Hitchcock County assessor says she was denied due process

TRENTON, Neb. -- The Hitchcock County assessor whose property valuation procedures have been called into question filed a petition in Hitchcock County District Court on Dec. 11 claiming that the board of commissioners and the state's property tax administrator have denied her due process and a hearing before the Nebraska State Tax Commissioner.

In her petition, Hitchcock County assessor Marlene Bedore is also asking for an attorney to represent her at the county's expense.

The entire petition is printed on the front page of the Dec. 17 edition of the Hitchcock County News.

Bedore is serving her first term as county assessor, having been elected to the office in November 2014 and sworn in in January 2015. She has been accused of lowering property values for campaign supporters and associates. In October of last year, State Property Tax Administrator Ruth Sorensen recommended that Bedore complete a year's probation and 14 corrective measures and take five educational courses.

Sorenson's report to Hitchcock County commissioners stated, "The property tax administrator finds that the failures in the assessment practices in Hitchcock County are the result of a willful failure or refusal to perform statutory duties, coupled with a deliberate concealment of information from the public and the board."

Bedore's petition claims that commissioners were wrong in accepting Sorenson's report (in November), pointing out that corrective measures can only be ordered after written notice, a hearing before and by order of the Nebraska State Tax Commissioner.

Bedore claims that both Sorenson and the commissioners erred -- Sorenson in seeking to impose corrective measures and the commissioners in accepting Sorenson's report, without due process and a hearing before the state tax commissioner.

Bedore asks that commissioners reverse their acceptance of Sorenson's report and that Sorenson must comply with state statute to allow Bedore a hearing before the tax commissioner. She also asks that neither can enforce terms of Sorenson's report without a hearing.

Bedore also wants the district court to appoint an attorney to represent her, at the county's expense, and asks that the North Platte law firm with which she has been working be appointed. County attorney D. Eugene Garner represents the county commissioners.