<div class=MsoNormal style="MARGIN: 0in 0in 0pt; mso-pagination: none; mso-layout-grid-align: none"><B><U><SPAN style="FONT-SIZE: 22pt; FONT-FAMILY: 'Copperplate Gothic Bold'; mso-bidi-font-family: Cornerstone"><FONT face="Times New Roman">Village League <?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></FONT></SPAN></U></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt 0.5in; mso-pagination: none; mso-layout-grid-align: none"><FONT size=3><FONT face="Times New Roman"><SPAN style="mso-tab-count: 2"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN></FONT></FONT><I style="mso-bidi-font-style: normal"><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: Arial">Tax Revolt and Reform<o:p></o:p></SPAN></I></div> <div
class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 14pt"><o:p><FONT face="Times New Roman"> </FONT></o:p></SPAN></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.5in; tab-stops: 257.25pt"><FONT size=3><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><SPAN style="mso-tab-count:
4"> </SPAN></SPAN></B><?xml:namespace prefix = st1 ns = "urn:schemas-microsoft-com:office:smarttags" /><st1:date Month="4" Day="9" Year="2007"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">April 9, 2007</SPAN></B></st1:date><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY:
Arial"><o:p></o:p></SPAN></B></FONT></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.5in; tab-stops: 257.25pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><o:p><FONT size=3> </FONT></o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.5in; tab-stops: 257.25pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><FONT size=3>Dear Friends,<o:p></o:p></FONT></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.5in; tab-stops: 257.25pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><o:p><FONT size=3> </FONT></o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT size=3><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><SPAN style="mso-tab-count: 1"> </SPAN>I thought that you
might be interested in reading the testimony that was presented before the Senate Committee on Taxation in support of our </SPAN></B><st1:PersonName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">Bill</SPAN></B></st1:PersonName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">, SB 478.<SPAN style="mso-spacerun: yes"> </SPAN>Senator Townsend is “carrying” our bill for us and has been of enormous help in getting it this hearing.<o:p></o:p></SPAN></B></FONT></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt 0.5in; TEXT-INDENT: -0.5in; tab-stops: 257.25pt"><FONT size=3><B style="mso-bidi-font-weight: normal"><SPAN style="COLOR: red; FONT-FAMILY: Arial"><SPAN style="mso-tab-count:
3"> </SPAN></SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><o:p></o:p></SPAN></B></FONT></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><o:p><FONT size=3> </FONT></o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT size=3><st1:date Month="4" Day="5" Year="2007"><B
style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">April 5, 2007</SPAN></B></st1:date><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><o:p></o:p></SPAN></B></FONT></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><o:p><FONT size=3> </FONT></o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><o:p><FONT size=3> </FONT></o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><FONT size=3>Senate Committee on Taxation – SB 478 <o:p></o:p></FONT></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><o:p><FONT size=3> </FONT></o:p></SPAN></B></div> <div class=MsoNormal
style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><FONT size=3>Thank you Chairman McGinness and Members of the Committee:<o:p></o:p></FONT></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT size=3><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><SPAN style="mso-tab-count: 1"> </SPAN>For the Record, my name is </SPAN></B><st1:PersonName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">Maryanne </SPAN></B><st1:PersonName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">Ingemanson</SPAN></B></st1:PersonName></st1:PersonName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">.<o:p></o:p></SPAN></B></FONT></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><o:p><FONT
size=3> </FONT></o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><FONT size=3><SPAN style="mso-tab-count: 1"> </SPAN>As many of you are aware, the 9000 members of the Village League, of which I am the President, have been involved in a four and a half (4 ½) year struggle with the Nevada taxation authorities in an effort to correct the illegal and unconstitutional appraisal methods that have been used by the Washoe County Assessor to value residential properties in the Incline Village and Crystal Bay areas.<o:p></o:p></FONT></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><o:p><FONT size=3> </FONT></o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT size=3><B style="mso-bidi-font-weight:
normal"><SPAN style="FONT-FAMILY: Arial"><SPAN style="mso-tab-count: 1"> </SPAN>After attending more than 33 “workshops” over nearly a two year period, which culminated on </SPAN></B><st1:date Month="8" Day="4" Year="2004"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">August 4, 2004</SPAN></B></st1:date><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"> in updating the </SPAN></B><st1:State><st1:place><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">Nevada</SPAN></B></st1:place></st1:State><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"> Tax Commission Regulations for uniform property tax appraisal methods, we euphorically felt that the problem had been solved.<SPAN style="mso-spacerun: yes"> </SPAN><U>We were wrong.</U><o:p></o:p></SPAN></B></FONT></div> <div class=MsoNormal style="MARGIN: 0in 0in
0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><o:p><FONT size=3> </FONT></o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT size=3><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><SPAN style="mso-tab-count: 1"> </SPAN>Individual </SPAN></B><st1:PersonName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">Pe</SPAN></B></st1:PersonName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">titioners and the Village League have been forced to file </SPAN></B><st1:PersonName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">Pe</SPAN></B></st1:PersonName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">titions for Appeal before nine (9) County and State Boards of Equalization since 2003, as well as to initiate ten (11) separate lawsuits.
