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<div class="MsoNormal" style="text-align:center;line-height:normal" align="center"><b style="mso-bidi-font-weight:normal"><span style="font-size:24.0pt;mso-bidi-font-size:
20.0pt;font-family:"Arial","sans-serif";color:red">Unbelievable!</span></b><span style="font-size:24.0pt;mso-bidi-font-size:20.0pt;font-family:"Arial","sans-serif""></span></div>
<div style="margin:0in;margin-bottom:.0001pt"><b><span style="font-size:11.0pt;
font-family:"Arial","sans-serif""> </span></b></div>
<div style="margin:0in;margin-bottom:.0001pt"><b><span style="font-family:"Arial","sans-serif"">ALERT:</span></b><span style="font-family:"Arial","sans-serif""> #268</span></div>
<div style="margin:0in;margin-bottom:.0001pt"><b><span style="font-family:"Arial","sans-serif"">DATE:</span></b><span style="font-family:"Arial","sans-serif""> March 20, 2013</span></div>
<div style="margin:0in;margin-bottom:.0001pt"><b><span style="font-family:"Arial","sans-serif"">TO:</span></b><span style="font-family:"Arial","sans-serif""> Incline Village & Crystal Bay
Property Owners</span></div>
<div style="margin:0in;margin-bottom:.0001pt"><b><span style="font-family:"Arial","sans-serif"">FROM:</span></b><span style="font-family:"Arial","sans-serif""> Village League Tax Revolt Committee</span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif""> </span></div>
<div style="margin:0in;margin-bottom:.0001pt"><b><span style="font-family:"Arial","sans-serif"">Dear
Incline Village & Crystal Bay Property Tax Protesters,</span></b></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif""> </span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif"">The
North Lake Tahoe Bonanza published the following guest column on the latest status
of our property tax revolt for Incline Village and Crystal Bay. </span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif""> </span></div>
<div style="margin:0in;margin-bottom:.0001pt;text-align:center" align="center"><span style="font-family:"Arial","sans-serif"">---------------------------------</span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif""> </span></div>
<div style="margin:0in;margin-bottom:.0001pt"><b style="mso-bidi-font-weight:
normal"><span style="font-size:16.0pt;mso-bidi-font-size:12.0pt;font-family:
"Arial","sans-serif"">Jim Clark: The latest in Incline Village’s tax revolt
saga</span></b></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif""> </span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif"">INCLINE
VILLAGE, Nev. — Well, another exciting chapter in the saga of Village League to
Save Incline Assets versus Bureaucrats, Bunglers and Bums has opened up. Before
I get into that let me refresh your memory.</span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif""> </span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif"">A
decade ago, when Incline Crystal Bay property values began to rise, the Washoe
County Assessor created a valuation system for our community assigning a
premium assessment to any property that appeared from curbside to have a view
of the lake; a premium assessment to lakefront properties depending on how many
rocks were on the beach; and deriving land values by comparable sales of land
and buildings and calling it all land value (because the house would probably
be torn down anyhow).</span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif""> </span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif"">He
had no idea how to assess condominium land values, so he guessed.</span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif""> </span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif"">Some
property owners, who subsequently formed the Village League, decided to object
because Nevada’s Constitution says taxes must be uniform and equal and an
assessment methodology that only applied to Incline/Crystal Bay didn’t meet
that test.</span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif""> </span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif"">The
only legal method to object is to file an appeal with the County Board of
Equalization within a very short time after receiving a notice of assessment,
which they did. The County Board said “no soap,” but suggested an appeal to the
State Board of Equalization, which they did. Same result.</span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif""> </span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif"">The
next move was to go to court, which they did. That began ten long years of
litigation in trial courts, Nevada’s Supreme Court and various equalization
boards which culminated in the Nevada Supreme Court’s determination that the
method of assessment was unconstitutional, affirming a trial court decision
that the remedy was to roll assessments back to the latest year that was free
of unconstitutional tinkering (tax year 2002-3).</span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif""> </span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif"">Anything
collected based on higher assessments had to be returned with interest. Washoe
County is currently sending local property owners refund checks.</span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif""> </span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif"">Now
it gets a little complicated. Procedurally, the Village League had to bring
separate suits for each tax year. The tax years 2003-4, 2004-5 and 2005-6 were
not included in the Supreme Court’s refund order but in a later ruling
involving these tax years the Court ordered the State Board of Equalization to
take steps to insure Nevada’s taxes are uniform and equal.</span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif""> </span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif"">The
Board met last September and issued an order to Incline/Crystal Bay roll
assessments back to 2002-3 levels (consistent with the previous Supreme Court
decision).</span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif""> </span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif"">Then,
without explanation, the Board met again in December, vacated the previous
ruling, and ordered the Washoe Assessor to reassess all Incline/Crystal Bay
properties for the years in question. After screwing the whole thing up the
assessor gets a second bite of the apple. Revenge!</span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif""> </span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif"">I
