Grant County: Ag Sales from Base Stat 1p.          
237 Grant County Agricultural 1p.          
238 2010 Hitchcock County: Ag Sales from Base Stat 1p.          
239 2010 Dundy County: MA 1: Ag Sales from Base Stat 1p.          
240 2010 Dundy County: MA 4: Ag Sales from Base Stat 1p.          
241 2010 Wayne County: All Ag Sales from Base Stat 1p.            
242 2010 Clay County: MA 2: All Ag Sales from Base Stat 1p.            
243 2010 Gage County: MA 2: Ag Sales from Base Stat 1p.          
244 2010 Boyd County Abstract Average Acre Value 1p.          
245 Nemaha County 2010 Abstract Average Acre Value 1p.            
246 Lincoln County 2010 Abstract Average Acre Value Look Up 2pp.            
247 Grant County 2010 Abstract Average Acre Value Look Up 1p.          
248 Hitchcock County 2010 Abstract Average Acre Value Look Up 1p.          
249 Dundy County 2010 Abstract Average Value Look Up 1p.          
250 Wayne County 2010 Abstract Average Value Look Up 1p.            
251 Clay County 2010 Abstract Average Value Look Up 1p.            
252 Gage County 2010 Abstract Average Value Look Up 1p.          
253 Commissioner Wickersham's Partial Statement of Basis for Vote 13p.          
254 Boyd County: What If Agland Analysis: Market Area 1 1p.          
255 2010 Boyd County: Expanded Ag Sample 1p.          
256 York County Show Cause Evidence 1p.          
257 PAD 2010 R&O Statistics Base Stat Query: 7801 Residential York County 1p.          
258 PAD 2010 R&O Statistics Base Stat Query: 7801 Residential York County 1p.          
259 2010 Analysis of Agricultural Land Nemaha County 1p.          
260 2010 Analysis of Agricultural Land Wayne County 1p.          
261 Dundy County Assessor's Response to Findings and Order to Show Cause 8pp.          
262 Re: Show Cause Hearings for Lincoln County. Increase Market Area 2 by +5.29%, Increase Market Area 4 by +7.88% 5pp.          
263 PAD 2010 R&O Statistics Base Stat Query: 7879 Agricultural Lincoln County 3pp.          
264 2010 Certified Agricultural Values for Lincoln County and Counties Bordering Lincoln County 1p.          
265 2010 TERC Adjusted Agricultural Values for Lincoln County and Counties Bordering Lincoln County 1p.          
266 PAD 2010 R&O Statistics What If ID: 6337 Substat Commercial Keith County 2pp.          
267 Affidavit Keith County 5pp.          
268 PAD 2010 R&O Statistics Base Stat Agricultural Lincoln County 3pp.          
269 2010 Grant County: Ag Land Base Stat 1p.          
270 Clay County Market Area 2 1p.          
271 Affidavit Hitchcock County 3pp.          
272 Hitchcock County All Areas Linked Together 1p.          
273 Dundy County Market Area 1 1p.          
274 Dundy County Market Area 2 1p.          
275 Dundy County Market Area 3 1p.          
276 Dundy County Market Area 4 1p.          
277 Dundy County Market Area 5 1p.          
278 Dundy County All Areas Linked Together 1p.          
279 Email from Ruth Sorensen to Wickersham 1p.          
280 Affidavit Gage County 5pp.          
281 Comparison of Average Land Values by Land Use Grant County 1p.          
282 What If Statistics Dixon County 1p.          
283 PAD 2010 R&O Statistics Base Stat Residential Dixon County 2pp.          
284 2010 Dixon County: Residential: VG 05 1p.          
285 PAD 2010 R&O Statistics What If ID: 6465 Substat Residential Dixon County 3pp.          
286 Clay County Show Cause Evidence 9pp.          
287 2010 Gage County Agricultural Land: Market Area 2 Base Stat 1p.          
288 2010 Analysis of Agricultural Land Dundy County 2pp.          
289 2010 Dundy County: Ag Land: MA 4 Base Stat 1p.          
290 2010 Agricultural Land: Greater than 95% MLU Hitchcock County 1p.          
291 Certification Boyd County Audit 2pp.