<SPAN style="mso-spacerun: yes"> </SPAN>Last December 28, 2006, the Nevada Supreme Court, <U>unanimously</U> affirmed the Order of courageous District Court Judge Maddox in favor of the Village League Plaintiffs, and ruled that the appraisal methods that had been used by the Washoe County Assessor were indeed Illegal and unconstitutional.<SPAN style="mso-spacerun: yes"> </SPAN>Again, we felt that the problem had been solved.<SPAN style="mso-spacerun: yes"> </SPAN><U>Again, we were wrong</U>.<o:p></o:p></SPAN></B></FONT></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><o:p><FONT size=3> </FONT></o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT size=3><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><SPAN style="mso-tab-count: 1"> </SPAN>Why, you might ask,
has the Village League, which is a voluntary non-profit organization, been forced to spend over half a million dollars ($500,000) to date, for legal fees, court costs, transcripts etc. in an attempt to correct the unconstitutional actions of </SPAN></B><st1:State><st1:place><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">Nevada</SPAN></B></st1:place></st1:State><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">’s taxation officials?<o:p></o:p></SPAN></B></FONT></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><o:p><FONT size=3> </FONT></o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><FONT size=3><SPAN style="mso-tab-count: 1"> </SPAN>The answer to that question is why I am here
today in support of </FONT></SPAN></B><FONT size=3><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">SB 478.<SPAN style="mso-spacerun: yes"> </SPAN></SPAN></B><st1:State><st1:place><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">Nevada</SPAN></B></st1:place></st1:State><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">’s Statutes and Administrative Codes are clear and easily understood.<SPAN style="mso-spacerun: yes"> </SPAN>The problem lies in the fact that there is no accountability or consequence if a state agency or employees determine that they simply do not want to follow the law.<SPAN style="mso-spacerun: yes"> </SPAN>In other words, the laws have no “teeth”. <o:p></o:p></SPAN></B></FONT></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><FONT size=3><SPAN style="mso-tab-count:
1"> </SPAN></FONT></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><FONT size=3><SPAN style="mso-tab-count: 1"> </SPAN>Even though the Washoe County Assessor was told that the appraisal methods that they were using were wrong by three (3) County Boards of Equalization, two (2) world renowned appraisal experts, the State Department of Taxation, the Chairman of the Nevada Tax Commission, two (2) District Court Judges and the Nevada Supreme Court, the Assessor still claims that they are right.<o:p></o:p></FONT></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><o:p><FONT size=3> </FONT></o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT size=3><B
style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><SPAN style="mso-tab-count: 1"> </SPAN>Thomas Sheets, Chairman of the Nevada Tax Commission, said to the </SPAN></B><st1:place><st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">Washoe</SPAN></B></st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"> </SPAN></B><st1:PlaceType><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">County</SPAN></B></st1:PlaceType></st1:place><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"> Assessor’s office and I quote: <o:p></o:p></SPAN></B></FONT></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><o:p><FONT size=3> </FONT></o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0.5in 0pt 37pt;
TEXT-ALIGN: justify; mso-pagination: none; tab-stops: 5.5in 405.0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><SPAN style="mso-spacerun: yes"><FONT size=3> </FONT></SPAN></SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Helvetica; mso-bidi-font-size: 12.0pt">“...this has been going on for three and a half, four years now. The Village group has spent a lot of time, money and effort to bring their issues to the attention of a lot of affected constituencies. They’ve gone out and gotten an expert to address the situation, one of the top two or three experts on valuation in the country, who incidentally has said… <U>THERE'S A PROBLEM.<o:p></o:p></U></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0.5in 0pt 37pt; TEXT-ALIGN: justify; mso-pagination: none; tab-stops: 5.5in 405.0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Helvetica;
