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In Iota Benefit Assn. v. Cty. of Douglas, 165 Neb. 330 (1957), the Court found that property used by members of a university fraternity as a home while attending school was not used exclusively for either a charitable or educational purpose. In Lariat Boys Ranch v. Logan Cty. Bd. of Equal., 181 Neb. 198 (1966), the Court found that a ranch home for indigent and wayward boys was used for educational and charitable purposes. N+wR►rt�++.+�+x�.-+. ?`5 56 t, fit:. e .�Y�`•.. In Bethesda Foundation v. Buffalo Cty. Bd. of Equal., 263 Neb. 454 (2002), the Nebraska Supreme Court found that an assisted-living facility is charitable. In Bethphage Community Services, Inc. v. Cty. Bd. of Phelps Cty., 221 Neb. 886 (1986), the Nebraska Supreme Court found that housing for the developmentally disabled is educational. Like I said, generally low-income housing is not going to be exempt. However, if there is something more about the persons that are being served —indigent and wayward boys, assisted living, developmentally disabled—then an exemption might be warranted." For the other questions, it is possible to check with the Nebraska Secretary of State on the status of any corporation (https://www.nebraska.gov/sos/corp/). I looked up CENTRAL NEBRASKA COMMUNITY ACTION PARTNERSHIP, INC. (CNCAP) and it is an active non-profit corp. since Sep 14, 1965. Neb. Rev. Stat. § 77-202 (d) talks about "property owned by educational, religious, charitable, or cemetery organizations, or any organization for the exclusive benefit of any such educational, religious, charitable, or cemetery organization, and used exclusively for educational, religious, charitable, or cemetery purposes..." It would be helpful to ask the CNCAP for documents on their relationship with Central Nebraska Community Services Inc. (CNCS) or CNCS for their incorporation documents and relationship with CNCAP to establish ownership of the property by CNCAP. It is possible that CNCAP may establish its ownership through such documents, however typically the property should be in the name of the organization applying for the exemption. For the 10 day notices, there are a couple different ones. The one for the county assessor you are referring to is in Req. 40-006.06A, which is one notice for all applications. The county board has to give their own 10 day notice to each applicant as noted in Req. 40-006.07. These are different from the requirement of printing the list of exempt organizations by the county board, which is stated in Req. 40-009. Please let me know if you have additional questions. I've replied-all for Jon, Elaine, and Jim to include anything else as needed too. Warm regards, Mihdi Mihdi Vahedi Attorney, Property Assessment Division 2