<html><head><style type="text/css"><!-- DIV {margin:0px;} --></style></head><body><div style="font-family:arial,helvetica,sans-serif;font-size:12pt"><span style="font-style: italic;"></span><br><div style="font-family: arial,helvetica,sans-serif; font-size: 12pt;"><div style="font-family: times new roman,new york,times,serif; font-size: 12pt;"><div style="font-family: arial,helvetica,sans-serif; font-size: 12pt;"><div><div style="text-align: center;"><font size="6"><span style="font-weight: bold; color: rgb(255, 0, 0);">STATE BOARD HEARINGS</span></font><br></div><br><span style="font-weight: bold;">ALERT:</span> #180<br><span style="font-weight: bold;">DATE: </span>August 19, 2008<br><span style="font-weight: bold;">TO:</span> Incline Village & Crystal Bay Property Owners<br><span style="font-weight: bold;">FROM: </span>Village League Tax Revolt Committee<br><br><span style="font-weight: bold;">Dear Tax Payers,</span><br><br>Two items are worthy of
attention.<br><br><font size="5"><span style="font-weight: bold; color: rgb(255, 0, 0);">First: </span></font><br>The State Board of Equalization (SBOE) hearings, regarding the Incline
Village / Crystal Bay properties that were scheduled to take place on August 21 and 22 have been postponed by the State Department of Taxation. These hearings were to have addressed the appeal by the Village League of the determination by the Washoe County Board of Equalization last February that they had no “jurisdiction” to hear the class appeal made by Attorney Fulstone on behalf of all of our taxpayers.<br><br>The reason for the non-hearing was that there was not a quorum available (5 members are necessary) to sit as an appeal board. Two of the current SBOE members are personally named by the Village League in a lawsuit and would suffer from a charge of “conflict of interest” in making decisions regarding the Incline Village / Crystal Bay cases, and the Chairman recently received a decision from the Nevada Ethics Commission that he might be perceived to have a “financial interest” in the outcome due to his family’s ownership of
properties in the Incline Village area. <br><br>Governor Gibbons must now appoint new members to the SBOE. This chore has become more difficult given that past members are currently being personally held accountable for the refusal by the State Board to equalize property taxes in all of the counties in Nevada, as mandated by Nevada statutes. This difficulty is exacerbated by the recent Supreme Court decision which, in no uncertain terms, states that the SBOE has a constitutional duty to equalize property taxes in the State of Nevada, which it has not fulfilled.<br><br><span style="font-weight: bold;">Would you volunteer to serve on such a board?</span><br><br>No future date has as yet been set for the discontinued IV/CB hearings.<br><br><font size="5"><span style="font-weight: bold; color: rgb(255, 0, 0);">Second:</span></font><br>As many of you had difficulty connecting to the “link”, which was provided in Alert #179, regarding the
lawsuits which are still under submission
and which include <font size="4"><span style="font-weight: bold;">ALL</span></font> of the taxpayers in the Incline Village / Crystal Bay area, we are including it again as part of this Alert #180.<br><br><div style="text-align: center;"><font style="font-weight: bold; color: rgb(255, 0, 0);" size="6">“WHAT ABOUT ME?”</font><br></div><br>We are frequently approached with congratulations on our two Supreme Court victories and gratitude for our efforts. However, that is quickly followed by questions as to how these decisions will impact them.<br><br>It is an understatement to say that the nearly <font size="4"><span style="font-weight: bold;">6 year</span></font> effort is complex. We have initiated <font size="4"><span style="font-weight: bold;">twelve</span></font> major lawsuits, five have been won and seven are still pending. Some current cases involve all Incline Village / Crystal Bay taxpayers while others involve specific groups. The victories
