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<P class=MsoNormal style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center"
align=center><B style="mso-bidi-font-weight: normal"><U><SPAN
style="FONT-SIZE: 24pt; COLOR: red"><FONT face="Times New Roman">PROPERTY
OWNERS ALERT # 36<o:p></o:p></FONT></SPAN></U></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center"
align=center><B style="mso-bidi-font-weight: normal"><U><SPAN
style="FONT-SIZE: 24pt; COLOR: red"><o:p><SPAN
style="TEXT-DECORATION: none"><FONT
face="Times New Roman"></FONT></SPAN></o:p></SPAN></U></B></P>
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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">DATE:<SPAN
style="mso-tab-count: 2">
</SPAN><st1:date Month="1" Day="13" Year="2004">January 13,
2004</st1:date></FONT></FONT></FONT></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Times New Roman"
color=#000000 size=3>TO:<SPAN style="mso-spacerun: yes"> </SPAN><SPAN
style="mso-tab-count: 1"> </SPAN><SPAN
style="mso-tab-count: 1">
</SPAN><st1:place><st1:PlaceName>Incline</st1:PlaceName>
<st1:PlaceType>Village</st1:PlaceType>
<st1:PlaceName>Crystal</st1:PlaceName>
<st1:PlaceName>Bay</st1:PlaceName></st1:place> Property Owners</FONT></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Times New Roman"
color=#000000 size=3>FROM:<SPAN
style="mso-tab-count: 1">
</SPAN>The Nevada Property Tax Revolt</FONT></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Times New Roman"
color=#000000 size=3>SUBJECT:<SPAN
style="mso-tab-count: 1"> </SPAN>Request
for Appraisal Records Problem</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; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><FONT
color=#000000><FONT face="Times New Roman"><B
style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 14pt">The most
important thing to do in the next 2 days is to file a property tax appeal
and have the WC </SPAN></B><st1:place><st1:PlaceType><B
style="mso-bidi-font-weight: normal"><SPAN
style="FONT-SIZE: 14pt">County</SPAN></B></st1:PlaceType><B
style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 14pt">
</SPAN></B><st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN
style="FONT-SIZE: 14pt">Assessor</SPAN></B></st1:PlaceName></st1:place><B
style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 14pt">’s office
log in the appeal as being filed.<o:p></o:p></SPAN></B></FONT></FONT></P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 11pt"><FONT face="Times New Roman" color=#000000
size=3></FONT></SPAN> </P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 11pt"><FONT face="Times New Roman" color=#000000 size=3>If
you lost your appeal form, please go to our web site </FONT><A
href="http://nevadapropertytaxrevolt.org/"><FONT face="Times New Roman"
size=3>http://nevadapropertytaxrevolt.org/</FONT></A><FONT
color=#000000><FONT face="Times New Roman"><FONT size=3> click on the link
called “forms” and down load a copy of the appeal form and a copy of the
form letter requesting a copy of your appraisal records.<SPAN
style="mso-spacerun: yes">
</SPAN><o:p></o:p></FONT></FONT></FONT></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><FONT
face="Times New Roman"><FONT color=#000000 size=3><SPAN
style="FONT-SIZE: 11pt"></SPAN></FONT></FONT> </P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><FONT
size=3><FONT face="Times New Roman"><FONT color=#000000><SPAN
style="FONT-SIZE: 11pt">We have just learned from a number of property
owners the </SPAN><st1:place><st1:PlaceType><SPAN
style="FONT-SIZE: 11pt">County</SPAN></st1:PlaceType><SPAN
style="FONT-SIZE: 11pt"> </SPAN><st1:PlaceName><SPAN
style="FONT-SIZE: 11pt">Board</SPAN></st1:PlaceName></st1:place><SPAN
style="FONT-SIZE: 11pt"> of Equalization is scheduling appeal hearings
beginning on January 21<SUP>st</SUP> at </SPAN><st1:time Hour="9"
Minute="0"><SPAN style="FONT-SIZE: 11pt">9:00
AM</SPAN></st1:time></FONT><SPAN style="FONT-SIZE: 11pt"><FONT
color=#000000>.<SPAN style="mso-spacerun: yes"> </SPAN>This last
December we suggested that a form letter requesting a copy of your appraisal
records be filed with the WC Assessors Office.<SPAN
style="mso-spacerun: yes"> </SPAN>People who requested this
information received a two page document listing the history of previous
“Taxable Values” with no inclusion of comparable sales or an explanation of
how the taxable value was calculated.<SPAN style="mso-spacerun: yes">
</SPAN>At that point we asked our law firm to write a letter to the Assessor
spelling out the NRS statute and the Taxpayers Bill of Rights </FONT><A
href="http://nevadapropertytaxrevolt.org/TaxPayersBillOfRights.pdf">http://nevadapropertytaxrevolt.org/TaxPayersBillOfRights.pdf</A><FONT
