<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN">
<HTML><HEAD>
<META http-equiv=Content-Type content="text/html; charset=iso-8859-1">
<META content="MSHTML 6.00.2800.1226" name=GENERATOR>
<STYLE></STYLE>
</HEAD>
<BODY bgColor=#ffffff>
<DIV><FONT face="Comic Sans MS" color=#000080 size=2>
<DIV align=center><FONT color=#ff0000 
size=7><STRONG><U></U></STRONG></FONT> </DIV>
<DIV align=center><FONT face="Times New Roman" color=#ff0000 
size=7><STRONG><U></U></STRONG></FONT> </DIV>
<DIV align=center><FONT face="Times New Roman" color=#ff0000 
size=7><STRONG><U>PROPERTY TAXPAYERS ALERT # 26</U></STRONG></FONT></DIV>
<DIV align=center><FONT face=Arial,Helvetica,Geneva,Swiss,SunSans-Regular 
size=-1></FONT> </DIV>
<DIV align=center><FONT face=Arial,Helvetica,Geneva,Swiss,SunSans-Regular 
size=-1></FONT> </DIV>
<BLOCKQUOTE dir=ltr style="MARGIN-RIGHT: 0px">
  <DIV dir=ltr align=left><STRONG><FONT face=DecadeSSK><FONT size=-1><FONT 
  size=4><FONT face="Times New Roman" size=3>TO </FONT>:  
  </FONT></FONT></FONT><FONT face="Times New Roman" size=3>Incline 
  Village/Crystal Bay Property Owners</FONT></STRONG></DIV>
  <DIV dir=ltr align=left><STRONG><FONT face="Times New Roman" 
  size=3>FROM:  The Village League to Save Incline Assets, 
  Inc.</FONT></STRONG></DIV>
  <DIV dir=ltr align=left><STRONG><FONT face="Times New Roman" 
  size=3>SUBJECT:  Bonanza Letters to the Editor, Sunday August 24th 
  </FONT></STRONG></DIV>
  <DIV dir=ltr align=left><STRONG><FONT face="Times New Roman" 
  size=3></FONT></STRONG> </DIV>
  <DIV dir=ltr align=left><STRONG><FONT face="Times New Roman" size=3>Dear 
  Property Owner:</FONT></STRONG></DIV>
  <DIV dir=ltr align=left><STRONG><FONT face="Times New Roman" 
  size=3></FONT></STRONG> </DIV>
  <DIV dir=ltr align=left><STRONG><FONT face="Times New Roman" size=3>
  <DIV dir=ltr align=left><STRONG><FONT face="Times New Roman" 
  size=3></FONT></STRONG> </DIV>
  <DIV dir=ltr align=left><STRONG><FONT face="Times New Roman" 
  size=3>There are many folks on our original data and many new additions 
  to our data base who may not have seen the attached letter to the Bonanza, 
  written by Chuck Otto, because they spend only part of their time 
  here.  We urge everyone to read this letter because this is the simplest 
  and clearest explanation of our protest and the issues we face as 
  property owners.   </FONT></STRONG></DIV>
  <DIV dir=ltr align=left> </DIV>
  <DIV dir=ltr align=left>Our petition gathering campaign was very 
  successful.  We were able to generate over 2,400 signatures on our 
  "Declaration of Protest"  to be presented to the Nevada State Tax 
  Commission at their upcoming hearings.  Also, we were able to add over 
  900 new e-mail addresses to our already sizeable data base.  This allows 
  us to communicate with all interested property owners often and at no 
  cost.  E-mail is the reason we have been able to generate tremendous 
  community support on this issue.  As we stated repeatedly to the signers 
  of the protest petition, we will not not sell, rent or give this 
  data base to anyone.  And, the addresses will be used  
  ONLY for disseminating information relating to the "Nevada Property Tax 
  Revolt".</FONT></STRONG></DIV></DIV>
  <DIV dir=ltr align=left><STRONG><FONT face="Times New Roman" 
  size=3> </FONT></STRONG></DIV>
  <DIV dir=ltr align=left><STRONG><FONT face="Times New Roman" 
  size=3></FONT></STRONG> </DIV>
  <DIV dir=ltr align=left><STRONG><FONT face="Times New Roman" size=3>Please 
  take a minute to forward this message to your friends who own property 
  here and may not already be on our e-mail list.  As always, we 
  encourage you to call or send e-mail with any questions or concerns.  We 
  do not have all the answers but will do our best to help you with any question 
  you might have.</FONT></STRONG></DIV>
  <DIV dir=ltr align=left><STRONG><FONT face="Times New Roman" 
  size=3></FONT></STRONG> </DIV>
  <DIV dir=ltr align=left><STRONG><FONT face="Times New Roman" 
  size=3>Regards,</FONT></STRONG></DIV>
  <DIV dir=ltr align=left><STRONG><FONT face="Times New Roman" 
  size=3></FONT></STRONG> </DIV>
  <DIV dir=ltr align=left><STRONG><FONT face="Times New Roman" 
  size=3>Ted</FONT></STRONG></DIV>
  <DIV dir=ltr align=left><STRONG></STRONG> </DIV>
  <DIV dir=ltr align=left><FONT face="Comic Sans MS" color=#000080 size=2>Ted 
  Harris, Tax Revolt Sub-Committee Chairman<BR>The Village League to Save 
  Incline Assets<BR>Phone:  (775) 831-3914<BR>Fax:     
  (775) 831-3914 <BR><A 
  href="mailto:tedgh@nvbell.net">tedgh@nvbell.net</A></FONT></DIV>
  <DIV dir=ltr align=left><FONT face="Comic Sans MS" color=#000080 
  size=2></FONT> </DIV>
  <DIV dir=ltr align=left><FONT face="Comic Sans MS" color=#000080 size=2>p.s. 