mso-bidi-font-size: 12.0pt"><o:p> </o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0.5in 0pt 37pt; TEXT-ALIGN: justify; mso-pagination: none"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Helvetica; mso-bidi-font-size: 12.0pt"><SPAN style="mso-tab-count: 1"> </SPAN>You’ve got the county board of equalization on a couple of different occasions saying… <U>THERE'S A PROBLEM</U>. You’ve got Judge Maddox saying …<U>THERE IS A PROBLEM</U>...and you’ve got the [Lake Tahoe] special study (done by the Department of Taxation)...saying… <U>THERE ARE PROBLEMS.<o:p></o:p></U></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0.5in 0pt 37pt; TEXT-ALIGN: justify; mso-pagination: none"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Helvetica; mso-bidi-font-size: 12.0pt"><o:p> </o:p></SPAN></B></div> <div
class=MsoNormal style="MARGIN: 0in 0.5in 0pt 37pt; TEXT-ALIGN: justify; mso-pagination: none; tab-stops: 5.5in 405.0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Helvetica; mso-bidi-font-size: 12.0pt">You know what? It sounds to me like… <U>THERE’S PROBLEMS HERE</U>. I don’t claim to be the smartest guy in the world, but when you have that many constituencies coming from that many different places saying the same thing, maybe you’re just not equalizing the way you ought to...”<o:p></o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Helvetica; mso-bidi-font-size: 12.0pt"><o:p> </o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT size=3><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><SPAN style="mso-tab-count:
1"> </SPAN>As a demonstration of the inequities caused by the refusal of the </SPAN></B><st1:place><st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">Washoe</SPAN></B></st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"> </SPAN></B><st1:PlaceType><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">County</SPAN></B></st1:PlaceType></st1:place><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"> Assessor to use the </SPAN></B><st1:State><st1:place><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">Nevada</SPAN></B></st1:place></st1:State><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"> Tax Commission’s approved appraisal regulations, I have attached a comparison of two (2) similarly situated properties. One is in
</SPAN></B><st1:place><st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">Washoe</SPAN></B></st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"> </SPAN></B><st1:PlaceType><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">County</SPAN></B></st1:PlaceType></st1:place><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"> and the other is in </SPAN></B><st1:place><st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">Douglas</SPAN></B></st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"> </SPAN></B><st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">County</SPAN></B></st1:PlaceName></st1:place><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">. <o:p></o:p></SPAN></B></FONT></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><B
style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><o:p><FONT size=3> </FONT></o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT size=3><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><SPAN style="mso-tab-count: 1"> </SPAN>You can see that “A”, the </SPAN></B><st1:place><st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">Washoe</SPAN></B></st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"> </SPAN></B><st1:PlaceType><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">County</SPAN></B></st1:PlaceType></st1:place><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"> property, is smaller, older, valued at $1.2 million dollars ($1,200,000) less, has 2/3 less land size, and has less lake frontage, but its taxes are <SPAN
style="BACKGROUND: yellow; mso-highlight: yellow">369% </SPAN>of “B”, the </SPAN></B><st1:place><st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">Douglas</SPAN></B></st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"> </SPAN></B><st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">County</SPAN></B></st1:PlaceName></st1:place><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"> property.<SPAN style="mso-spacerun: yes"> </SPAN>The amount of taxes assessed to the property in </SPAN></B><st1:place><st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">Douglas</SPAN></B></st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"> </SPAN></B><st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">County</SPAN></B></st1:PlaceName></st1:place><B
style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"> for the 2007 tax year is $20,188; the amount of taxes assessed to the lesser valuable property in </SPAN></B><st1:place><st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">Washoe</SPAN></B></st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"> </SPAN></B><st1:PlaceType><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">County</SPAN></B></st1:PlaceType></st1:place><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"> for the 2007 tax year is nearly $74,453.<SPAN style="mso-spacerun: yes"> </SPAN>The </SPAN></B><st1:place><st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">Douglas</SPAN></B></st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"> </SPAN></B><st1:PlaceName><B style="mso-bidi-font-weight:
