The Lincoln County Board of Equalization met in recess from the Board of Commissioners and approved two routine items: minutes and a motor-vehicle tax-exemption application.

County Assessor Julie Stinger reported the assessor's office had no certificates of correction or refunds to present. The board then considered one motor-vehicle tax-exemption application, submitted by the county treasurer on behalf of VSL North Platte Estates for a 2012 Dodge van. Treasurer Sherry Newton recommended approval.

The board approved the exemption by roll call (recorded as: Hughley — Aye; Wings — Aye; Woodruff — Aye; Ward — Aye). The transcript records the approval and a payment amount referenced as "$9.18" in the meeting record; the record did not include additional qualifying details about the exemption in the transcript.

Provenance: motor-vehicle exemption discussion began during the Board of Equalization session and concluded with the roll call approval.