NPTR: Alert #165: An Email Response from Suellen Fulstone

[Wayne Fischer]

*An Email Response from Suellen Fulstone*

ALERT: #165
DATE: March 6, 2008
TO: Incline Village & Crystal Bay Property Owners
FROM: Village League Tax Revolt Committee

*Dear Incline Village & Crystal Bay Property Tax Protesters,*

One of our local taxpayers asked Attorney Suellen Fulstone several 
questions about recent tax revolt events and issues.  Suellen's response 
was very good and detailed.  Maryanne and I decided we should make an 
Alert out of it for all of you to read.  It will add more insight and 
answer some of the individual questions we have been fielding in the 
last two weeks.

Below is the email message to Attorney Fulstone.  This is followed by 
Suellen's response.

Best Regards,
*Wayne Fischer,* Webmaster
Nevada Property Tax Revolt Web
www.NevadaPropertyTaxRevolt.org

---------------------------------

Wednesday, March 05, 2008
To: Wayne Fischer; Suellen Fulstone; Maryanne Ingemanson

*Dear Suellen* (and Maryanne & Wayne):

Thanks for the update.  We received notice of the County's decision 
number 08-xxxx regarding our petition for review just heard.

As I was preparing the appeal document for Suellen, my review of the 
above notice seems to indicate that we were not represented in the 
aforementioned petition by Suellen, or anyone else.  The findings of law 
in the minutes were very narrow, i.e. that the County and the Assessor 
have jurisdiction and that in our absence and in the absence of any 
support for our review, we were denied ... the assessed values upheld.  
While the outcome is not a surprise, I am surprised that we were 
apparently not noted as represented by Suellen with the rest of the 
group.  Last year's version of the same exercise did so note.

Were we not, for some reason, included in the general representation 
including the contention that the assessor is not following the intent 
of NRS?  We have for several years been part of the appellant group.  
The minutes do not record that any arguments were advanced on our behalf 
(either individually or collectively).  When we filed the petition for 
review we recorded the Village League, et al, as our representative as 
in the past.

I have reviewed the assessed land values for the APN's on our immediate 
block and once again concluded that the County is applying its own 
"logic" to parcels, such as whether or not a parcel backs onto the golf 
course.  This practice is perfectly analogous to the "lake view" 
distinctions which the courts have ruled inappropriate, in the only 
successful taxpayer litigation to date.  I thought these kinds of 
arguments were at least placed in the record for the benefit of appeal.  
I emailed Maryanne and Suellen last year with this data.

If we were left out of the "mass representation" this year for some 
reason, do I assume that we cannot designate Suellen as our 
agent/counsel for purposes of the appeal?  We need to file the appeal 
form soon, so it would be helpful to hear from you to confirm whether 
(a) we were missed in the petition for review process, and (b) what our 
representation options are for an appeal going forward.

Thanks for any input you have on this.
*Taxpayer*


From: Suellen Fulstone
Sent: Wednesday, March 05, 2008

*Dear Taxpayer,*

As the Village League stated in "alerts" to taxpayers, the 2008-2009 
appeals from Incline Village/Crystal Bay to the County Board of 
Equalization were handled in a different way from the last couple of 
years.  Under Nevada's property tax system as implemented in Washoe 
County, the last couple of years were "factor" years, which meant that 
the County Assessor simply applied a multiplier to every Incline 
Village/Crystal Bay homeowner's land value.  The Village League opposed 
that multiplier on a group basis for the 2006-2007 and 2007-2008 tax 
years.  The League also was able to oppose the underlying 2003-2004 base 
values on a group basis under the Carson City District Court decision in 
January of 2006 and the Supreme Court decision in December of 2006.

The 2008-2009 tax year, however, was a reappraisal year for Incline 
Village and Crystal Bay which means new individual valuations on 
everyone's property.  Since it was impossible for the League to 
represent every taxpayer on individual issues, they tried to assist any 
taxpayer that filed an individual appeal with an outline of the legal 
issues and with a form request for valuation information in order to 
create a record for the legal issues to be argued before the State Board 
and ultimately in the courts.  You will find those materials in the 
prior alerts.  Independently of the individual petitions, the Village 
League filed six class petitions on behalf of all residential properties 
at Incline Village and Crystal Bay.  Those petitions were denied by the 
County Board on the basis that the Board did not have jurisdiction to 
hear class petitions.  There was no hearing on the merits of the class 
petitions.

Since the County Board hearings are over, the League is now trying to 
assist individual taxpayers whose petitions were denied by the County 
Board with their appeals to the State Board.  On behalf of the Village 
League, I will represent those taxpayers who authorize my representation 
with the presentation of the legal issues to the State Board.  
Individual taxpayers who designate me as their representative will still 
be able to present themselves any individual issues regarding their 
respective properties.  

I am sorry if you were confused about how to proceed with your 2008-2009 
appeal.  The League communicates as best it can through its alerts and 
by answering any follow-up questions by e-mail and phone.  My 
recommendation is that you still file a notice of appeal with the State 
Board of Equalization and designate me as an authorized agent to speak 
on your behalf.  Even though the lack of a record below may present a 
problem, if I were you, I wouldn't just give up at this point.  The 
worst that can happen is that you lose at the State Board.  You won't be 
any worse off.  The legal issues will be argued as to all the properties 
and the relief, if any, granted by the State Board or subsequently by 
the courts is likely to apply to all the properties involved in the 
proceeding.

*Suellen Fulstone*

---------------------------------

*Village League to Save Incline Assets Board Members:*
.    Maryanne Ingemanson, President
.    Dale Akers, Historian
.    Les Barta, Law Research
.    John Carney, Analyst
.    Wayne Fischer, Webmaster
.    Ted Harris, Tax Revolt Committee Chairman
.    Todd Lowe, Financial,
.    Chuck Otto, Public Relations

*Village League to Save Incline Assets, Inc.*
Non-Profit Corporation - FEIN 88-0399029
1165 Vivian Lane, Incline Village, NV 89451
Phone: 775-831-4011, Fax 775-831-0325
Email : mingemanson at charter.net


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