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<DIV align=center><STRONG><B><U><FONT face="Times New Roman" color=red
size=7><SPAN style="FONT-SIZE: 36pt; COLOR: red">ALERT #
24</SPAN></FONT></U></B></STRONG></DIV>
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<P class=MsoNormal style="MARGIN-LEFT: 0.5in"><STRONG><B><FONT
face="Times New Roman" color=navy size=3><SPAN
style="FONT-SIZE: 12pt; COLOR: navy">TO: All Incline Village &
Crystal Bay Property Owners</SPAN></FONT></B></STRONG></P>
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<P class=MsoNormal style="MARGIN-LEFT: 0.5in"><STRONG><B><FONT
face="Times New Roman" color=navy size=3><SPAN
style="FONT-SIZE: 12pt; COLOR: navy">FROM: Ted Harris, Nevada Property
Tax Revolt</SPAN></FONT></B></STRONG></P>
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<P class=MsoNormal style="MARGIN-LEFT: 0.5in"><STRONG><B><FONT
face="Times New Roman" color=navy size=3><SPAN
style="FONT-SIZE: 12pt; COLOR: navy">SUBJECT: State Board of
Equalization Hearings</SPAN></FONT></B></STRONG></P>
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<P class=MsoNormal style="MARGIN-LEFT: 0.5in"><STRONG><B><FONT
face="Times New Roman" color=navy size=3><SPAN
style="FONT-SIZE: 12pt; COLOR: navy">For many of you who are on our E-mail
mailing list but do not live in town below is an article in today's Bonanza
about the upcoming hearings with the State Board of Equalization on
appeals by Incline Village and Crystal Bay property owners. For all the
local folks, if you have the time, we urge you to attend these hearings
(Location and time in the article below). We suspect, that like
the County Board of Equalization, the State Board is not likely to grant
reductions in "Taxable Value" based on the issues of view classifications,
time value adjustments, or tear-downs. Our attorney, Norm Azevedo, will
again, on behalf of all those who have appealed, argue these points with the
goal of disqualifylng these arbitrary methods of appraisiing our
properties.</SPAN></FONT></B></STRONG></P>
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<P class=MsoNormal style="MARGIN-LEFT: 0.5in"><STRONG><B><FONT
face="Times New Roman" color=navy size=3><SPAN
style="FONT-SIZE: 12pt; COLOR: navy">We will update and report to you upon the
conclusion of these hearings which are taking place Monday and
Tuesday.</SPAN></FONT></B></STRONG></P>
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<P class=MsoNormal style="MARGIN-LEFT: 0.5in"><STRONG><B><FONT
face="Times New Roman" color=navy size=3><SPAN
style="FONT-SIZE: 12pt; COLOR: navy">Ted </SPAN></FONT></B></STRONG></P>
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face="Times New Roman" color=navy size=3><SPAN
style="FONT-SIZE: 12pt; COLOR: navy"></SPAN></FONT></B></STRONG> </P>
<P class=MsoNormal style="MARGIN-LEFT: 0.5in"><STRONG><B><FONT
face="Times New Roman" color=navy size=3><SPAN
style="FONT-SIZE: 12pt; COLOR: navy">Ted Harris, Tax Revolt
Sub-Committee Chairman<BR>The Village League to Save Incline Assets<BR>(775)
831-3914<BR><A
href="mailto:tedgh@nvbell.net">tedgh@nvbell.net</A></SPAN></FONT></B></STRONG></P></BLOCKQUOTE>
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<P><FONT face="Times New Roman" size=3><SPAN
style="FONT-SIZE: 12pt">State equalization board to hear local
tax protests</SPAN></FONT></P>
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<P><SPAN class=body><FONT face="Times New Roman" size=3><SPAN
style="FONT-SIZE: 12pt">A group of 89 Incline Village and
Crystal Bay taxpayers returns to the Nevada Board of
Equalization early next week to appeal Washoe County property
assessments upheld earlier this year by the county board of
equalization.</SPAN></FONT></SPAN><BR><BR><SPAN
class=body>Their cases are scheduled for Monday and Tuesday in
Carson City, and most will be represented by tax attorneys
Norm Azevedo and Elaine Guenaga.</SPAN><BR><BR><SPAN
class=body>Last May, the state board established ground rules
for the hearings when it rejected the attorneys' claim that
the Washoe County Assessor's Office used a flawed property
valuation process.</SPAN><BR><BR><SPAN class=body>The state
board also allowed the assessor to appeal the county board's
property value cuts in 24 local cases, and refused to hear 43
appeals that didn't first go through the county
board.</SPAN><BR><BR><SPAN class=body>Azevedo and Guenaga have
been seeking property tax relief for their clients since
March. They claim that some of the appraisal procedures used
at Tahoe are flawed, and led to this year's sharp 30 percent
average increase of Incline Village and Crystal Bay property
taxes that in past years rose no more than 11
percent.</SPAN><BR><BR><SPAN class=body>Key problems, they
say, lie with the system that increases property values based
on the quality of a home's lake view, and with the faulty
application of two methods used to estimate property values
when there are few comparable sales.</SPAN><BR><BR><SPAN
class=body>One of the estimation methods deems a property with
structures slated for teardown to be a vacant lot, and the
other uses past property values to judge current property
values.</SPAN><BR><BR><SPAN class=body>But the county defends
the view system and estimation methods, and says the appeal
process allows individual mistakes to be
addressed.</SPAN><BR><BR><SPAN class=body>In addition to the
assessment appeals, other local tax opposition comes from The
Village League to Save Incline Assets, which includes many of
Azevedo and Guenaga's clients.</SPAN><BR><BR><SPAN
class=body>The league recently mailed protest forms to all
area taxpayers for inclusion with county tax bills, which are
due Monday, and is circulating petitions to be presented to
the state equalization board protesting the county's appraisal
methods.</SPAN><BR><BR><SPAN class=body>In comments earlier
this week, league president Maryanne Ingemanson said the group
intends to sue the county for relief if the state board rules
against them, and has asked the law firm Woodburn and Wedge to
join Azevedo and Guenaga in the litigation. In June, the firm
foiled an attempt to open deed-restricted access to Incline
Village General Improvement District's Incline and Burnt Cedar
beaches.</SPAN><BR><BR><SPAN class=body>The state equalization
board hearings start at 8 a.m. on Monday and Tuesday in Room
401 of the Legislative Counsel Bureau, 401 S. Carson St.,
Carson City, Nev. For more information, call board secretary
Charles Chinnock at (775) 687-4820.</SPAN></P>
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