  For all our new or existing members of our mailing list, in case we 
  have added your email address in error and you prefer not to receive 
  e-mail on this issue, please click on your reply button  with the word 
  "Remove" in the subject line.  </FONT></DIV>
  <DIV dir=ltr align=left><STRONG><FONT size=1></FONT></STRONG> </DIV>
  <DIV dir=ltr align=left><STRONG></STRONG> </DIV>
  <DIV dir=ltr align=left><STRONG><FONT size=4>
  <DIV align=center>
  <TABLE cellSpacing=0 cellPadding=0 width=760 border=0>
    <TBODY>
    <TR>
      <TD>
        <TABLE cellSpacing=0 cellPadding=0 width=760 border=0>
          <TBODY>
          <TR>
            <TD width=115><IMG height=1 alt="" 
              src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/spacer.gif" 
              width=115 border=0></TD>
            <TD width=513><IMG height=1 alt="" 
              src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/spacer.gif" 
              width=513 border=0></TD>
            <TD width=1><IMG height=1 alt="" 
              src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/spacer.gif" 
              width=1 border=0></TD>
            <TD width=130><IMG height=1 alt="" 
              src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/spacer.gif" 
              width=130 border=0></TD>
            <TD width=1><IMG height=1 alt="" 
              src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/spacer.gif" 
              width=1 border=0></TD></TR>
          <TR>
            <TD colSpan=5>
              <TABLE cellSpacing=0 cellPadding=0 width=760 border=0>
                <TBODY>
                <TR>
                  <TD><A href="http://www.tahoebonanza.com/"><IMG height=60 
                    alt="North Lake Tahoe Bonanza" 
                    src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/bonanza_logo.gif" 
                    width=221 border=0></A></TD>
                  <TD vAlign=center align=middle width=259 height=70>
                    <TABLE cellSpacing=0 cellPadding=0 border=0>
                      <TBODY>
                      <TR>
                        <TD vAlign=top rowSpan=2><IMG alt="RAIN 52°" 
                          src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/icons/18.gif" 
                          width=70 border=0></TD>
                        <TD><FONT size=2><B>RAIN</B></FONT></TD></TR>
                      <TR>
                        <TD><FONT size=4><B>52°</B></FONT> <BR><A class=flink 
                          href="http://tb.us.publicus.com/apps/pbcs.dll/section?Category=WEATHER"><SPAN 
                          class=tipspbo>More weather 
                    »</SPAN></A></TD></TR></TBODY></TABLE></TD>
                  <TD vAlign=center align=right><A 
                    href="http://tb.us.publicus.com/apps/pbcs.dll/misc?url=/misc/subscribe/index.pbs"><IMG 
                    src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/head_foot/subscribe.gif" 
                    border=0></A></TD></TR></TBODY></TABLE></TD></TR>
          <TR>
            <TD vAlign=center align=middle width=759 bgColor=#3333ff 
              colSpan=4><SPAN class=cnav><A class=clink 
              href="http://tb.us.publicus.com/apps/pbcs.dll/misc?url=/misc/classifieds/index.pbs">Classifieds</A> 
               <FONT color=#ffffff>|</FONT>  <A class=clink 
              href="http://www.tahoe.com/apps/pbcs.dll/section?Category=MARKETPLACE07" 
              target=_new>Autos</A>  <FONT color=#ffffff>|</FONT>  <A 
              class=clink 
              href="http://www.tahoe.com/apps/pbcs.dll/section?Category=EMPLOYMENT" 
              target=_new>Jobs</A>  <FONT color=#ffffff>|</FONT>  <A 
              class=clink 
              href="http://adserver1.harvestadsdepot.com/snewsnltb/ss/realestate/" 
              target=_new>Real Estate</A>  <FONT 
              color=#ffffff>|</FONT>  <A class=clink 
              href="http://www.adquest3d.com/dirmain.cfm?BRD=1538&PAG=353" 
              target=_new>Yellow Pages</A>  <FONT 
              color=#ffffff>|</FONT>  <A class=clink 
              href="http://www.tahoe.com/">Tahoe.com</A>  <FONT 
              color=#ffffff>|</FONT>  <A class=clink 
              href="http://www.reno.com/" target=_new>Reno.com</A> </SPAN></TD>
            <TD width=1 bgColor=#3333ff><IMG height=20 alt="" 
              src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/spacer.gif" 
              width=1 align=middle border=0></TD></TR>
          <TR>
            <TD colSpan=5><IMG height=3 alt="" 
              src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/spacer.gif" 
              width=1 border=0></TD></TR>
          <TR>
            <TD bgColor=#3333ff colSpan=5><IMG height=1 alt="" 
              src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/spacer.gif" 
              width=1 border=0></TD></TR>
          <TR>
            <TD vAlign=top width=115 bgColor=#3333ff rowSpan=3>
              <P><BR>
              <TABLE cellSpacing=0 cellPadding=3 width="100%" border=0>
                <TBODY>
                <TR>
                  <TD><SPAN class=colorheading>Features</FONT></SPAN></TD></TR>
                <TR>
                  <TD><SPAN class=cnav><A class=clink 
                    href="http://tb.us.publicus.com/apps/pbcs.dll/frontpage">Frontpage</A></SPAN></TD></TR>
                <TR>
                  <TD><SPAN class=cnav><A class=clink 
                    href="http://www.adquest3d.com/da/?brd=1986">Today's 
                    Ads</A></SPAN></TD></TR>
                <TR>
                  <TD><SPAN class=cnav><A class=clink 
                    href="http://tb.us.publicus.com/apps/pbcs.dll/section?Category=SPECIALSECTIONS">Special 
