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<DIV style="FONT: 10pt arial" align=center><FONT color=#ff0000
size=6><U>Property Owners Alert # 15</U></B></U></FONT><BR> </DIV>
<BLOCKQUOTE class=cite cite="" type="cite">
<DL>
<DD>April 10, 2003
<DD>
<DD>Dear Property Owners,
<DD>
<DD>For those of you who were not able to attend the presentation by our
attorney, Norm Azevedo, before the Nevada State Tax Commission on Monday,
please find a copy of his summary below, at the end of this
message. For those who would be interested in reviewing his
presentation, you can find this posted in it's entirety on our web site by
clicking on this link: <A
href="http://nevadapropertytaxrevolt.org/Page3.html">http://nevadapropertytaxrevolt.org/Page3.html</A>
<FONT face=arial>.</FONT> In addition you can read the media reports on this
hearing in the Reno Gazette Journal at: <A
href="http://www.rgj.com/news/stories/html/2003/04/07/38881.php?sp1=rgj&sp2=News&sp3=Local+News">http://www.rgj.com/news/stories/html/2003/04/07/38881.php?sp1=rgj&sp2=News&sp3=Local+News</A>
and the report in the Bonanza at: <A
href="http://tb.us.publicus.com/apps/pbcs.dll/article?Site=TB&Date=20030409&Category=NEWS&ArtNo=304090102&Ref=AR">http://tb.us.publicus.com/apps/pbcs.dll/article?Site=TB&Date=20030409&Category=NEWS&ArtNo=304090102&Ref=AR</A>
<DD>
<DD>Many folks have only recently joined with us and ask for information on
our "Revolt". We urge you to access and bookmark our web site which
contains references to our efforts beginning back in December. <A
href="http://nevadapropertytaxrevolt.org/">http://nevadapropertytaxrevolt.org/</A>
. We invite your phone call or email if you have questions after
searching though our web site.
<DD>
<DD>In contrast to the County Board of Equalization hearings, we found this
board, he Nevada State Tax commission, refreshingly open and willing to
listen to all taxpayers appeals that came before them AND, they were
especially receptive to our attorneys arguments raising issues of how
taxpayers are treated unfairly by the Washoe County Assessors office, the
Washoe County District Attorney’s office, and by the County Board of
Equalization itself.
<DD>
<DD>Barbara Campbell, chairwoman of the Commission, stated her concern,
shared by the entire Commission, "that taxpayers had to have some way to be
able <FONT color=#0000ff>to predict their property taxes</U></I></FONT>, and
<FONT color=#0000ff>should be treated fairly and
consistently"</U></I></FONT>. Predictability and fair treatment in
appraising Incline and CB properties by the Washoe county Assessors office
appear to have been be in very short supply.
<DD>
<DD>We consider the Commission's decision an important victory. The
Commission voted unanimously to grant our attorneys request to open hearings
on the regulation making process. This decision was very important to
us as this commission is the final arbiter on regulations affecting tax law
in Nevada. The commission stated that hearings on these issues would
begin shortly after the Legislative session, hopefully some time in
June.
<DD>
<DD>Our attorney Norm Azevedo has worked extremely hard and has spent
literally hundreds of hours on research and in the preparation of his
presentations to the County Board, on behalf of all the folks who have filed
appeals with him, and his presentation to the State Tax Commission, to
developed the basis of the first really serious challenge to the assessors
arbitrary, subjective, and capricious methods of appraising our properties.
<DD>
<DD>We commend and thank Norm for his outstanding effort and representation
on our behalf up to this point.
<DD>
<DD>Our next step now is to go forward with our appeals to the State Board
of Equalization. It is impossible to predict, if their decisions will
be any different than the County Board. Our reasonable guess is
that they might take a similar position, as did the County Board, that the
assessors office IS operating within the law and refuse, as did the County
Board, to consider any appeals based on the fundamental issues, of
<DD>
<DD>(1.) faulty view classifications,
<DD>(2) using "teardowns" that have not been torn down,
<DD>(3)incorrect determination of value associated with teardowns,
<DD>(4) and using the time value adjustments based on "old" comparable
sales.
<DD>
<DD>If this turns out to be the result, there will be only one alternative
left to us, and that will be to proceed with a law suit to let a court of
law decide, if the assessors practices are within the law or not.
<DD>
<DD>At this point our grass roots effort has gained considerable momentum in
spite of the fact that we have been able to reach less than 10% of the
Incline/CB property owners. Our only means of communication so far
have been word of mouth and Email. Now we need your help. We
need to build momentum and support for this effort by reaching every IV/CB
property owner who has an email address. Many of you on our mailing
list have submitted names and email address of friends and neighbors that we
have added to our data base. We ask each of you to search your address
book for the names of any friends, neighbors, and property owners who you
think would benefit from news and information we will continue to provide as
we go forward. We suggest you ask your friends and neighbors for
permission to submit their Email address to me or, you may simply want to
forward this email to them asking that they submit their Email address
directly to me. We may end up with some duplicates but we will screen
these out.
