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<div align="center"><font size="+1"><font
face="Helvetica, Arial, sans-serif"><font
face="Times New Roman, Times, serif"><big><big><b><font color="#ff0000">Update
on Our Property Tax Battles</font></b></big></big></font></font></font><br>
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<b>ALERT: </b>#145<br>
<b>DATE:</b> October 8, 2007<br>
<b>TO:</b> Incline Village & Crystal Bay Property Owners<br>
<b>FROM: </b>Village League Tax Revolt Committee<br>
<br>
<b>Dear Incline Village & Crystal Bay Property Owners,</b><br>
<br>
An article in Friday's Bonanza newspaper provides an excellent update
on the recent State Board of Equalization hearings. A special thank you
to Les Barta for writing the article.<br>
<br>
Best Regards,<br>
<b>Wayne Fischer,</b> Webmaster<br>
Nevada Property Tax Revolt Web<br>
<a moz-do-not-send="true" class="moz-txt-link-abbreviated"
href="http://www.NevadaPropertyTaxRevolt.org">www.NevadaPropertyTaxRevolt.org</a><br>
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<div align="center"><big><font size="+1"><big><font
face="Helvetica, Arial, sans-serif"><font
face="Times New Roman, Times, serif"><big><big><b><font color="#ff0000">State
tax board's attitude appalling</font></b></big></big></font></font></big></font></big><br>
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<font size="+1"><font face="Helvetica, Arial, sans-serif"><font
face="Times New Roman, Times, serif">Bonanza (opinion page)</font></font></font><br>
<font size="+1"><font face="Helvetica, Arial, sans-serif"><font
face="Times New Roman, Times, serif">October 5, 2007</font></font></font><br>
<font size="+1"><font face="Helvetica, Arial, sans-serif"><font
face="Times New Roman, Times, serif"><a moz-do-not-send="true"
class="moz-txt-link-abbreviated" href="http://www.tahoebonanza.com">www.tahoebonanza.com</a></font></font></font><br>
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face="Times New Roman, Times, serif"><br>
By Les Barta<br>
Special to the Bonanza<br>
<br>
Last Friday, after a full day of Incline area property tax hearings
before the State Board of Equalization, I left the Legislature building
in Carson City to head for home. In the parking garage I came upon a
prominent state board member laughing heartily with the Washoe County
Assessors over a nasty remark he had just made about the Incline area
taxpayers.<br>
<br>
They were startled to see me, but I was not at all surprised by
their demeanor. All day long the board members and the assessors
mingled closely with each other and their respective attorneys,
huddling in strategy sessions during the breaks, stoically supporting
each other during the hearings, and entertaining each other in taxpayer
mockery sessions.<br>
<br>
This was not surprising, because the State Board and the Assessor
have been losing co-litigants in lawsuits brought by the Village League
and Incline area taxpayers. The State Board has actually coauthored
several of the documents submitted on behalf of the Assessor, including
a Supreme Court brief for the 2004 case expressing identical arguments
made by the Assessor and the State Board.<br>
<br>
This same State Board, the one writing briefs and arguing fervently
on behalf of the assessor, has now judged the assessor's appeal on the
same issues that they argued together. Yet amazingly, not one member of
the State Board or the Assessor's Office - or for that matter their
respective attorneys - cares to acknowledge this patently obvious
prejudice against the taxpayers. How can a taxpayer possibly hope for
justice when his adversary is his judge?<br>
<br>
The State Board's performance has been seasoned with defiant
references to the courts and indignant remarks toward the County Board
and others with whom they disagree. Their tone is one of contempt for
Incline area taxpayers, many of whom they coerced into accepting a
"settlement offer" under threat of having the Assessor's
unconstitutional higher values restored.<br>
<br>
These quasi-judicial public officials have engaged in nothing short
of open contempt for the legal system and the public interest they are
sworn to protect. They were even cautioned to respect the taxpayers and
comply with the courts in a letter from Gov. Gibbons, who was alerted
to their errant behavior. The State Board's response to the Governor
was evident last Friday when they let it all hang out as a sort of
parting shot in a grand finale of arrogance and disrespect.<br>
<br>
Meanwhile, the State Board systematically upheld the Assessor in
100 percent of the Incline area tax cases, including all of the
unconstitutional 2007 assessments that had been reduced by the County
Board.<br>
<br>
When the taxpayers proved that the 2006 assessments were
unconstitutional, the County Board reduced them to 2002, as they were
instructed to do by the Supreme Court. So the district court asked the
State Board why on earth it still wanted to drag the taxpayers through
another round of Assessor appeals. But the State Board simply ignored
the district court, ignored the Supreme Court's instructions, ignored
the overwhelming evidence presented at the County Board, and raised the
2006 assessments anyway.<br>
<br>
In my own case, I had been awarded an additional view reduction in
a unanimous decision by the County Board - the very same "B" panel that
had been assembled by the Washoe County Commission in an effort to stem
the tide of rulings favorable toward Incline area taxpayers.<br>
<br>
Because the assessor was unhappy with this additional reduction,
the State Board arbitrarily overturned it and reinstated the higher
value, even though the separate "view" decision had never been appealed
by the assessor or noticed for a hearing by the State Board, and I
never had any opportunity to present the evidence that had so
thoroughly convinced the County Board. The assessor characterized my
protest of this denial of my due process rights as "game playing." When
I objected to this, a State Board member loudly exclaimed, "Mr.
Chairman, shut him up."<br>
<br>
Still bothered by my objection, that same State Board member then
abruptly stormed out of the next hearing on equalization of all 2007
Incline area assessments.<br>
<br>
In that hearing, the Assessor's lawyer argued that the County Board
of "Equalization" had no legal authority to "equalize." Naturally, the
State Board agreed with this ridiculous claim and ultimately refused to
even consider the 2007 equalization issue.<br>
<br>
Last Friday's performance by the State Board was an utterly
pathetic display of arrogance and low moral character - the crowning
achievement in a season of defiance and disrespect for the authority of
law.<br>
<br>
The State Board members have worked hard all year for minimal
reward. Yet whatever dignity they may have earned by their efforts was
erased by their conduct in this disgraceful parting spectacle.<br>
<br>
<br>
<i> Les Barta is an Incline Village resident and a member of
Incline's Tax Revolt committee.</i><br>
<br>
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