                    Sections</A></SPAN></TD></TR>
                <TR>
                  <TD><SPAN class=cnav><A class=clink 
                    href="http://adserver1.harvestadsdepot.com/snewstdt/ss/004108/" 
                    target=_new>Ski Tahoe</A></SPAN></TD></TR>
                <TR>
                  <TD><SPAN class=cnav><A class=clink 
                    href="http://tb.us.publicus.com/apps/pbcs.dll/misc?url=/misc/letter/index.pbs">Write 
                    the Editor</A></SPAN></TD></TR>
                <TR>
                  <TD align=middle><NOLAYER><IFRAME marginWidth=0 
                    marginHeight=0 
                    src="http://tb.us.publicus.com/apps/pbcsad.dll/adsource?Spot=BANNER_11,OPINION&TARGET=_top&H=114&W=100&Req=30372450368766886" 
                    frameBorder=0 width=100 scrolling=no 
                    height=114>
 <a href="/apps/pbcsad.dll/adlink?Spot=BANNER_11,OPINION&Req=30112454432804139" target="_top"><img src="/apps/pbcsad.dll/adimage?Spot=BANNER_11,OPINION&Req=30112454432804139" border="0" height="114" width="100" alt=""></a>
 </IFRAME></NOLAYER><ILAYER 
                    id=adspot_1 visibility="hide" width="100" 
                    height="114"></ILAYER></TD></TR>
                <TR>
                  <TD><SPAN class=cnav><A class=ylink 
                    href="http://tb.us.publicus.com/apps/pbcs.dll/misc?url=/misc/subscribe/index.pbs">Subscribe 
                    to the Print Edition</A></SPAN></TD></TR>
                <TR>
                  <TD><SPAN class=cnav><A class=clink 
                    href="http://tb.us.publicus.com/apps/pbcs.dll/news_themes">Forum</A></SPAN> 

                  <TD></TD>
                <TR>
                  <TD><SPAN class=cnav><A class=clink 
                    href="http://tb.us.publicus.com/apps/pbcs.dll/section?Category=ARCHIVES">Archives</A></SPAN></TD></TR>
                <TR>
                  <TD><SPAN class=cnav><A class=clink 
                    href="http://tb.us.publicus.com/apps/pbcs.dll/section?Category=WEATHER">Weather</A></SPAN></TD></TR>
                <TR>
                  <TD><SPAN class=cnav><A class=clink 
                    href="http://tb.us.publicus.com/apps/pbcs.dll/section?Category=CONTACT">About 
                    Us</A></SPAN></TD></TR></TBODY></TABLE><IMG height=5 alt="" 
              src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/spacer.gif" 
              width=1><BR><NOLAYER><IFRAME marginWidth=0 marginHeight=0 
              src="http://tb.us.publicus.com/apps/pbcsad.dll/adsource?Spot=BANNER_12,OPINION&TARGET=_new&H=70&W=115&Req=30372450368766886" 
              frameBorder=0 width=115 scrolling=no 
              height=70>
 <a href="/apps/pbcsad.dll/adlink?Spot=BANNER_12,OPINION&Req=30112454432804139" target="_new"><img src="/apps/pbcsad.dll/adimage?Spot=BANNER_12,OPINION&Req=30112454432804139" border="0" height="70" width="115" alt=""></a>
 </IFRAME></NOLAYER><ILAYER 
              id=adspot_2 visibility="hide" width="115" 
              height="70"></ILAYER><BR><IMG height=5 alt="" 
              src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/spacer.gif" 
              width=1><BR>
              <TABLE cellSpacing=0 cellPadding=3 width="100%" border=0>
                <TBODY>
                <TR>
                  <TD><SPAN class=colorheading>Other Papers</SPAN></TD></TR>
                <TR>
                  <TD><SPAN class=cnav><A class=clink 
                    href="http://www.nevadaappeal.com/">Nevada 
                  Appeal</A></SPAN></TD></TR>
                <TR>
                  <TD><SPAN class=cnav><A class=clink 
                    href="http://www.recordcourier.com/">Record-Courier</A></SPAN></TD></TR>
                <TR>
                  <TD><SPAN class=cnav><A class=clink 
                    href="http://www.sierrasun.com/">Sierra Sun</A></SPAN></TD></TR>
                <TR>
                  <TD><SPAN class=cnav><A class=clink 
                    href="http://www.tahoedailytribune.com/">Tahoe 
                    Tribune</A></SPAN></TD></TR>
                <TR>
                  <TD><SPAN class=cnav><A class=clink 
                    href="http://www.tahoe-world.com/">Tahoe 
                World</A></SPAN></TD></TR></TBODY></TABLE></P></TD>
            <TD vAlign=top width=513>
              <TABLE cellSpacing=25 cellPadding=0 width="100%" border=0>
                <TBODY>
                <TR>
                  <TD><SPAN class=date>August 24, 2003</SPAN> 
                    <P><FONT class=headingmain>The property tax 
                    protest</FONT><BR>
                    <TABLE cellSpacing=0 cellPadding=0 border=0>
                      <TBODY>
                      <TR>
                        <TD></TD>
                        <TD vAlign=top><BR><SPAN class=name>by Chuck 
                          Otto</SPAN></A> </TD></TR></TBODY></TABLE><BR>
                    <P><SPAN class=body>Are the property owners of Incline 
                    Village and Crystal Bay being unfairly treated by the Washoe 
                    County Tax Assessor's Office?<BR><BR>Clearly emotions are 
                    high in the community over this hot topic. Consider the 
                    following: 123 owners formally appealed their property 
                    assessments; hundreds called to protest and were blown off; 
                    hundreds have now paid their taxes under protest; and 
                    thousands have signed a petition to the Nevada State Tax 
                    Commission protesting the arbitrary and discriminatory 
                    methods the county uses to do its assessments in our area. 
