Dec. 13, 2009
Copyright © Las Vegas Review-Journal

State assessors following the law

If they don't, sanctions await them

To the editor:

It was with shock and concern that I read Steven Miller's Nov. 29 commentary on the subject of property tax and assessment officers ("Defrauded by the state?"). I am writing to clear up some of the serious misrepresentation of facts.

It appears to me that someone has not done his homework. To suggest that assessors have no concise rules or regulations they must follow is nothing but balderdash. Hence, I suggest that Mr. Miller may want to spend some time reading the law and regulations governing the assessment process. Albeit, this may be a tough and complicated read, it is important for anyone who wishes to offer a valid, knowledgeable opinion on this subject. (The Nevada Supreme Court in it's Bakst vs State Board of Equalization stated that the Washoe County Assessor could not use methods not approved by the Nevada Tax Commission. The Clark County Assessor will not give the public a schedule of how they arrive at taxable values, so they are using a method that is not approved by the Nevada Tax Commission) (NRS 361.0435 states that information provided to the public should be in a form easily understood and readily accessible to the public. Mark Schofield admits that the laws he wishes to follow are a tough and complicated read. Maybe Mark Schofield should re read the law again.)

Assessors in the state of Nevada are required to follow the Nevada Revised Statutes and subsequent regulations governing the assessment process. If they do not, some serious sanctions await them. The law provides many remedies to ensure fair and equitable treatment for our taxpayers and this is the most important part of assessment as required by Article 10, Section 1 of the Nevada Constitution. This clause is particularly important to me because I use it any time I detect any oversight in the system. (He must have read NRS 283.440 2b Removal of certain public officers for malfeasance or nonfeasance - Has refused or neglected to perform the official duties pertaining to his office as prescribed by law - How about NRS 361.118 3f3 Upon the request of the owner, but not later than 15 days after receiving the request, a comprehensive written analysis describing the adjustment, whether attributable to the view influence or other property attribute, so that the taxpayer cna determine whether the value of the parcel has been appropriately adjusted by the county assessor. I have asked verbally and in writing many times and the Clark County has Refused to follow the law)

To say that assessors somehow conspire with other government officials for the purpose of secretly producing whatever revenue is desired is about as over the top as you can get in the conspiracy theory department. On what basis or from what evidence did Mr. Miller make this accusation? I assure you that if anyone came to me and suggested that I somehow manipulate the assessment process in any way, that person may likely find himself being prosecuted, and that includes government officials. I consider the oath I took to uphold the laws of our state as a serious responsibility. (What other reason could there be to create a system that is so secretive? They refuse to create schedules to easily inform the people how their values are calculated with a starting point of comparable values to and end point of taxable values. Mark Schofield seems to say that if you disagree with him that he will prosecute them. I disagree with you Mark Schofield!! Prosecute me Mark Schofield!)

Additionally, if the assessors were so concerned about generating money "at will" for their respective counties, why didn't they come out en masse to object to my proposal in 2004 to cap the property taxes? If I had not been an elected official who answers to the public, do you think I would have been allowed to be so outspoken about my concerns for our taxpaying public? (The main reason that the tax cap was put in place from the assessor's point of view is that Clark County Assessor did not want his office flooded with property tax appeals! The legislature with the help of Mark Schofield created a system that is has 3% and 8% tax caps that do not meet the Nevada Constitution uniform and equal application of taxes to be paid by the people. They created a system to increase taxes even in a down valuation market.)

Regarding the meeting between the assessors and the state Board of Equalization, the assessors did not refuse to meet. We simply asked for the meeting to be postponed because of our workload, which gets even worse in January when our respective County Boards of Equalization convene. (This meeting was scheduled months ahead and the state assessors knew what workflow they had in December, so this is a silly anwser.In the four hearing I was in, there were at least 15 Clark County Assessors employees present. Since the Clark County Board of Equalization and the State Board of Equalization ruled in favor of the Clark County Assessor almost 100% of the time, why does't Mark Schofield direct half of his work force to get ready for this meeting to create the reference manual that the Legislature and the Nevada Supreme Court has directed the State Board of Equalization and the Nevada Tax Commission to create? Because they do not want a system that is Uniform and Equal and easily understood by the taxpayers of Nevada!!)

Not only do we welcome the opportunity to meet with and discuss our assessment practices with the state Board of Equalization, we also want to have present at the meetings those who govern and regulate our practices. Is there something wrong with bringing transparency to the table, or is there a hidden agenda against this as well? (Mark Scofield does not have open transparency in his presentation of property taxes in Clark County. I requested to meet with him and he has ignored my request. If he did, he would create schedules that eaily explain how taxes are created and with the assessed value cards that are mailed to the taxpayers, there would also show an estimated amount of tax that would be due in August with an explaination of changes of tax and values.)

What occurred in Washoe County relative to the legal dispute is unfortunate, but do you really want to throw out the whole system because of that one situation? Be careful what you ask or suggest because it just might happen, and then we could all suffer from the results of ignorance and political/personal agendas that superseded doing the right thing. (The residents have spent over $1,000,000 fighting a Washoe County Assessor that has not and is currently not following the law. Thank You to the Incline Village residents that have stood up to the heavy hand of our Nevada Government. They have lead the way and now is the time for Clark County to follow.We the residents only want a system that informs the taxapayer exatly why we own taxes and that those taxes are not spent foolishly such as spending millions of dollars fighting it's taxpayers that is uniform and equal.)

I believe that issues should be brought to the fore through open and honest discourse. I hope the assessors will be given an unbiased opportunity to share our side of the story without refractory insertions that are designed to be destructive and inflammatory. It would be my pleasure to work toward a fact-based, solution-oriented outcome relative to this subject. Senseless character assassination and false rhetoric do nothing more than paralyze what could be very constructive dialogue. (It seems as though Mark Schofield just wants to continue as he has been managing the peoples affairs without any opposition. When the people speak it is considered false rhetoric and character assassination in the words of Mark Schofield. I though we live in the United States in the land of the free, not the Soviet Union where the government tells you what is right!)

We are not the enemy. We want only to follow the law and serve the public with the equality and respect they deserve. (Mark Schofield and the County Assessor could start any day they wish to not be the enemy if they would follow the law to present a Clark County Property Tax system that is Uniform and Equal in it's application and is not affraid to open up to the request of it's taxapayers for schedules that show exactly how comparable values are manipulated to get taxable values that are methods that are approved by the Nevada Tax Commission and the State Board of Equalization!)

M.W. SCHOFIELD

LAS VEGAS

The writer is Clark County assessor.

LVRJ ARTICLE is in Blue and Brent Howard's response is in black

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