color=#000000> clearly stating the appraisal information that must be
supplied </FONT></SPAN></FONT><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><A
href="http://www.NevadaPropertyTaxRevolt.org/McGowan-Ltr-031218.pdf">www.NevadaPropertyTaxRevolt.org/McGowan-Ltr-031218.pdf</A><SPAN
style="mso-spacerun: yes"><FONT color=#000000>
</FONT></SPAN></SPAN><SPAN
style="FONT-SIZE: 11pt; COLOR: blue"><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 11pt"><FONT face="Times New Roman"><FONT color=#000000
size=3></FONT></FONT></SPAN> </P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 11pt"><FONT face="Times New Roman"><FONT
color=#000000><FONT size=3>Subsequent requests for sales information have
gone from two pages of no information to 54 pages of regulations,
disclaimers, and comparable sales, in the entire village, which tells the
taxpayer nothing about the specific comparable sales used to value a
property or how the sales were manipulated to come up with <I
style="mso-bidi-font-style: normal">your</I> taxable
value.<o:p></o:p></FONT></FONT></FONT></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 11pt"><FONT face="Times New Roman"><FONT color=#000000
size=3></FONT></FONT></SPAN> </P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 11pt"><FONT face="Times New Roman"><FONT
color=#000000><FONT size=3>The Assessor says the burden of proof is on you
the taxpayer to show evidence that your table value is wrong.<SPAN
style="mso-spacerun: yes"> </SPAN>Not even a professional appraiser
could wade through the 54 pages of the information supplied and begin to
understand how the Assessor arrived at the “Taxable Value” of your
property.<o:p></o:p></FONT></FONT></FONT></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 11pt"><FONT face="Times New Roman"><FONT color=#000000
size=3></FONT></FONT></SPAN> </P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 11pt"><FONT face="Times New Roman"><FONT
color=#000000><FONT size=3>It is interesting to note that when 123 property
owners appealed last year the appraiser, in presenting his justification of
value, did produce a file showing specific comparable sales on every
property that was being appealed.<SPAN style="mso-spacerun: yes">
</SPAN>These comparable sales were not made available to the taxpayer before
the hearing and the individual had no opportunity to analyze these sales to
see if they truly justified the “Taxable
Value”.<o:p></o:p></FONT></FONT></FONT></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 11pt"><FONT face="Times New Roman"><FONT color=#000000
size=3></FONT></FONT></SPAN> </P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 11pt"><FONT face="Times New Roman"><FONT
color=#000000><FONT size=3>What should do now?<SPAN
style="mso-spacerun: yes"> </SPAN>We suggest you phone the Assessors
office and ask to speak to the appraiser who works your area, or write
another letter to the assessor requesting you be provided with the specific
comparable land sales that were used to value your property.<SPAN
style="mso-spacerun: yes"> </SPAN>In addition we suggest asking the
appraiser for an explanation of what methods were used to arrive at the
value of your lot. <o:p></o:p></FONT></FONT></FONT></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 11pt"><FONT face="Times New Roman"><FONT color=#000000
size=3></FONT></FONT></SPAN> </P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 11pt"><FONT face="Times New Roman"><FONT
color=#000000><FONT size=3>We hope you will pardon this lengthy explanation
on the difficulty in getting proper comparable sales data but we, as perhaps
you, are extremely frustrated with the problem of getting the specific sales
data from the Assessors office.<SPAN style="mso-spacerun: yes">
</SPAN>One of the great problems we are facing is that the overwhelming
number of property owners are not experienced appraisers and it is an
impossible task to train over 1,000 appellants overnight in the techniques
of using comparable sales to fairly arrive at the value of their
property.<SPAN style="mso-spacerun: yes"> </SPAN>We will continue to
provide information but the individual property owner must examine the
comparable sales and methods in order to determine if their property has
been valued correctly.<SPAN style="mso-spacerun: yes">
</SPAN><o:p></o:p></FONT></FONT></FONT></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 11pt"><FONT face="Times New Roman"><FONT color=#000000
size=3></FONT></FONT></SPAN> </P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 11pt"><FONT face="Times New Roman"><FONT
color=#000000><FONT size=3>If the information you request is not forthcoming