                    Let's take each of these points and examine them.<BR><BR>Why 
                    did only 123 appeal their assessments? Every property owner 
                    got a postcard-size assessment notice last November. It 
                    compares last year's assessment to this year. But, since it 
                    does not have a dollar amount which you owe nor does it have 
                    a due date for payment; most owners don't pay much attention 
                    to it.<BR><BR>Add to this the fact that the majority of 
                    owners do not live here year-round and do not participate in 
                    the local "politics," most, then, were not aware of the red 
                    flags that were hoisted early on. The biggest red flag was 
                    the discovery that our assessments were raised by an average 
                    of 31 percent while the rest of the county was something 
                    less than 6 percent! While a few people understood the 
                    magnitude of our increases and tried to mobilize the 
                    citizenry to take action, only a relatively small percentage 
                    actually appealed. I suspect the Assessor's Office knew this 
                    would happen.<BR><BR>However, we have discovered that many 
                    people did try to call and protest both the assessment when 
                    they received it and their tax bill which they got last 
                    month. They were, indeed, blown off. The standard answer was 
                    "your Taxable Value is less than the Market Value" and/or 
                    "would you be willing to sell your property for the Taxable 
                    Value?" Sounds logical and most people did not know how to 
                    respond to this deceptive and misleading 
                    answer.<BR><BR>Simply stated, Nevada does not tax based on 
                    market value. They use a complicated formula to calculate a 
                    "Taxable Value." Because of this formula, the "Taxable 
                    Value" is always less than the market value; it is supposed 
                    to be less than market value and, by law, cannot be greater 
                    than market value. Their Assessors' answer, designed to shut 
                    us up, is incredibly deceptive and ignores the very real 
                    possibility that the "Taxable Value" was calculated 
                    improperly or, even possibly, illegally.<BR><BR>A group of 
                    concerned citizens has banded together (The Village League 
                    to Save Incline Assets) and retained respected and expert 
                    legal counsel. The Tax Assessors methods have been exposed 
                    and come into serious question. The most obvious is their 
                    unique-to-Incline Village/Crystal Bay "View Classification 
                    System." Without going into all the gory details, they 
                    assign a numerical value to each property - the better the 
                    view, the higher the number which then translates into 
                    significantly higher assessed value.<BR><BR>But, they don't 
                    go into each home to observe the view. Rather, they drive by 
                    and subjectively make a determination. Guess which way the 
                    results come out? Not in your favor! Some call it 
                    "cherry-picking", (picking the best view home on the block 
                    and then ascribing that same rating to all). The few people 
                    who are persistent and get an assessor to come out, may get 
                    a reduction - but what about everyone else?<BR><BR>It's 
                    worth noting that 40 people requested the assessor to 
                    re-evaluate their views and 30 of the 40 got a considerable 
                    reduction. This amounts to a 75% error rate on the part of 
                    the assessor. Wonder what the appraiser was looking at on 
                    the original appraisal?<BR><BR>It would seem the Assessor's 
                    Office knows they can throw a lot of crap on the wall and 
                    most of it will stick - they bank on it. During the appeals 
                    process before the County Board of Equalization, the 
                    assessor made the comment "We make errors. We frequently 
                    make errors, but it is the responsibility of the property 
                    owner to catch these errors." To their (property owners) 
                    detriment, it would be a safe assumption, that a very high 
                    percentage of property owners don't understand the process 
                    and/or don't know the basis on which to argue with the 
                    assessor on their appraisal or on the method required to 
                    file an appeal.<BR><BR>One other practice they employ is 
                    called the "time-value" method. If there are an insufficient 
                    number of recent comparable sales in your neighborhood on 
                    which to determine the value of your land, they arbitrarily 
                    assign a 1 percent per month increase to the value of 
                    comparable properties that sold as long as 2 or 3 years ago! 
