The pleasant part of the Board of Equalization meeting of April 21 was approving a Motor Vehicle Tax Exemption for a church van owned by First Baptist Church. This request was approved 3-0 with all board members present.Discussion of new ag land valuations for 2008 indicate the valuation is up about 14 percent over the previous year. Ag land valuation represents about 35 percent of the county’s total valuation.The new land valuations are based on GIS based property dimensions, new soil sample analysis and three years of farm sale price information.County Assessor Alice Ryschon said Kimball County has done the most advanced work with GIS data of all the Panhandle counties. The  county’s GIS project has been six years in the making and the recent remapping is the culmination of that effort.Oil prices also have changed.Chairman Rick Soper presented information showing that Nebraska Western oil price thus far in 2009 has averaged $28.914 per barrel compared to $81.474 for year 2008.These events lead the Board of Equalization to consider presenting an information session open to the public in conjunction with the upcoming tax notice mailings. Such a session could help reduce confusion and repetition in tax filings.Moving on to Board of Commissioners business, the board heard the comments of Duane Smith, whose ag land and residence will be affected by the closure of County Road 45. This road closure will be made as a necessary condition to the City of Kimball’s rail spur project on recently annexed lands. After considerable discussion, a consensus was reached to put part of the replacement road on UPRR right-of-way if satisfactory arrangements can be made with UPRR. An annual rental will most likely be required. The right-of-way access needed is on land the city has just annexed on the east side of the city.This right-of-way is on the north side of the UPRR tracks. The road to be built would start at the rail crossing of Road 47 and run westward on the north side of the tracks to about the point where Road 45 had crossed  the tracks. The new road would then angle northwestward to a point and then head due north.City Administrator Harold Farrar, Economic Development Director Kent Worker, County Surveyor Don Brush and Road Superintendent Terry Flick were all involved in the discussion, along with the commissioners. All considerations in the matter are tentative at this time.The commissioners next heard comments from Shaun Evertson, representing the Kimball Community Arboretum Committee, and Steve Watson,  representing the Ag Society. Evertson described recent discussions between the two groups and presented a map which showed a possible solution to the current problem of who had the right  to do what on which land in the Arboretum-Fair Ground area. The county currently owns all the land in question. The Arboretum and fair ground buildings are all located on this land owned by the county.Evertson said he would like the Commissioners to approve the land use represented on the map he presented. Watson said he could not speak for the 12 member Ag Board but they had a meeting scheduled later in the week and were willing to listen, consider and act towards a solution.The Ag Board would like to maintain control of land for wash rack expansion, for camper parking during fair week and an access roadway in from the north side of the fair ground.Surveyor Brush suggested that an easement and right-of-way might help solve  the problem.Soper urged the two organizations to reach a mutually satisfactory agreement, saying “You do not want this board (Commissioners) to solve this problem. Neither of you would be happy with our solution.”Both groups said they could reach an amicable solution.Sheriff Harry Gillway proposed moving the radio antenna now located in the KIMBALL oil derrick near Exit 20, putting the antenna on the courthouse roof. The antenna is for a radio frequency that receives only minor use by law enforcement. The state will pay the moving and installation costs.In other matters, the commissioners decided not to pursue “Livestock Friendly” designation for Kimball County, declaring there was too much paperwork and not enough benefit.The commissioners will revive action on county zoning when the city has finished its several phases of upcoming annexations. During reporting on routine county board meetings, Soper reported that the Park and Rec Board had stopped all improvement projects at the Rec Area because of low income.The commissioners went into closed session to discuss a legal matter and negotiations on a contract. On emerging from the closed session, the commissioners announced they would continue contract discussions in closed session at the next board meeting.The next meeting of the Boards of Equalization and Commissioners will be on May 5.