don’t have to tell you how disturbing it would be to get a surprise notice from
Washoe County saying you owe thousands of dollars for those tax years. Or to
hear from someone you sold your house to five years ago that you owe for taxes
accrued before the sale.</span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif""> </span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif"">Appeal
the assessment? Sorry, appeals have to be for the current tax year. File a
claim with your title insurance company? Nope. Title policies only insure
against items of record as of the date of issue. Screwed? Maybe not.</span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif""> </span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif"">Once
more into the breach the Village League has filed a vigorous opposition to this
radical and unprecedented order by the State Board of Equalization. Not
surprisingly Washoe County has filed its concurrence with the idiotic order …
they want their money back.</span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif""> </span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif"">Whether
or not you have previously supported the Village League now is the time to make
a tax deductible donation to their effort. The address is 1165 Vivian Lane,
Incline Village 89451.</span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif""> </span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif"">Jim
Clark is president of Republican Advocates and has served on the Washoe County
& Nevada State GOP Central Committees; he can be reached at
tahoesbjc@aol.com.</span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif""> </span></div>
<div style="margin:0in;margin-bottom:.0001pt;text-align:center" align="center"><span style="font-family:"Arial","sans-serif"">---------------------------------</span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif""> </span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif"">Best
Regards,</span></div>
<div style="margin:0in;margin-bottom:.0001pt"><b><span style="font-family:"Arial","sans-serif"">Wayne
Fischer,</span></b><span style="font-family:"Arial","sans-serif""> Webmaster</span></div>
<div style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif""><a href="http://www.nevadapropertytaxrevolt.org/">www.NevadaPropertyTaxRevolt.org</a></span></div>
<div class="MsoNormal" style="text-align:center;line-height:normal" align="center"><b style="mso-bidi-font-weight:normal"><i style="mso-bidi-font-style:normal"><span style="mso-bidi-font-size:12.0pt;font-family:"Times New Roman","serif""> </span></i></b></div>
<div class="MsoNormal" style="text-align:center;line-height:normal" align="center"><span style="mso-bidi-font-size:12.0pt;font-family:"Arial","sans-serif"">---------------------------------</span></div>
<div class="MsoNormal" style="text-align:center;line-height:normal" align="center"><span style="mso-bidi-font-size:12.0pt"> </span></div>
<div class="MsoNormal" style="line-height:normal"><b><span style="mso-bidi-font-size:
12.0pt;font-family:"Arial","sans-serif"">Village League to Save Incline Assets
Board Members:</span></b><span style="mso-bidi-font-size:12.0pt"></span></div>
<div class="MsoNormal" style="line-height:normal"><b><span style="mso-bidi-font-size:
12.0pt;font-family:"Arial","sans-serif"">- Maryanne Ingemanson,</span></b><span style="mso-bidi-font-size:12.0pt;font-family:"Arial","sans-serif""> President</span><span style="mso-bidi-font-size:12.0pt"></span></div>
<div class="MsoNormal" style="line-height:normal"><b><span style="mso-bidi-font-size:
12.0pt;font-family:"Arial","sans-serif"">- Dale Akers</span></b><span style="mso-bidi-font-size:12.0pt;font-family:"Arial","sans-serif"">, Historian</span><span style="mso-bidi-font-size:12.0pt"></span></div>
<div class="MsoNormal" style="line-height:normal"><b><span style="mso-bidi-font-size:
12.0pt;font-family:"Arial","sans-serif"">- Les Barta,</span></b><span style="mso-bidi-font-size:12.0pt;font-family:"Arial","sans-serif""> Law
Research</span><span style="mso-bidi-font-size:12.0pt"></span></div>
<div class="MsoNormal" style="line-height:normal"><b><span style="mso-bidi-font-size:
12.0pt;font-family:"Arial","sans-serif"">- Wayne Fischer</span></b><span style="mso-bidi-font-size:12.0pt;font-family:"Arial","sans-serif"">, Webmaster</span></div>
<div class="MsoNormal" style="line-height:normal"><b><span style="mso-bidi-font-size:
12.0pt;font-family:"Arial","sans-serif"">- Todd Lowe</span></b><span style="mso-bidi-font-size:12.0pt;font-family:"Arial","sans-serif"">, Financial,</span></div>
<div class="MsoNormal" style="line-height:normal"><b><span style="mso-bidi-font-size:
12.0pt;font-family:"Arial","sans-serif"">- Chuck Otto</span></b><span style="mso-bidi-font-size:12.0pt;font-family:"Arial","sans-serif"">, Public
Relations </span></div>
<div class="MsoNormal" style="line-height:normal"><span style="mso-bidi-font-size:
12.0pt;font-family:"Arial","sans-serif""> </span></div>
<div class="MsoNormal" style="text-align:center;line-height:normal" align="center"><b><span style="mso-bidi-font-size:12.0pt;font-family:"Arial","sans-serif"">Village
League to Save Incline Assets, Inc.<br>
</span></b><span style="mso-bidi-font-size:12.0pt;font-family:"Arial","sans-serif"">Non-Profit
Corporation - FEIN 88-0399029<br>
1165 Vivian Lane, Incline Village, NV 89451<br>
Phone: 775-831-4011, Fax 775-831-0325</span></div>
<div class="MsoNormal" style="text-align:center;line-height:normal" align="center"><span style="mso-bidi-font-size:12.0pt;font-family:"Arial","sans-serif"">www.NevadaPropertyTaxRevolt.org</span></div>
<div class="MsoNormal" style="text-align:center;line-height:normal" align="center"><span style="mso-bidi-font-size:12.0pt;font-family:"Arial","sans-serif""> </span></div>
<div class="MsoNormal" style="text-align:center;line-height:normal" align="center"><span style="mso-bidi-font-size:12.0pt;font-family:"Arial","sans-serif"">#<span style="mso-spacerun:yes"> </span>#<span style="mso-spacerun:yes"> </span>#</span></div>
<div class="MsoNormal" style="text-align:center;line-height:normal" align="center"><span style="mso-bidi-font-size:12.0pt;font-family:"Arial","sans-serif""> </span></div>
<div class="MsoNormal" style="text-align:center;line-height:normal" align="center"><span style="font-size:11.0pt;font-family:"Arial","sans-serif""> </span></div>
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