                    By adding this 1 percent per month increase in value to 
                    these "old sales", these comparable "old sales" are now 
                    being assigned a much higher value, which, in turn, are now 
                    being used to justify the increase in value to your 
                    land.<BR><BR>There may be some properties which have 
                    increased at the rate of 1 percent per month but given that 
                    many real estate professionals say that the median and 
                    average values have gone down over the last 3 years since 
                    the peak of the dot.com boom, this arbitrary calculation is 
                    both illogical and punitive. All properties in Incline 
                    Village and Crystal Bay have not increased in value by 1 
                    percent per month. I could go on about other unique methods 
                    applied only to us but we'll save those for the 
                    courts.<BR><BR>Many have asked why this is happening. The 
                    Tax folks say that we have had it too good for too long and 
                    this is catch-up time. They hold fast to the mantra that 
                    "they are within the law." Others have told us that "the 
                    laws are the issue, and if you want remedy, get the laws 
                    changed."<BR><BR>My personal opinion of why it is happening 
                    is simple. The County Administration has created spending 
                    which cannot be supported by existing revenue. New taxes are 
                    created, and pressure is put on all taxing agencies to get 
                    as much as they can get. Easy targets are identified, and we 
                    are an easy target - perceived high income (Income Village), 
                    part-time residents, no real local government, perceived 
                    inability to organize and protest, etc.<BR><BR>Of course, no 
                    one will ever admit this. Rather they will try to portray us 
                    as the spoiled, the rich, the selfish, and the whiners. Boy, 
                    are they wrong this time. They have gone too far.<BR><BR>We 
                    must act now and act in unison. They now know that we know 
                    what they're up to. The State Tax Commission (which 
                    regulates the County Assessor's Office) has indicated a 
                    willingness to listen. All of us paying under protest and 
                    signing the petitions will let them know we are serious. We 
                    have retained outstanding legal help to ensure fair and 
                    impartial rulings on our allegations. We have a great 
                    community and must stand together.<BR><BR>I do not like to 
                    see our senior citizens, the many who are on fixed incomes, 
                    and the "regular" people forced to consider or actually sell 
                    because they have been taxed out of their homes.<BR><BR>If 
                    you have not already done so, please pay your taxes under 
                    protest. Sign the petitions that are circulating, and if you 
                    feel moved, please contribute to our legal fund. We are 
                    determined to see this through to a successful 
                    conclusion.<BR><BR><BR><BR><BR><BR>Chuck Otto is a Board 
                    Member of the Village League to Save Incline 
                    Assets.</SPAN></P><BR><BR clear=all>
                    <DIV align=center> </DIV>
                    <P>
                    <P>
                    <FORM 
                    action=/apps/pbcs.dll/tips?Art=1&Dato=20030824&Kategori=OPINION&Lopenr=308240202&Ref=AR 
                    method=post><INPUT type=hidden 
                    value="The property tax protest" name=Tittel> <INPUT 
                    type=hidden 
                    value=/apps/pbcs.dll/article?Date=20030824&Category=OPINION&ArtNo=308240202&SectionCat= 
                    name=Next> 
                    <TABLE cellSpacing=0 cellPadding=3 width="100%" align=left 
                    bgColor=#eeeeee border=0>
                      <TBODY>
                      <TR>
                        <TD><IMG height=1 
                          src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/spacer.gif" 
                          width=15 border=0></TD>
                        <TD><FONT face=Arial,Helvetica,Sans-serif size=2><B>F
                          <TABLE cellSpacing=5 cellPadding=0 border=0>
                            <TBODY>
                            <TR>
                              <TD width=20><IMG height=14 alt=back 
                                src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/back.gif" 
                                width=20 border=0></TD>
                              <TD><A class=flink 
                                href="javascript:history.go(-1)"><SPAN 
                                class=tipspbo>BACK</SPAN></A></TD>
                              <TD><IMG height=1 alt="" 
                                src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/spacer.gif" 
                                width=5 border=0></TD>
                              <TD width=20><IMG height=14 alt="Top of Page" 
                                src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/topofpage.gif" 
                                width=20 border=0></TD>
                              <TD><A class=flink 
                                href="http://tb.us.publicus.com/apps/pbcs.dll/article?AID=/20030824/OPINION/308240202#topofpage"><SPAN 