normal"><SPAN style="FONT-FAMILY: Arial">County</SPAN></B></st1:PlaceName></st1:place><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"> Assessor provided me with all of the facts pertaining to Property “B”.<SPAN style="mso-spacerun: yes"> </SPAN>I am intimately familiar with Property “A” in </SPAN></B><st1:place><st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">Incline</SPAN></B></st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"> </SPAN></B><st1:PlaceType><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">Village</SPAN></B></st1:PlaceType></st1:place><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">, as it is my own home. This situation is not specific to these two properties. <SPAN style="mso-spacerun: yes"> </SPAN>These adjacent sister counties share the same lake, same beach, same sky, and same state but
have dramatically different tax burdens.<o:p></o:p></SPAN></B></FONT></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><FONT size=3><SPAN style="mso-spacerun: yes"> </SPAN><o:p></o:p></FONT></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT size=3><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><SPAN style="mso-tab-count: 1"> </SPAN>The </SPAN></B><st1:State><st1:place><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">Nevada</SPAN></B></st1:place></st1:State><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"> Constitution demands that all taxation in the state be “Uniform and Equal”.<SPAN style="mso-spacerun: yes"> </SPAN>It is apparent that the property tax assessments that are imposed on the
</SPAN></B><st1:place><st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">Incline</SPAN></B></st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"> </SPAN></B><st1:PlaceType><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">Village</SPAN></B></st1:PlaceType></st1:place><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"> and </SPAN></B><st1:place><st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">Crystal</SPAN></B></st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"> </SPAN></B><st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">Bay</SPAN></B></st1:PlaceName></st1:place><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"> area properties are <U>un</U>constitutional and <U>un</U>equal.<o:p></o:p></SPAN></B></FONT></div> <div
class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><o:p><FONT size=3> </FONT></o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT size=3><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><SPAN style="mso-tab-count: 1"> </SPAN>We were hopeful that the attitude of the office of the </SPAN></B><st1:place><st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">Washoe</SPAN></B></st1:PlaceName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"> </SPAN></B><st1:PlaceType><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">County</SPAN></B></st1:PlaceType></st1:place><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"> Assessor would change with the election of the new Assessor.<SPAN
style="mso-spacerun: yes"> </SPAN>However, <U>we were wrong again!</U> <SPAN style="mso-spacerun: yes"> </SPAN>I received an email from one of the property owners in Incline Village, whom I do not know, recounting his experience with the assessor’s office just last January.<SPAN style="mso-spacerun: yes"> </SPAN>He had called to inquire about his taxes.<SPAN style="mso-spacerun: yes"> </SPAN>The appraiser with whom he was speaking advised him that all of the land values had been increased by 15%.<SPAN style="mso-spacerun: yes"> </SPAN>The taxpayer then asked the appraiser if he was aware of the recent Supreme Court decision, to which the appraiser answered, “F… the Supreme Court.” <o:p></o:p></SPAN></B></FONT></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><o:p><FONT size=3> </FONT></o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in
0pt"><FONT size=3><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><SPAN style="mso-tab-count: 1"> </SPAN>Why should the taxpayers of </SPAN></B><st1:State><st1:place><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial">Nevada</SPAN></B></st1:place></st1:State><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"> have to police the State’s Agencies?<SPAN style="mso-spacerun: yes"> </SPAN>The reason is because there are no consequences for wrong doing built into the statutes. The passage of SB 478 would “level the playing field”, and bring accountability to the state agencies and employees. <o:p></o:p></SPAN></B></FONT></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><o:p><FONT size=3> </FONT></o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in
