Public meetings / Equalization
February 24, 2022
7 turns, 7 with a named speaker, under 4 agenda items. The words and the names are the county clerk's.
2. For Possible Action - Approval of the Agenda for the Board of Equalization
Commissioner Strickland
made a motion to approve; seconded by Mrs. Eastley; 4 yeas.
5. Ex parte communications and conflict of interest disclosure statements.
Commissioner Strickland
disclosed she was a Nevada realtor, but she saw no conflict of interest at this time and she had no pecuniary interest in any of the items. February 24, 2022
7. For Possible Action — Discussion and deliberation on the following appeals of
Mrs. Eastley
made a motion to accept the exhibits: seconded by Commissioner Strickland; 5 yeas. The Assessor's Office identified the property. The Petitioner was not present. Kimberley Hildebrand stated the subject property was a 2.6-acre light industrial property located in the mid/eastern portion of the Pahrump Valley. Land sale one was similar in size and zoning and located in the same area as the subject. Land sales two and three were similar in size and located in the same area as the subject but were inferior in zoning. The sales supported that the subject’s taxable value did not exceed full cash value and it was the recommendation of the Assessor's Office to uphold their values.
Mrs. Eastley
asked the Assessor’s Office about the applicability of the comparables in the letter from the Petitioner dated February 14, 2022. Justin Zimmerman said as with the other letters they provided, the Assessor's Office did not believe they were comparables due to differences in zoning and sizes. Also, in the letter they supplied the address they listed under the APN did not correspond with the APN. He was inclined to disregard the letter.
Mrs. Eastley
made a motion that the taxpayer had not present sufficient evidence to indicate the value established by the County Assessor was unjust or inequitable. The subject property was appraised at the proper taxable value in accordance with NRS 361.340. Therefore, the petition of TIP Holdings was denied based upon the findings of fact and conclusions of law. The Nye County Assessor was hereby instructed to certify the assessment roll of the County consistent with this decision: seconded by
Commissioner Strickland
; 4 yeas. February 24, 2022
9. Adjournment
Mrs. Kaminski
adjourned the meeting. APPROVED this 18% day ATTESTED: of £ eoeuany 2023. NI OW Faas Lbey “oee, KAthimeern Chair / Board of Equalization Nye County Clerk / Deputy