                                class=tipspbo>TOP OF PAGE</SPAN></A></TD>
                              <TD><IMG height=1 alt="" 
                                src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/spacer.gif" 
                                width=5 border=0></TD>
                              <TD width=20><IMG height=14 alt="Print Friendly" 
                                src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/print_this.gif" 
                                width=20 border=0></TD>
                              <TD><SPAN class=tipspbo><A class=flink 
                                href="http://tb.us.publicus.com/apps/pbcs.dll/article?AID=/20030824/OPINION/308240202&template=printpictart">PRINT 
                                FRIENDLY</A></SPAN></TD>
                              <TD><IMG height=1 alt="" 
                                src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/spacer.gif" 
                                width=5 border=0></TD>
                              <TD><IMG height=14 alt=Forum 
                                src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/chat.gif" 
                                width=20 align=left border=0> <A class=flink 
                                href="http://tb.us.publicus.com/apps/pbcs.dll/news_messages?Category=OPINION&ThemeID=184&GroupID=54538"><SPAN 
                                class=tipspbo>FORUM ON THIS 
                            STORY</SPAN></A></TD></TR></TBODY></TABLE>orward this 
                          article to a friend</B></FONT></TD>
                        <TD><FONT size=2>Message:</FONT></TD></TR>
                      <TR>
                        <TD><IMG height=1 
                          src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/spacer.gif" 
                          width=15 border=0></TD>
                        <TD vAlign=top>
                          <TABLE cellSpacing=0 cellPadding=0 border=0>
                            <TBODY>
                            <TR>
                              <TD><FONT size=2>Your name:</FONT> </TD>
                              <TD><INPUT size=15 name=Fra></TD></TR>
                            <TR>
                              <TD><FONT size=2>Your e-mail address:</FONT> </TD>
                              <TD><INPUT size=15 name=Fraepost></TD></TR>
                            <TR>
                              <TD><FONT size=2>To e-mail address:</FONT> </TD>
                              <TD><INPUT size=15 
                        name=Til></TD></TR></TBODY></TABLE></TD>
                        <TD vAlign=top><TEXTAREA style="WIDTH: 15em" name=beskjed rows=3></TEXTAREA><BR><IMG 
                          height=4 
                          src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/spacer.gif" 
                          width=1 border=0><BR><INPUT type=submit value=Send> 
                      </TD></TR></TBODY></TABLE><BR clear=left></FORM><BR 
                    clear=all>
                    <TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>
                      <TBODY>
                      <TR>
                        <TD bgColor=#3333ff>    <SPAN 
                          class=colorheading>More 
                    Stories</SPAN></TD></TR></TBODY></TABLE>
                    <P></P></TD></TR></TBODY></TABLE></TD>
            <TD width=1 
              background=http://tb.us.publicus.com/graphics/dot.gif><IMG alt="" 
              src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/spacer.gif" 
              width=1 border=0></TD>
            <TD vAlign=top align=middle width=130><BR><NOLAYER><IFRAME 
              marginWidth=0 marginHeight=0 
              src="http://tb.us.publicus.com/apps/pbcsad.dll/adsource?Spot=BANNER_1,OPINION&TARGET=_new&H=60&W=120&Req=30372450368766886" 
              frameBorder=0 width=120 scrolling=no 
              height=60>
 <a href="/apps/pbcsad.dll/adlink?Spot=BANNER_1,OPINION&Req=30112454432804139" target="_new"><img src="/apps/pbcsad.dll/adimage?Spot=BANNER_1,OPINION&Req=30112454432804139" border="0" height="60" width="120" alt=""></a>
 </IFRAME></NOLAYER><ILAYER 
              id=adspot_3 visibility="hide" width="120" height="60"></ILAYER>
              <P><NOLAYER><IFRAME marginWidth=0 marginHeight=0 
              src="http://tb.us.publicus.com/apps/pbcsad.dll/adsource?Spot=BANNER_2,OPINION&TARGET=_top&H=60&W=120&Req=30372450368766886" 
              frameBorder=0 width=120 scrolling=no 
              height=60>
 <a href="/apps/pbcsad.dll/adlink?Spot=BANNER_2,OPINION&Req=30112454432804139" target="_top"><img src="/apps/pbcsad.dll/adimage?Spot=BANNER_2,OPINION&Req=30112454432804139" border="0" height="60" width="120" alt=""></a>
 </IFRAME></NOLAYER><ILAYER 
              id=adspot_4 visibility="hide" width="120" 
height="60"></ILAYER></P>
              <P><NOLAYER><IFRAME marginWidth=0 marginHeight=0 
              src="http://tb.us.publicus.com/apps/pbcsad.dll/adsource?Spot=BANNER_3,OPINION&TARGET=_new&H=60&W=120&Req=30372450368766886" 
              frameBorder=0 width=120 scrolling=no 
              height=60>
 <a href="/apps/pbcsad.dll/adlink?Spot=BANNER_3,OPINION&Req=30112454432804139" target="_new"><img src="/apps/pbcsad.dll/adimage?Spot=BANNER_3,OPINION&Req=30112454432804139" border="0" height="60" width="120" alt=""></a>
 </IFRAME></NOLAYER><ILAYER 
              id=adspot_5 visibility="hide" width="120" 
height="60"></ILAYER></P>
              <P><NOLAYER><IFRAME marginWidth=0 marginHeight=0 
              src="http://tb.us.publicus.com/apps/pbcsad.dll/adsource?Spot=BANNER_4,OPINION&TARGET=_top&H=60&W=120&Req=30372450368766886" 
