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<div align="center"><font face="Helvetica, Arial, sans-serif" size="+1"><font
color="#ff0000"><big><big><b>An Email Response from Suellen Fulstone</b></big></big></font></font><br>
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ALERT: #165<br>
DATE: March 6, 2008<br>
TO: Incline Village & Crystal Bay Property Owners<br>
FROM: Village League Tax Revolt Committee<br>
<br>
<b>Dear Incline Village & Crystal Bay Property Tax Protesters,</b><br>
<br>
One of our local taxpayers asked Attorney Suellen Fulstone several
questions about recent tax revolt events and issues. Suellen’s
response was very good and detailed. Maryanne and I decided we should
make an Alert out of it for all of you to read. It will add more
insight and answer some of the individual questions we have been
fielding in the last two weeks.<br>
<br>
Below is the email message to Attorney Fulstone. This is followed by
Suellen’s response.<br>
<br>
Best Regards,<br>
<b>Wayne Fischer,</b> Webmaster<br>
Nevada Property Tax Revolt Web<br>
<a class="moz-txt-link-abbreviated" href="http://www.NevadaPropertyTaxRevolt.org">www.NevadaPropertyTaxRevolt.org</a><br>
<br>
---------------------------------<br>
<br>
Wednesday, March 05, 2008<br>
To: Wayne Fischer; Suellen Fulstone; Maryanne Ingemanson<br>
<br>
<b>Dear Suellen</b> (and Maryanne & Wayne):<br>
<br>
Thanks for the update. We received notice of the County's decision
number 08-xxxx regarding our petition for review just heard.<br>
<br>
As I was preparing the appeal document for Suellen, my review of the
above notice seems to indicate that we were not represented in the
aforementioned petition by Suellen, or anyone else. The findings of
law in the minutes were very narrow, i.e. that the County and the
Assessor have jurisdiction and that in our absence and in the absence
of any support for our review, we were denied ... the assessed values
upheld. While the outcome is not a surprise, I am surprised that we
were apparently not noted as represented by Suellen with the rest of
the group. Last year's version of the same exercise did so note.<br>
<br>
Were we not, for some reason, included in the general representation
including the contention that the assessor is not following the intent
of NRS? We have for several years been part of the appellant group.
The minutes do not record that any arguments were advanced on our
behalf (either individually or collectively). When we filed the
petition for review we recorded the Village League, et al, as our
representative as in the past.<br>
<br>
I have reviewed the assessed land values for the APN's on our immediate
block and once again concluded that the County is applying its own
"logic" to parcels, such as whether or not a parcel backs onto the golf
course. This practice is perfectly analogous to the "lake view"
distinctions which the courts have ruled inappropriate, in the only
successful taxpayer litigation to date. I thought these kinds of
arguments were at least placed in the record for the benefit of
appeal. I emailed Maryanne and Suellen last year with this data.<br>
<br>
If we were left out of the "mass representation" this year for some
reason, do I assume that we cannot designate Suellen as our
agent/counsel for purposes of the appeal? We need to file the appeal
form soon, so it would be helpful to hear from you to confirm whether
(a) we were missed in the petition for review process, and (b) what our
representation options are for an appeal going forward.<br>
<br>
Thanks for any input you have on this.<br>
<b>Taxpayer</b><br>
<br>
<br>
From: Suellen Fulstone<br>
Sent: Wednesday, March 05, 2008<br>
<br>
<b>Dear Taxpayer,</b><br>
<br>
As the Village League stated in “alerts” to taxpayers, the 2008-2009
appeals from Incline Village/Crystal Bay to the County Board of
Equalization were handled in a different way from the last couple of
years. Under Nevada’s property tax system as implemented in Washoe
County, the last couple of years were “factor” years, which meant that
the County Assessor simply applied a multiplier to every Incline
Village/Crystal Bay homeowner’s land value. The Village League opposed
that multiplier on a group basis for the 2006-2007 and 2007-2008 tax
years. The League also was able to oppose the underlying 2003-2004
base values on a group basis under the Carson City District Court
decision in January of 2006 and the Supreme Court decision in December
of 2006. <br>
<br>
The 2008-2009 tax year, however, was a reappraisal year for Incline
Village and Crystal Bay which means new individual valuations on
everyone’s property. Since it was impossible for the League to
represent every taxpayer on individual issues, they tried to assist any
taxpayer that filed an individual appeal with an outline of the legal
issues and with a form request for valuation information in order to
create a record for the legal issues to be argued before the State
Board and ultimately in the courts. You will find those materials in
the prior alerts. Independently of the individual petitions, the
Village League filed six class petitions on behalf of all residential
properties at Incline Village and Crystal Bay. Those petitions were
denied by the County Board on the basis that the Board did not have
jurisdiction to hear class petitions. There was no hearing on the
merits of the class petitions. <br>
<br>
Since the County Board hearings are over, the League is now trying to
assist individual taxpayers whose petitions were denied by the County
Board with their appeals to the State Board. On behalf of the Village
League, I will represent those taxpayers who authorize my
representation with the presentation of the legal issues to the State
Board. Individual taxpayers who designate me as their representative
will still be able to present themselves any individual issues
regarding their respective properties. <br>
<br>
I am sorry if you were confused about how to proceed with your
2008-2009 appeal. The League communicates as best it can through its
alerts and by answering any follow-up questions by e-mail and phone.
My recommendation is that you still file a notice of appeal with the
State Board of Equalization and designate me as an authorized agent to
speak on your behalf. Even though the lack of a record below may
present a problem, if I were you, I wouldn’t just give up at this
point. The worst that can happen is that you lose at the State Board.
You won’t be any worse off. The legal issues will be argued as to all
the properties and the relief, if any, granted by the State Board or
subsequently by the courts is likely to apply to all the properties
involved in the proceeding. <br>
<br>
<b>Suellen Fulstone</b><br>
<br>
---------------------------------<br>
<br>
<b>Village League to Save Incline Assets Board Members:</b><br>
• Maryanne Ingemanson, President<br>
• Dale Akers, Historian<br>
• Les Barta, Law Research<br>
• John Carney, Analyst<br>
• Wayne Fischer, Webmaster<br>
• Ted Harris, Tax Revolt Committee Chairman<br>
• Todd Lowe, Financial,<br>
• Chuck Otto, Public Relations <br>
<br>
</font>
<div align="center"><b><font face="Helvetica, Arial, sans-serif"
size="+1">Village League to Save Incline Assets, Inc.</font></b><br>
<font face="Helvetica, Arial, sans-serif" size="+1">Non-Profit
Corporation - FEIN 88-0399029</font><br>
<font face="Helvetica, Arial, sans-serif" size="+1">1165 Vivian Lane,
Incline Village, NV 89451</font><br>
<font face="Helvetica, Arial, sans-serif" size="+1">Phone:
775-831-4011, Fax 775-831-0325</font><br>
<font face="Helvetica, Arial, sans-serif" size="+1">Email :
<a class="moz-txt-link-abbreviated" href="mailto:mingemanson@charter.net">mingemanson@charter.net</a></font><br>
<br>
<br>
<font face="Helvetica, Arial, sans-serif" size="+1"># # #</font><br>
<br>
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