<DD>
<DD>This tax issue has been a thorn in our sides for many years and has had
a severe financial impact on everyone in this community. We need to
put a stop to these unreasonable assessment increases otherwise we will be
taxed out of our homes. We need the support of every property owner in
the Village, please help. Please forward all Email addresses to my
address below.
<DD>
<DD>Sincerely,
<DD>
<DD>Ted
<DD>
<DD>Ted Harris, Nevada Property Tax Revolt, Chairman Taxation Committee
<DD>The Village League To Save Incline Assets
<DD>775.831.3914
<DD><A href="mailto:tedgh@nvbell.net">tedgh@nvbell.net</A>
<DD><FONT color=#800000 size=2>
<DD>If you prefer not to receive e-mails from The Village League,
<DD>please reply with REMOVE in the subject line.</FONT><BR><BR>
<DD>
<DIV
align=center>~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<FONT
color=#800000 size=2>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: center"
align=center><FONT face="Times New Roman" color=#000000 size=3>AZEVEDO &
GUENAGA</FONT></P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: center"
align=center><?xml:namespace prefix = st1 ns =
"urn:schemas-microsoft-com:office:smarttags"
/><st1:Street><st1:address><FONT face="Times New Roman" color=#000000
size=3>338 California Avenue</FONT></st1:address></st1:Street></P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: center"
align=center><st1:place><FONT color=#000000><FONT size=3><FONT
face="Times New Roman"><st1:City>Reno</st1:City>,
<st1:State>Nevada</st1:State>
<st1:PostalCode>89509</st1:PostalCode></FONT></FONT></FONT></st1:place></P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: center"
align=center><FONT face="Times New Roman" color=#000000 size=3>(775)
329-6770</FONT></P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: center"
align=center><FONT face="Times New Roman" color=#000000 size=3>(775)
329-6825 (fax)</FONT></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center"
align=center><?xml:namespace prefix = o ns =
"urn:schemas-microsoft-com:office:office" /><o:p><FONT
face="Times New Roman" color=#000000 size=3> </FONT></o:p></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center"
align=center><FONT color=#000000><FONT size=3><FONT
face="Times New Roman"><SPAN
style="mso-spacerun: yes">
</SPAN><SPAN style="mso-no-proof: yes">April 10,
2003</SPAN></FONT></FONT></FONT></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt" align=left><o:p><FONT
face="Times New Roman" color=#000000 size=3>Dear
Client: </FONT></o:p></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt" align=left><o:p><FONT
face="Times New Roman" color=#000000 size=3> </FONT></o:p></P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt 1in; TEXT-INDENT: -0.5in"><FONT
face="Times New Roman" color=#000000 size=3></FONT> </P></FONT></DIV>
<DD>
<DIV align=center><FONT color=#800000 size=2>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt 1in; TEXT-INDENT: -0.5in"><FONT
face="Times New Roman" color=#000000 size=3>Re:<SPAN
style="mso-tab-count: 1">
</SPAN>Presentation to Nevada Tax Commission Requesting Opening of
Regulation Making Process to Ensure Fairness and Consistency for Taxpayers
Dealing with Washoe County Assessor</FONT></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><o:p><FONT
face="Times New Roman" color=#000000
size=3> </FONT></o:p></P></FONT></DIV>
<DD>
<DIV align=center><FONT color=#800000 size=2>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt" align=left><FONT
face="Times New Roman" color=#000000 size=3></FONT> </P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><o:p><FONT
face="Times New Roman" color=#000000 size=3> </FONT></o:p></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT
color=#000000><FONT size=3><FONT face="Times New Roman"><SPAN
style="mso-tab-count: 1">
</SPAN>On April 7, 2003, we made a presentation on your behalf to the Nevada
Tax Commission (“Commission), requesting the Commission to open the
regulation making process for clarifying what methods are acceptable for
assessors to use in valuing property, and establishing procedures to help
ensure fairness and consistency for taxpayers dealing with county assessors,
in particular the Washoe County Assessor.</FONT></FONT></FONT></P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><o:p><FONT
face="Times New Roman" color=#000000 size=3> </FONT></o:p></P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify"><FONT
face="Times New Roman" color=#000000 size=3>The presentation included a
portion of the power point presentation that was made before the Washoe
County Board of Equalization
(“<st1:place><st1:PlaceType>County</st1:PlaceType>
<st1:PlaceName>Board</st1:PlaceName></st1:place>”).<SPAN
style="mso-spacerun: yes"> </SPAN>It also included new information
obtained since the hearings before the
<st1:place><st1:PlaceType>County</st1:PlaceType>
<st1:PlaceName>Board</st1:PlaceName></st1:place>, and also raised issues of