              frameBorder=0 width=120 scrolling=no 
              height=60>
 <a href="/apps/pbcsad.dll/adlink?Spot=BANNER_4,OPINION&Req=30112454432804139" target="_top"><img src="/apps/pbcsad.dll/adimage?Spot=BANNER_4,OPINION&Req=30112454432804139" border="0" height="60" width="120" alt=""></a>
 </IFRAME></NOLAYER><ILAYER 
              id=adspot_6 visibility="hide" width="120" 
height="60"></ILAYER></P>
              <P><NOLAYER><IFRAME marginWidth=0 marginHeight=0 
              src="http://tb.us.publicus.com/apps/pbcsad.dll/adsource?Spot=BANNER_5,OPINION&TARGET=_top&H=60&W=120&Req=30372450368766886" 
              frameBorder=0 width=120 scrolling=no 
              height=60>
 <a href="/apps/pbcsad.dll/adlink?Spot=BANNER_5,OPINION&Req=30112454432804139" target="_top"><img src="/apps/pbcsad.dll/adimage?Spot=BANNER_5,OPINION&Req=30112454432804139" border="0" height="60" width="120" alt=""></a>
 </IFRAME></NOLAYER><ILAYER 
              id=adspot_7 visibility="hide" width="120" 
height="60"></ILAYER></P>
              <P><NOLAYER><IFRAME marginWidth=0 marginHeight=0 
              src="http://tb.us.publicus.com/apps/pbcsad.dll/adsource?Spot=BANNER_6,OPINION&TARGET=_top&H=60&W=120&Req=30372450368766886" 
              frameBorder=0 width=120 scrolling=no 
              height=60>
 <a href="/apps/pbcsad.dll/adlink?Spot=BANNER_6,OPINION&Req=30112454432804139" target="_top"><img src="/apps/pbcsad.dll/adimage?Spot=BANNER_6,OPINION&Req=30112454432804139" border="0" height="60" width="120" alt=""></a>
 </IFRAME></NOLAYER><ILAYER 
              id=adspot_8 visibility="hide" width="120" 
height="60"></ILAYER></P>
              <P><NOLAYER><IFRAME marginWidth=0 marginHeight=0 
              src="http://tb.us.publicus.com/apps/pbcsad.dll/adsource?Spot=BANNER_7,OPINION&TARGET=_top&H=60&W=120&Req=30372450368766886" 
              frameBorder=0 width=120 scrolling=no 
              height=60>
 <a href="/apps/pbcsad.dll/adlink?Spot=BANNER_7,OPINION&Req=30112454432804139" target="_top"><img src="/apps/pbcsad.dll/adimage?Spot=BANNER_7,OPINION&Req=30112454432804139" border="0" height="60" width="120" alt=""></a>
 </IFRAME></NOLAYER><ILAYER 
              id=adspot_9 visibility="hide" width="120" 
height="60"></ILAYER></P>
              <P><NOLAYER><IFRAME marginWidth=0 marginHeight=0 
              src="http://tb.us.publicus.com/apps/pbcsad.dll/adsource?Spot=BANNER_8,OPINION&TARGET=_top&H=60&W=120&Req=30372450368766886" 
              frameBorder=0 width=120 scrolling=no 
              height=60>
 <a href="/apps/pbcsad.dll/adlink?Spot=BANNER_8,OPINION&Req=30112454432804139" target="_top"><img src="/apps/pbcsad.dll/adimage?Spot=BANNER_8,OPINION&Req=30112454432804139" border="0" height="60" width="120" alt=""></a>
 </IFRAME></NOLAYER><ILAYER 
              id=adspot_10 visibility="hide" width="120" 
              height="60"></ILAYER></P>
              <P><NOLAYER><IFRAME marginWidth=0 marginHeight=0 
              src="http://tb.us.publicus.com/apps/pbcsad.dll/adsource?Spot=BANNER_9,OPINION&TARGET=_top&H=60&W=120&Req=30372450368766886" 
              frameBorder=0 width=120 scrolling=no 
              height=60>
 <a href="/apps/pbcsad.dll/adlink?Spot=BANNER_9,OPINION&Req=30112454432804139" target="_top"><img src="/apps/pbcsad.dll/adimage?Spot=BANNER_9,OPINION&Req=30112454432804139" border="0" height="60" width="120" alt=""></a>
 </IFRAME></NOLAYER><ILAYER 
              id=adspot_11 visibility="hide" width="120" 
              height="60"></ILAYER></P>
              <P><NOLAYER><IFRAME marginWidth=0 marginHeight=0 
              src="http://tb.us.publicus.com/apps/pbcsad.dll/adsource?Spot=BANNER_10,OPINION&TARGET=_new&H=60&W=120&Req=30372450368766886" 
              frameBorder=0 width=120 scrolling=no 
              height=60>
 <a href="/apps/pbcsad.dll/adlink?Spot=BANNER_10,OPINION&Req=30112454432804139" target="_new"><img src="/apps/pbcsad.dll/adimage?Spot=BANNER_10,OPINION&Req=30112454432804139" border="0" height="60" width="120" alt=""></a>
 </IFRAME></NOLAYER><ILAYER 
              id=adspot_12 visibility="hide" width="120" 
              height="60"></ILAYER></P>
              <P><NOLAYER><IFRAME marginWidth=0 marginHeight=0 
              src="http://tb.us.publicus.com/apps/pbcsad.dll/adsource?Spot=BANNER_13,OPINION&TARGET=_top&H=60&W=120&Req=30372450368766886" 
              frameBorder=0 width=120 scrolling=no 
              height=60>
 <a href="/apps/pbcsad.dll/adlink?Spot=BANNER_13,OPINION&Req=30112454432804139" target="_top"><img src="/apps/pbcsad.dll/adimage?Spot=BANNER_13,OPINION&Req=30112454432804139" border="0" height="60" width="120" alt=""></a>
 </IFRAME></NOLAYER><ILAYER 
              id=adspot_13 visibility="hide" width="120" 
              height="60"></ILAYER></P></TD>
            <TD width=1 bgColor=#3333ff rowSpan=3><IMG height=1 alt="" 
              src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/spacer.gif" 
              width=1 border=0></TD></TR>
          <TR>
            <TD background=http://tb.us.publicus.com/graphics/dot2.gif 
              colSpan=3><IMG height=1 alt="" 
              src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/spacer.gif" 
              width=1 border=0></TD></TR>
          <TR>
            <TD vAlign=top align=middle colSpan=5><BR>
              <P>
              <TABLE cellSpacing=5 cellPadding=0 border=0>
                <TBODY>
                <TR>
                  <TD width=20><IMG height=14 alt=Forum 
                    src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/back.gif" 
                    width=20 border=0></TD>
                  <TD><A class=flink href="javascript:history.go(-1)"><SPAN 
                    class=cnav>BACK</SPAN></A></TD>