give us optimism on the remaining unresolved actions.<br><br>We hope that the listings below will sort this all out.<br><br>You will note several things upon reading the cases.<br><br><font size="4"><span style="font-weight: bold;">First:</span></font> These processes take time - usually 3 to 4 years to wind their way through the system.<br> <br><font size="4"><span style="font-weight: bold;">Second: </span></font>While the County Board of Equalization has tried to be fair (in spite of efforts by County politicos to stack the deck against us), the State Board of Equalization has been absolutely hostile.<br> <br>Hopefully, this matrix will help everyone understand where we’ve been, where we are and where we’re going. It’s been a long journey, but there’s clearly light at the end of the tunnel. <br><br>And, remember to pay your taxes under protest! Go to <a target="_blank"
href="http://www.nevadapropertytaxrevolt.org">www.nevadapropertytaxrevolt.org</a> for details.<br><br>-----------------------------------------------------------<br><font size="5"><br style="font-weight: bold;"><span style="font-weight: bold; color: rgb(255, 0, 0);">The Tax Revolt: Summary of past and present
cases</span></font><br><br><font style="font-weight: bold;" size="5">Tax Year: 2003/2004</font><br><span style="font-weight: bold;">Plantiffs/Parties: </span>Bakst Case - 17 tax payers<br><span style="font-weight: bold;">Issues</span>: Illegal assessment methods<br><span style="font-weight: bold;">Protest Process: </span>Appealed to County Board of Equalization, Appealed to State Board of Equalization, District Court, Supreme Court<br><span style="font-weight: bold;">Disposition:</span><span style="color: rgb(0, 127, 64);"> </span><span style="font-weight: bold; color: rgb(0, 127, 64);">Won</span>, (appealed by County). <span style="font-weight: bold; color: rgb(0, 127, 64);">Won again.</span><br><span style="font-weight: bold;">Remedy:</span> Roll back to 2002.2003; Refund taxes plus interest.<br><br><font style="font-weight: bold;" size="5">Tax Year: 2003/2004</font><br><span style="font-weight: bold;">Plantiffs/Parties:</span> All Incline Village and
Crystal Bay<br><span style="font-weight: bold;">Issues:</span> Illegal assessment methods<br><span style="font-weight: bold;">Protest Process:</span> District Court, Supreme Court<br><span style="font-weight: bold;">Disposition:</span> Lost (appealed by League). Pending<br><span style="font-weight: bold;">Remedy:</span> Pending<br><br><font style="font-weight: bold;" size="5">Tax Year: 2004/2005</font><br><span style="font-weight: bold;">Plantiffs/Parties:</span> Barta Case - 37 tax payers<br><span style="font-weight: bold;">Issues:</span> Illegal methods<br><span style="font-weight: bold;">Protest Process:</span> Appealed to County Board of Equalization, Appealed to State Board of Equalization, District Court, Supreme Court<br><span style="font-weight: bold;">Disposition:</span> <span style="font-weight: bold; color: rgb(0, 127, 64);">Won </span>(appealed by County). <span style="color: rgb(0, 127, 64); font-weight: bold;">Won.</span><br><span
style="font-weight: bold;">Remedy: </span>Roll back to 2002.2003. Refund of taxes plus interest.<br><br><font style="font-weight: bold;" size="5">Tax Year: 2005/2006</font><br><span style="font-weight: bold;">Plantiffs/Parties:</span> 1,200 tax payers<br><span style="font-weight: bold;">Issues:</span> Illegal 8 percent increase<br><span style="font-weight: bold;">Protest Process:</span> Appealed to County Board of Equalization, Appealed to State Board of Equalization, District Court, Supreme Court<br><span style="font-weight: bold;">Disposition:</span> <span style="font-weight: bold; color: rgb(0, 127, 64);">Won</span> (appealed by County), Lost (appealed by League), Remand to County Board of Equalization (appealed by League), Pending<br><span style="font-weight: bold;">Remedy:</span> 8 percent refund<br><br><br><font size="5"><span style="font-weight: bold;">Tax Year: 2006/2007</span></font><br><span style="font-weight: bold;">Plantiffs/Parties:
</span>All of Incline Village and Crystal<br><span style="font-weight: bold;">Issues: </span>Illegal State Board of Equalization actions; Assessor fraud<br><span style="font-weight: bold;">Protest Process:</span> Appealed to County Board of Equalization, Appealed to State Board of Equalization, Supreme Court - Writ<br><span style="font-weight: bold;">Disposition: <span style="color: rgb(0, 127, 64);">Won,</span></span> Remand to County Board of Equalization, Pending<br><span style="font-weight: bold;">Remedy:</span> Roll-back to 2002/2003; refund<br><br><font size="5"><span style="font-weight: bold;">Tax Year: 2006/2007</span></font><br><span style="font-weight: bold;">Plantiffs/Parties:</span> Various tax payers (300)<br><span style="font-weight: bold;">Issues:</span> Illegal State Board of Equalization actions; Assessor fraud<br><span style="font-weight: bold;">Protest Process:</span> County Board of Equalization, State Board of Equalization, District
