Mick and Shaun Evertson told the Board of Commissioners at their April 7 meeting that an agreement defining areas of responsibilities concerning the Kimball Community Arboretum is needed. Mick is the founder of the Arboretum and his son, Shaun, is President of the Kimball Community Arboretum Committee.This need became apparent when the Ag Society removed some trees and shrubs so that a Fair Grounds cattle wash rack could be expanded. Some of the trees and shrubs were marked by signage and were considered to be part of Mick Evertson Arboretum (now the Kimball Community Arboretum.) That is the view of the Kimball Community Arboretum Committee.Joe Culek, Chairman of the Ag Society said his group had communicated their intentions to a member of the Arboretum Committee and been told it was OK to proceed.Board of Commissioners Chairman Rick Soper defined the issue as a problem in communication. Soper said, “We will not argue. We will move ahead.Soper and Commissioners Brower and Bashaw agreed they were supportive of the Ag Society, the Arboretum and the County.The two Evertsons and the Ag Society agreed that they could work together to forge an agreement concerning area and responsibility for the Arboretum. Work on the wash rack expansion will be stopped until such agreement is reached.The land in question had been owned by the School District, then the Kimball County Historical Society and now by Kimball County. The county owns the land and the Ag Society owns the buildings on it. The total area in question is Gotte Park and the northern part of the fairgrounds.The tracts in question have been surveyed but a recent map of the Arboretum did not appear to be accurate, in the commissioners’ opinion. Some referral to the basic surveyors notes and some remapping may be needed to define the Arboretum area. All parties agreed this issue had long been neglected and needed to be resolved.The commissioners discussed relocation of County Road 45 with Road and Weed Superintendent Terry Flick and Don Dye, of M. C. Schaff Engineering. After poring over a map of the area and considering many factors, the commissioners agreed on a route for the relocation and assigned responsibility for action. This road relocation is necessary for the City of Kimball’s rail spur project to be possible.Flick said state requirements now mean all county bridges must be load rated every two years. This will mean increased expense to the county.The commissioners discussed moving the two radio antennas now located in the oil derrick with the KIMBALL signage near Exit 20 on I-80. The land on which the derrick is located has been sold and the derrick may well be coming down. The two antennas will likely be located on the roof of the courthouse.Elsie Vogel presented the shuttle bus budget request for next year and told how a new bus will be purchased using 100 percent Federal funding from the Economic Stimulus program. Soper hesitated a symbolic moment on this item before voting aye.The commissioners were informed that newly sworn-in District Judge Weimer will be on the bench in Kimball on April 21, and that the Infant Jesus, stolen from the Nativity Scene displayed on courthouse grounds last Christmas, has been found in the Kimball Cemetery.Some new concrete work for the east entrance and north sidewalk of  the courthouse was approved. It should start sometime in May.In the Board of Equalization portion of the meeting, Assessor Alice Ryschon told the commissioners how contract harvesters purchasing new combines were doing so in a way that avoided some property taxes. Ryschon said the contract harvesters would get new combines every harvest season. These combines often cost in the neighborhood of $300,000. The harvesters would trade-in the old combine after the harvest season ended and take delivery on  the new combine in another state just before the next harvest season begin. This way there is nothing on the books on Jan. 1 when personal property is inventoried. Soper said this is just like parking your jet plane in another state or buying a home in Florida where it cannot be repossessed. He went on to say taxes are a part of business and this is how businesses may deal with the tax laws. Ryschon discussed the status of the new valuation of ag lands.The commissioners went into closed session near the close of their meeting to consider a personnel matter. No formal action was taken when they returned to open session and adjourned the meeting.Next meeting will be April 21.