                  <TD width=20><IMG height=14 alt="Top of Page" 
                    src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/topofpage.gif" 
                    width=20 border=0></A></TD>
                  <TD><A class=flink 
                    href="http://tb.us.publicus.com/apps/pbcs.dll/article?AID=/20030824/OPINION/308240202#topofpage"><SPAN 
                    class=cnav>TOP OF PAGE</SPAN></A></TD>
                  <TD><IMG height=1 alt="" 
                    src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/spacer.gif" 
                    width=5 border=0></TD></TR></TBODY></TABLE><BR><FONT 
              size=2><I>Copyright North Lake Tahoe Bonanza. Materials contained 
              within this site may<BR>not be used without permission.</I></FONT> 
              <BR></P></TD></TR>
          <TR>
            <TD bgColor=#3333ff colSpan=5><IMG height=1 alt="" 
              src="mhtml:mid://00000257/!http://tb.us.publicus.com/graphics/spacer.gif" 
              width=1 border=0></TD></TR></TBODY></TABLE>
        <TABLE cellSpacing=0 cellPadding=0 width=760 border=0>
          <TBODY>
          <TR>
            <TD width=760 
            background=http://tb.us.publicus.com/graphics/head_foot/footer_graph.gif 
            height=27><SPAN class=cnav>    <A class=clink 
              href="mailto:nltbsales@tahoebonanza.com">Advertising Inquiries</A> 
              </SPAN></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE></DIV><!-- BEGIN WEBTRENDS CODE -->
  <SCRIPT language=JavaScript src="http://tb.us.publicus.com/misc/logger.js" 
  type=text/javascript></SCRIPT>
  <IMG height=1 
  src="http://dcs.swiftnews.com/lw.php?referrer=&du=mid%3A//00000257/&agent=Mozilla/4.0%20%28compatible%3B%20MSIE%206.0%3B%20Windows%20NT%205.1%29&cid=-&cb=21610" 
  width=1 border=0> <IMG height=1 
  src="http://dcs.swiftnews.com/lw.php?referrer=&du=file%3A///C%3A/Documents%2520and%2520Settings/Ted%2520Harris/Desktop/North%2520Lake%2520Tahoe%2520Bonanza.mht&agent=Mozilla/4.0%20%28compatible%3B%20MSIE%206.0%3B%20Windows%20NT%205.1%29&cid=-&cb=238383" 
  width=1 border=0> <NOSCRIPT><IMG height=1 
  src="mhtml:mid://00000257/!http://dcs.swiftnews.com/lw.php?referrer=-&agent=Shonenscape&cid=NoScript&du=http://www.tahoebonanza.com/" 
  width=1 border=0></NOSCRIPT><!-- END WEBTRENDS CODE --><LAYER 
  visibility="hide" 
  src="/apps/pbcsad.dll/adsource?Spot=BANNER_11,OPINION&TARGET=_top&H=114&W=100&Req=30112454432804139" 
  onLoad="moveToAbsolute(adspot_1.pageX,adspot_1.pageY);clip.height=114;clip.width=100; visibility='show';"></LAYER><LAYER 
  visibility="hide" 
  src="/apps/pbcsad.dll/adsource?Spot=BANNER_12,OPINION&TARGET=_new&H=70&W=115&Req=30112454432804139" 
  onLoad="moveToAbsolute(adspot_2.pageX,adspot_2.pageY);clip.height=70;clip.width=115; visibility='show';"></LAYER><LAYER 
  visibility="hide" 
  src="/apps/pbcsad.dll/adsource?Spot=BANNER_1,OPINION&TARGET=_new&H=60&W=120&Req=30112454432804139" 
  onLoad="moveToAbsolute(adspot_3.pageX,adspot_3.pageY);clip.height=60;clip.width=120; visibility='show';"></LAYER><LAYER 
  visibility="hide" 
  src="/apps/pbcsad.dll/adsource?Spot=BANNER_2,OPINION&TARGET=_top&H=60&W=120&Req=30112454432804139" 
  onLoad="moveToAbsolute(adspot_4.pageX,adspot_4.pageY);clip.height=60;clip.width=120; visibility='show';"></LAYER><LAYER 
  visibility="hide" 
  src="/apps/pbcsad.dll/adsource?Spot=BANNER_3,OPINION&TARGET=_new&H=60&W=120&Req=30112454432804139" 
  onLoad="moveToAbsolute(adspot_5.pageX,adspot_5.pageY);clip.height=60;clip.width=120; visibility='show';"></LAYER><LAYER 
  visibility="hide" 
  src="/apps/pbcsad.dll/adsource?Spot=BANNER_4,OPINION&TARGET=_top&H=60&W=120&Req=30112454432804139" 
  onLoad="moveToAbsolute(adspot_6.pageX,adspot_6.pageY);clip.height=60;clip.width=120; visibility='show';"></LAYER><LAYER 
  visibility="hide" 
  src="/apps/pbcsad.dll/adsource?Spot=BANNER_5,OPINION&TARGET=_top&H=60&W=120&Req=30112454432804139" 
  onLoad="moveToAbsolute(adspot_7.pageX,adspot_7.pageY);clip.height=60;clip.width=120; visibility='show';"></LAYER><LAYER 
  visibility="hide" 
  src="/apps/pbcsad.dll/adsource?Spot=BANNER_6,OPINION&TARGET=_top&H=60&W=120&Req=30112454432804139" 
  onLoad="moveToAbsolute(adspot_8.pageX,adspot_8.pageY);clip.height=60;clip.width=120; visibility='show';"></LAYER><LAYER 
  visibility="hide" 
  src="/apps/pbcsad.dll/adsource?Spot=BANNER_7,OPINION&TARGET=_top&H=60&W=120&Req=30112454432804139" 
  onLoad="moveToAbsolute(adspot_9.pageX,adspot_9.pageY);clip.height=60;clip.width=120; visibility='show';"></LAYER><LAYER 
  visibility="hide" 
  src="/apps/pbcsad.dll/adsource?Spot=BANNER_8,OPINION&TARGET=_top&H=60&W=120&Req=30112454432804139" 
  onLoad="moveToAbsolute(adspot_10.pageX,adspot_10.pageY);clip.height=60;clip.width=120; visibility='show';"></LAYER><LAYER 
  visibility="hide" 
  src="/apps/pbcsad.dll/adsource?Spot=BANNER_9,OPINION&TARGET=_top&H=60&W=120&Req=30112454432804139" 
  onLoad="moveToAbsolute(adspot_11.pageX,adspot_11.pageY);clip.height=60;clip.width=120; visibility='show';"></LAYER><LAYER 
  visibility="hide" 
  src="/apps/pbcsad.dll/adsource?Spot=BANNER_10,OPINION&TARGET=_new&H=60&W=120&Req=30112454432804139" 
  onLoad="moveToAbsolute(adspot_12.pageX,adspot_12.pageY);clip.height=60;clip.width=120; visibility='show';"></LAYER><LAYER 
  visibility="hide" 
  src="/apps/pbcsad.dll/adsource?Spot=BANNER_13,OPINION&TARGET=_top&H=60&W=120&Req=30112454432804139" 
  onLoad="moveToAbsolute(adspot_13.pageX,adspot_13.pageY);clip.height=60;clip.width=120; visibility='show';"></LAYER></FONT></STRONG></DIV>
  <DIV dir=ltr align=left><STRONG><FONT size=4></FONT></STRONG> </DIV>
  <DIV dir=ltr align=left><FONT face="Comic Sans MS" color=#000080 
  size=2></FONT> </DIV></BLOCKQUOTE></FONT></DIV></BODY></HTML>