BRIDGEPORT -- Neighbors are in conflict over a property line, and who moved it with what authority.

Morrill County Assessor Rose Nelson is under local scrutiny. She is said to have adjusted property lines to her benefit.

Jessica McKay of Bridgeport questions the integrity of Nelson as county assessor; to the point a recall petition was started and signatures have been submitted.

Nelson's response is she couldn't. The assessor's office does not change property boundaries. An assessor assesses value of a tract of land, based on surveys. She said a county assessor works with a surveyor, but the assessor does not change the property lines.

"A surveyor is actually a licensed professional. They do go out and survey lines which can be used in legal descriptions. In fact, myself I would highly recommend that if you're going to say split five or 10 acres off of another parcel. I would get a surveyor so you have a very good legal description. They do set rebars and what-not to establish those lines and points -- corners by a legal and public record," she said.

Nelson said county assessors work with surveyors, but the duties are different.

"Now, assessors, we do utilize their information, but we assess. We set values, which then, in turn leads to taxation. And as an assessor I do have to have an assessor's certificate. It's a test set by the State of Nebraska Property Tax Administrator. And then you have to pass it, and keep 40 hours of continuing education," she added.

Nelson said the McKays had so many cattle in the corrals with the possibility of the getting out, she had the fence rebuilt.

"The fence was repaired in full. There had always been an electric fence there in the first place. That being said, when the court order did come through, the fence was removed and I was there assisting with that. I had to have help of course. When those four old posts were pulled out there literally was wire at the bottom of those. The hog panel wire is what I call it, and a wire, a strand of barbed wire. It had just been buried in the blow-dirt," she said.

Nelson said the conflict has become personal; the assessor's office does not use mapping to set values. She also questions if she was the neighbor, and not the assessor, would there still be a recall. She said when the court order was finalized, and given, it was followed.

The scheduling of a special election is on the August 26 Morrill County Commissioners agenda. Nelson said it would be a mail ballot whether to recall her as the county assessor. 

"I do fully plan to stay in office and I will continue to do my job professionally and completely. It's what I've done for 16-plus years," Nelson said.

She said if she does get recalled, there has to be someone living in Morrill County with an Assessor's Certificate. She said if no one steps up, the State of Nebraska will come in and manage the assessor's office; an additional cost to the county.