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Kristi Wold <br /> From: Scott Sarah <sarah.scott@nebraska.gov> <br /> Sent: Friday,July 27, 2018 11:04 AM <br /> To: Kristi Wold;Amanda Kucera <br /> Subject: Third City Archers <br /> Good Morning, <br /> I spoke with Sean McGee of Third City Archer's this week. He was very cooperative, and provided <br /> good detail regarding their teaching/training of the kids who utilize their facilities. He explained that <br /> archery is a relatively common course offered in many school districts through their physical <br /> education programs; however,Grand Island school districts have not been willing to offer the <br /> curriculum. Mr. McGee stated that Third City Archers student instruction is based on National Field <br /> Archer Association (NFAA) guidelines as well as the National Archery in the Schools Program <br /> (NASP), they have certified instructors through those programs, and those instructors supervise other <br /> adult volunteers to ensure that students are receiving proper education in archery shooting. He said <br /> that they staff the kids events with a 4:1 or 5:1 student to adult ratio. <br /> Mr. McGee said that their current membership contains about 25 adults and approximately 110 kids. They <br /> have one competitive league for adults each year and 2 leagues for kids ranging from age 5-18. The leagues <br /> are structured to be both educational and competitive. In addition to the 2 kids leagues, they also offer a <br /> NASP program for approximately 30 local homeschool students; they do not pay membership, but those <br /> students pay about $3/child to utilize the facilities and equipment. Centura School District also contacted them <br /> when they were interested in setting up a NASP program, as a result Centura sends about 50 kids a year to <br /> their facility for field days and receive training/education from instructors with Third City Archers. They also <br /> participate with local 4-H programs. <br /> Unfortunate, from the Department's perspective, we are not sure that the education they provide meets the <br /> statutory language found in Neb. Rev. Stat. §77-202(1)(d)(A), which requires that the education be <br /> 1) Offered by an institution operated exclusively for the purpose of offering <br /> 2) Have regular courses with systematic instruction in an academic vocational or technical subject. <br /> We are going to go ahead and ask that you re-evaluate the statutory language, and the information provided <br /> by the taxpayer and take the application back to your County Board of Equalization for reconsideration—with <br /> an explanation of what the statute requires. Please let me know the date that the board will be rehearing this, <br /> so I can follow-up with your clerk. <br /> As always, please let me know if you have questions. I will be leavening at noon today, but will be back on <br /> Monday. <br /> Thank you!! <br /> Sarah Scott <br /> Tax Specialist Senior. Property Assessment Division <br /> Nebraska Department of Revenue <br /> 200 S Silber <br /> North Platte; NE 69101 <br /> OFFICE 308-535-8126 <br /> sarah scottanebraska.gov <br /> revers u e.n eb raska.g ov <br /> 1 <br />