THE SUPREME COURT HAS RULED
DATE: January 27, 2017
TO: Incline Village & Crystal Bay Property Owners
FROM: Village League Tax Revolt Committee
Folks, we just received some excellent news from the Nevada Supreme Court. As you all know, some years ago, the Supreme Court determined that Incline Village/Crystal Bay residential properties had been valued beginning in the tax year 2003-2004 using unconstitutional methodologies. For the individual taxpayers who appealed their valuations, the Court reset the values to 2002 levels and ordered refunds. The Village League also pursued a separate case seeking equalization for all Incline Village/Crystal Bay residential property owners whose properties had been valued using the unconstitutional methodologies. The State Board of Equalization has consistently resisted and refused to perform that equalization.
Most recently, rather than equalize Incline Village/Crystal Bay property values consistent with the Supreme Court’s earlier rulings, the State Board of Equalization ordered the reappraisal of all residential properties at Incline Village/Crystal Bay for the 2003-2005 tax years. Reappraisals were not only beyond the authority of the State Board but also contrary to prior Supreme Court decisions and to basic due process. On behalf of Incline Village/Crystal Bay residential taxpayers, the Village League opposed the reappraisal order and took the matter to the Supreme Court. On Thursday, the Court agreed with taxpayers and ruled that the State Board of Equalization does not have the authority to order reappraisals. The Court directed that the reappraisal order be vacated.
Even though this decision setting aside the reappraisal order was critical, the case is still not over. It will now go back again to the State Board of Equalization. It should, however, be crystal clear to the Board what they need to do. They have already identified the properties at Incline Village/Crystal Bay that were valued using unconstitutional methods for the 2003-2005 tax years. The values of those properties must be reset consistent with the Supreme Court’s decision and the requirements of justice and the Nevada Constitution. We are grateful for the work of the Village League’s attorney, Suellen Fulstone, and attorney Norm Azevedo, who joined on behalf of the original landmark case plaintiffs.
Village League to Save Incline Assets Board Members:
-Todd Lowe, President
-Les Barta, Vice President
-Dale Akers, Secretary Treasurer
-Dean Ingemanson, Director
Village League to Save Incline Assets, Inc.
Non-Profit Corporation – FEIN 88-0399029
77 Shoreline Circle, Incline Village, NV 89451
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