Former Morrill County Assessor arrested for perjury 

GERING – Former Morrill County Assessor Rose Nelson is in custody facing a perjury charge. 

She is accused of committing perjury during a civil land dispute in Morrill County.  

Her arrest warrant was issued Saturday with a $15,000 ten percent bond, according to court documents. A Class 3 felony can result in up to four years imprisonment and two years post-release supervision, a $25,000 fine or both. 

The complaint was filed by Assistant Attorney General and Special Morrill County Attorney Paul Schaub. The complaint states that Nelson made a false statement under oath “or equivalent affirmation,” between October 4 and October 6, 2023. 

She was removed from office by a recall election in 2025.

According to court records, Nelson is one of the owners ofF2 Land & Cattle, LLC. She was recalled from office following a recall election on November 4, 2025. During her testimony, she claimed, among other things, that a fence had been in place for many years on the disputed parcel. She added that the fence had been there for as long as she can remember, as she had lived in the area since her childhood. Rose Nelson also testified, in furtherance of her claim for adverse possession, that F2 Land & Cattle, LLC paid the real estate taxes on the disputed parcel. 

The previous owners of this parcel of land provided photographic evidence and statements advising the fence was installed about 5 to 6 years ago just prior to the civil action being filed in this case. They further produced images with a date created, of 2012 showing the absence of this fence. Morrill County residents Bryan and Jessica Mckay also indicate the fence was newly installed in August of 2021.