0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><FONT size=3><SPAN style="mso-tab-count: 1"> </SPAN>Judge Todd Russell stated the following quote directly to Deputy Attorney General Dawn Kemp, and Deputy District Attorney Terrence Shea. <o:p></o:p></FONT></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><o:p><FONT size=3> </FONT></o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0.2in 0pt 81pt; TEXT-INDENT: -45pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">“…the Court is troubled by the fact that the State Board of Equalization<o:p></o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0.2in 0pt 0.5in"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">is putting the
taxpayers through these hearings.<SPAN style="mso-spacerun: yes"> </SPAN>It’s just beyond me where you have established a particular determination that’s been made by the Supreme Court, that basically the assessed valuation procedures used by the county were incorrect, and again, this Court does not know the new factors in regards to the 2006-2007 matter; but the dictates of the Bakst cases are very specific in regards to what it made a determination on.<SPAN style="mso-spacerun: yes"> </SPAN><o:p></o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0.2in 0pt 0.5in"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><SPAN style="mso-tab-count: 1"> </SPAN>And, if, to the extent that the 2006-2007 tax assessments … have any relationship to that case, then why is the State Board of Equalization putting these people through these particular hoops and
having these hearings in light of that?”<o:p></o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0.2in 0pt 0.5in"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0.2in 0pt 0.5in"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><FONT size=3>SB 478 will add accountability to the current statutes and administrative codes which have been previously approved by the Legislature.<SPAN style="mso-spacerun: yes"> </SPAN>If there are no consequences to ignoring the laws, then we may as well not have laws.<SPAN style="mso-spacerun: yes"> </SPAN>The taxation officials have shown no respect for the public, the statutes, the
Legislature or the courts.<SPAN style="mso-spacerun: yes"> </SPAN>The passage of SB 478 would help to alleviate this cavalier attitude which is currently prevalent.<o:p></o:p></FONT></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt -0.25in; TEXT-INDENT: -0.05in"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><o:p><FONT size=3> </FONT></o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><FONT size=3><SPAN style="mso-tab-count: 1"> </SPAN>All of the 9000 members of the Village League, whom I represent, sincerely request your support in passing this important legislation.<SPAN style="mso-spacerun: yes"> </SPAN>Thank you for your consideration, and our most sincere thanks to Senator Townsend for his guidance in helping us to bring this matter to your
attention.<o:p></o:p></FONT></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><o:p><FONT size=3> </FONT></o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: Arial"><SPAN style="mso-tab-count: 1"><FONT size=3> </FONT></SPAN></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 27pt"><B style="mso-bidi-font-weight: normal"><U><SPAN style="FONT-SIZE: 16pt; FONT-FAMILY: 'Monotype Corsiva'">Maryanne Ingemanson<o:p></o:p></SPAN></U></B></div> <div class=MsoNormal style="MARGIN: 0in 9pt 0pt 27pt; mso-pagination: none; mso-layout-grid-align: none"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: Arial">Maryanne </SPAN></B><st1:PersonName><B style="mso-bidi-font-weight:
normal"><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: Arial">Ingemanson</SPAN></B></st1:PersonName><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: Arial">, President<o:p></o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 9pt 0pt 27pt; mso-pagination: none; mso-layout-grid-align: none"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 9pt 0pt 0in; mso-pagination: none; mso-layout-grid-align: none"><B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-size: 7.5pt"><o:p> </o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 9pt 0pt 27pt; mso-pagination: none; mso-layout-grid-align: none"><B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-size: 7.5pt">Village League to Save Incline Assets Board Members</SPAN></B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial;
mso-bidi-font-size: 7.5pt">:</SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Arial Rounded MT Bold'; mso-bidi-font-family: Cornerstone"><o:p></o:p></SPAN></div> <div class=MsoNormal style="MARGIN: 0in 9pt 0pt 27pt"><st1:PersonName><B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-size: 7.5pt">Maryanne </SPAN></B><st1:PersonName><B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-size: 7.5pt">Ingemanson</SPAN></B></st1:PersonName></st1:PersonName><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-size: 7.5pt">, President, </SPAN><st1:PersonName><B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-size: 7.5pt">Ted Harris</SPAN></B></st1:PersonName><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-size: 7.5pt">, Tax Revolt Committee Chairman,<o:p></o:p></SPAN></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt 27pt"><B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-size:
7.5pt">Les Barta</SPAN></B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-size: 7.5pt">, Law Research, </SPAN><st1:PersonName><B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-size: 7.5pt">John Carney</SPAN></B></st1:PersonName><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-size: 7.5pt">, Analyst, </SPAN><st1:PersonName><B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-size: 7.5pt">Wayne Fischer</SPAN></B></st1:PersonName><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-size: 7.5pt">, Webmaster, <o:p></o:p></SPAN></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt 27pt"><st1:PersonName><B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-size: 7.5pt">Todd Lowe</SPAN></B></st1:PersonName><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-size: 7.5pt">, Financial Analyst, </SPAN><st1:PersonName><B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial;
mso-bidi-font-size: 7.5pt">Dale Akers</SPAN></B></st1:PersonName><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-size: 7.5pt">, Historian, and </SPAN><st1:PersonName><B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-size: 7.5pt">Chuck Otto</SPAN></B></st1:PersonName><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-size: 7.5pt">, Public Relations<o:p></o:p></SPAN></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt 27pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-size: 7.5pt"><o:p> </o:p></SPAN></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-size: 7.5pt"><o:p> </o:p></SPAN></div> <div class=MsoNormal style="MARGIN: 0in -0.25in 0pt 0in; TEXT-INDENT: -9pt; TEXT-ALIGN: center; mso-pagination: none; mso-layout-grid-align: none" align=center><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 9pt; FONT-FAMILY:
'Arial Rounded MT Bold'; mso-bidi-font-family: Cornerstone"><o:p><FONT face="Times New Roman"> </FONT></o:p></SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 9pt; FONT-FAMILY: 'Arial Rounded MT Bold'; mso-bidi-font-family: Cornerstone"><o:p><FONT face="Times New Roman"> </FONT></o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in -0.25in 0pt 0in; TEXT-INDENT: -9pt; TEXT-ALIGN: center; mso-pagination: none; mso-layout-grid-align: none; mso-prop-change: 'Maryanne Ingemanson' 20051223T0855" align=center><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: 'Arial Rounded MT Bold'; mso-bidi-font-family: Cornerstone"><FONT face="Times New Roman">Village League to Save Incline Assets, Inc. – an approved non-profit organization <o:p></o:p></FONT></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in -0.25in 0pt 0in; TEXT-INDENT: -9pt; TEXT-ALIGN: center; mso-pagination: none; mso-layout-grid-align:
none" align=center><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: 'Arial Rounded MT Bold'; mso-bidi-font-family: Cornerstone"><FONT face="Times New Roman"><SPAN style="mso-spacerun: yes"> </SPAN>FEIN 88-0399029<o:p></o:p></FONT></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in -0.25in 0pt 0in; TEXT-INDENT: -9pt; TEXT-ALIGN: center; mso-pagination: none; mso-layout-grid-align: none" align=center><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: 'Arial Rounded MT Bold'; mso-bidi-font-family: Cornerstone"><o:p><FONT face="Times New Roman"> </FONT></o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in -0.25in 0pt 0in; TEXT-INDENT: -9pt; TEXT-ALIGN: center; mso-pagination: none; mso-layout-grid-align: none" align=center><st1:Street><st1:address><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">1165 Vivian
Lane</SPAN></B></st1:address></st1:Street><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"> - </SPAN></B><st1:place><st1:City><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Incline Village</SPAN></B></st1:City><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">, </SPAN></B><st1:State><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Nevada</SPAN></B></st1:State><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><SPAN style="mso-spacerun: yes"> </SPAN></SPAN></B><st1:PostalCode><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">89451</SPAN></B></st1:PostalCode></st1:place><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"> - telephone 775-831-4011 - fax 775- 831-0325</SPAN></B><B
style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: 'Arial Rounded MT Bold'; mso-bidi-font-family: Cornerstone"><o:p></o:p></SPAN></B></div> <div class=MsoNormal style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: Arial">Email – <A href="mailto:mingemanson@charter.net">mingemanson@charter.net</A><o:p></o:p></SPAN></B></div>