how taxpayers are treated unfairly by the Washoe County Assessors office,
the Washoe County District Attorney’s office and by the
<st1:place><st1:PlaceType>County</st1:PlaceType>
<st1:PlaceName>Board</st1:PlaceName></st1:place> itself.<SPAN
style="mso-spacerun: yes"> </SPAN>Certain
<st1:place><st1:PlaceName>Incline</st1:PlaceName>
<st1:PlaceType>Village</st1:PlaceType></st1:place> property owners spoke
before the Commission, testifying as to their personal experiences in
dealing with the Assessor’s office.<SPAN style="mso-spacerun: yes">
</SPAN>When the attorney for the Assessor’s office made his presentation,
one of the Commissioners questioned his position that the Taxpayers’ Bill of
Rights does not apply to taxpayers before the
<st1:place><st1:PlaceType>County</st1:PlaceType>
<st1:PlaceName>Board</st1:PlaceName></st1:place>.<SPAN
style="mso-spacerun: yes"> </SPAN>Additionally, when Ernie McNeill,
senior appraiser from the Assessor’s office spoke before the Commission, the
chairwoman of the Commission cut his presentation short and stated her
concern, shared by the entire Commission, that taxpayers had to have some
way to be able to predict their property taxes, and should be treated fairly
and consistently.<SPAN style="mso-spacerun: yes"> </SPAN>The
Commission voted unanimously to grant our request to open the regulation
making process.<SPAN style="mso-spacerun: yes"> </SPAN>They also
agreed to open the process to address not only the methodologies of
valuation but also procedural issues of dealing with the Assessor’s office
and appearing before the <st1:place><st1:PlaceType>County</st1:PlaceType>
<st1:PlaceName>Board</st1:PlaceName></st1:place>.</FONT></P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify"><o:p><FONT
face="Times New Roman" color=#000000 size=3> </FONT></o:p></P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify"><FONT
face="Times New Roman" color=#000000 size=3>The granting of this request is
a major step in obtaining relief for future years.<SPAN
style="mso-spacerun: yes"> </SPAN>During the regulation making
process, it will be determined by the Commission whether use of time
adjustments, view classifications and tear downs are acceptable methods for
valuing property in <st1:State><st1:place>Nevada</st1:place></st1:State> for
property taxes.<SPAN style="mso-spacerun: yes"> </SPAN>It will also
address what information the Assessor has to provide to property owners
prior to hearings before the
<st1:place><st1:PlaceType>County</st1:PlaceType>
<st1:PlaceName>Board</st1:PlaceName></st1:place>, and the procedures for
hearings before the <st1:place><st1:PlaceType>County</st1:PlaceType>
<st1:PlaceName>Board</st1:PlaceName></st1:place>.<SPAN
style="mso-spacerun: yes"> </SPAN>We consider the Commission’s
granting the request to open the regulation making process a very important
success in these property tax matters.</FONT></P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify"><FONT
face="Times New Roman" color=#000000 size=3>For further information on the
presentation, and to see an article published in the Reno Gazette Journal,
please see </FONT><A href="http://www.nevadapropertytaxrevolt.org/"><FONT
face="Times New Roman"
size=3>www.nevadapropertytaxrevolt.org</FONT></A><FONT
face="Times New Roman" color=#000000 size=3>.<SPAN
style="mso-spacerun: yes"> </SPAN>If you have any further questions,
please contact either of us at 329-6770.</FONT></P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in; TEXT-ALIGN: justify"><o:p><FONT
face="Times New Roman" color=#000000 size=3> </FONT></o:p></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT size=3><FONT
color=#000000><FONT face="Times New Roman"><SPAN
style="mso-tab-count: 6">
</SPAN>Sincerely,</FONT></FONT></FONT></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><o:p><FONT
face="Times New Roman" color=#000000 size=3> </FONT></o:p></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN
style="mso-tab-count: 4"><FONT face="Times New Roman" color=#000000
size=3>
</FONT></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt 1.5in; TEXT-INDENT: 0.5in"><FONT size=3><FONT
color=#000000><FONT face="Times New Roman"><SPAN
style="mso-tab-count: 2">
</SPAN>____________________________</FONT></FONT></FONT></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT size=3><FONT
color=#000000><FONT face="Times New Roman"><SPAN
style="mso-tab-count: 6">
</SPAN>Norman J. Azevedo, Esq.</FONT></FONT></FONT></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT size=3><FONT
color=#000000><FONT face="Times New Roman"><SPAN
style="mso-tab-count: 6">
</SPAN>Elaine S. Guenaga, Esq.</FONT></FONT></FONT></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><o:p><FONT
face="Times New Roman" color=#000000 size=3> </FONT></o:p></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><o:p><FONT
face="Times New Roman" color=#000000
size=3> </FONT></o:p></P><BR><BR></DIV></FONT></DD></DL></BLOCKQUOTE></BODY></HTML>