Court<br><span style="font-weight: bold;">Disposition:</span> <span style="font-weight: bold; color: rgb(0, 127, 64);">Won,</span> Proposed Settlement, Pending<br><span style="font-weight: bold;">Remedy: </span>Roll-back to 2002/2003; refund<br><br><font size="5"><span style="font-weight: bold;">Tax Year: 2007/2008</span></font><br><span style="font-weight: bold;">Plantiffs/Parties:</span> 900 tax payers<br><span style="font-weight: bold;">Issues:</span> Illegal methods<br><span style="font-weight: bold;">Protest Process: </span>County Board of Equalization, State Board of Equalization, District Court<br><span style="font-weight: bold;">Disposition:</span> <span style="color: rgb(0, 127, 64); font-weight: bold;">Won</span> (appealed by County), Lost (appealed by League) Pending<br><span style="font-weight: bold;">Remedy: </span>Roll-back to 2002/2003; refund<br><br><font size="5"><span style="font-weight: bold;">Tax Year:
2008/2009</span></font><br><span style="font-weight: bold;">Plantiffs/Parties:</span> All Incline Village and Crystal Bay<br><span style="font-weight: bold;">Issues:</span> Illegal methods<br><span style="font-weight: bold;">Protest Process:</span> County Board of Equalization, State Board of Equalization<br><span style="font-weight: bold;">Disposition:</span> Lost (appealed by League) Pending<br><span style="font-weight: bold;">Remedy:</span> Roll-back to 2002/2003; refund<br><font size="5"><br style="font-weight: bold;"><span style="font-weight: bold;">Tax Year: 2008/2009</span></font><br><span style="font-weight: bold;">Plantiffs/Parties:</span> All Incline Village Crystal Bay<br><span style="font-weight: bold;">Issues:</span> Illegal tax bills<br><span style="font-weight: bold;">Protest Process: </span>Federal Court<br><span style="font-weight: bold;">Disposition:</span> Pending<br><span style="font-weight: bold;">Remedy:</span> Injunction to halt
tax payments<br><br>--------------------------------------------------------------<br><br><div style="text-align: center;"><font style="color: rgb(255, 0, 0);" size="6"><span style="font-weight: bold;">WHAT NOW?</span></font><br></div><br>Much is transpiring behind the scenes in our legal world. As we had anticipated, the recent powerful Supreme Court decision will require Washoe County and the State to re-analyze what they are being told by Katy Simon (Singlaub), the County Commissioners and Washoe District Attorney, Richard Gammick.<br><br>For six years they have stone-walled the efforts that we have put forth to equalize our property taxes. The cost of rebating the unconstitutional and illegally collected property taxes to IV/CB homeowners continues to grow ever larger.<br><br>Remember, these refunds are not a <font size="4"><span style="font-weight: bold;">“windfall” </span></font>as some would describe them, but the <font size="4"><span
style="font-weight: bold;">rightful reimbursement of monies illegally collected</span></font> from property owners in Incline Village and Crystal Bay. <br><br><div style="text-align: center;"><font style="color: rgb(0, 0, 255);" size="5"><span style="font-weight: bold; font-style: italic;">The saga continues!</span></font><br></div><br>Sincerely,<br><br><span style="font-weight: bold;">Maryanne Ingemanson,</span> President<br>Village League to Save Incline Assets, Inc<br>www.NevadaPropertyTaxRevolt.org<br><br>---------------------------------<br><br><span style="font-weight: bold;">Village League to Save Incline Assets Board Members:</span><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><div style="text-align: center;"><span
style="font-weight: bold;">Village League to Save Incline Assets, Inc.</span><br>Non-Profit Corporation - FEIN 88-0399029<br>1165 Vivian Lane, Incline Village, NV 89451<br>Phone: 775-831-4011, Fax 775-831-0325<br>www.NevadaPropertyTaxRevolt.org<br><br># # #<br><br><br><br><br><br><br><br></div><br></div></div></div></div></div></body></html>