you have two options:<o:p></o:p></FONT></FONT></FONT></SPAN></P>
<OL type=1>
<LI class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list .5in"><SPAN
style="FONT-SIZE: 11pt"><FONT face="Times New Roman"><FONT
color=#000000><FONT size=3>You may want to write a letter the County Board
of Equalization requesting a postponement of your hearing until the
Assessor provides the requested information,
or<o:p></o:p></FONT></FONT></FONT></SPAN>
<LI class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list .5in"><SPAN
style="FONT-SIZE: 11pt"><FONT face="Times New Roman"><FONT
color=#000000><FONT size=3>If the information you request is not provided,
you may want to write a letter the County Board of Equalization requesting
the current taxable value on your property be set aside and the taxable
value be rolled back to 2001/2002 with the reason being the Assessor could
not or would not provide the necessary data to understand the basis for
the Taxable Value on your
property.<o:p></o:p></FONT></FONT></FONT></SPAN></LI></OL>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 11pt"><FONT face="Times New Roman"><FONT
color=#000000><FONT size=3>This alert will be followed, in the next day or
two with additional suggestions on dealing with your appeal.<SPAN
style="mso-spacerun: yes"> </SPAN></FONT></FONT></FONT></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 11pt"><FONT face="Times New Roman"><FONT color=#000000
size=3><SPAN
style="mso-spacerun: yes"></SPAN></FONT></FONT></SPAN> </P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 11pt"><FONT face="Times New Roman"><FONT
color=#000000><FONT size=3>The mailing address and fax # for the Board of
Equalization is:<o:p></o:p></FONT></FONT></FONT></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><FONT
face="Times New Roman"><FONT color=#000000><FONT
size=3><st1:place><st1:PlaceType><SPAN
style="FONT-SIZE: 11pt">County</SPAN></st1:PlaceType><SPAN
style="FONT-SIZE: 11pt"> </SPAN><st1:PlaceName><SPAN
style="FONT-SIZE: 11pt">Board</SPAN></st1:PlaceName></st1:place><SPAN
style="FONT-SIZE: 11pt"> of Equalization<SPAN
style="mso-spacerun: yes">
</SPAN></SPAN><st1:address><st1:Street><SPAN style="FONT-SIZE: 11pt">PO Box
11130</SPAN></st1:Street><SPAN style="FONT-SIZE: 11pt"><SPAN
style="mso-spacerun: yes"> </SPAN></SPAN><st1:City><SPAN
style="FONT-SIZE: 11pt">Reno</SPAN></st1:City><SPAN
style="FONT-SIZE: 11pt">, </SPAN><st1:State><SPAN
style="FONT-SIZE: 11pt">NV</SPAN></st1:State><SPAN style="FONT-SIZE: 11pt">
</SPAN><st1:PostalCode><SPAN
style="FONT-SIZE: 11pt">89520</SPAN></st1:PostalCode></st1:address><SPAN
style="FONT-SIZE: 11pt"><SPAN style="mso-spacerun: yes">
</SPAN>Fax: (775) 328-3641<o:p></o:p></SPAN></FONT></FONT></FONT></P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 11pt"><FONT face="Times New Roman"><FONT color=#000000
size=3></FONT></FONT></SPAN> </P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 11pt"><FONT face="Times New Roman"><FONT
color=#000000><FONT
size=3>Regards,<o:p></o:p></FONT></FONT></FONT></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 18pt; FONT-FAMILY: 'Freestyle Script'"><FONT
color=#000000><STRONG></STRONG></FONT></SPAN> </P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 18pt; FONT-FAMILY: 'Freestyle Script'"><FONT
color=#000000><STRONG>Ted</STRONG></FONT></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 18pt; FONT-FAMILY: 'Freestyle Script'"><FONT
color=#000000><STRONG></STRONG></FONT></SPAN> </P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 18pt; FONT-FAMILY: 'Freestyle Script'"><FONT
color=#000000><STRONG><o:p><FONT face="Times New Roman" size=3>Ted
Harris, Chairman Tax Revolt Sub- Committee<BR>The Village League to
Save Incline Assets<BR>Ph: 775-831-3914<BR></FONT><A
href="mailto:tedgh@nvbell.net"><FONT face="Times New Roman"
size=3>tedgh@nvbell.net</FONT></A></o:p></STRONG></FONT></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 18pt; FONT-FAMILY: 'Freestyle Script'"><FONT
face="Comic Sans MS" color=#000080 size=2><o:p><A
href="http://nevadapropertytaxrevolt.org/">http://nevadapropertytaxrevolt.org/</A></o:p></FONT></SPAN></P>
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style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 11pt"><o:p><FONT face="Times New Roman"
color=#000000> </FONT></o:p></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 11pt"><o:p><FONT face="Times New Roman"
color=#000000> </FONT></o:p></SPAN></P>
<P class=MsoNormal
style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN
style="FONT-SIZE: 18pt; FONT-FAMILY: 'Freestyle Script'"><o:p><FONT
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