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SUMM RY OFPETITION FOR REVIEW OF SSESSED V LU TION TO THE

ST TE BO RD OF EQU LIZ TIONFOR OFFICE USE ONLY:

COUNTY: W APPEALED BY Taxpayer Assessor DepartmentNOTICE OF APPEARANCE CBE Case No: DIRECT

Late County Board Hearing: County Case: County Hearing Date: NOD Sent:APPELLANT: Washoe Legal Services

REP:CONTACT: Paul Elcano

PARCEL NO S): 011-153-24PROPERTY TYPE: Offices, Prof and Business Services

Appealing: Land Improvements Personal Property Centrally AssessedFiscal Year s) Appealed: 2009-10NRS Reason: NRS 361.360(1); NAC 361.747(2)(c) The property was denied n exemption that isallowed by law

Date Recevied: 3 10 2009Confirmation Date: 4 22 2009

Note Not before CBOE

SBE Case Number:TaxpayerAssessor

ORIGINAL ASSESSED VALUE:Land: 859,714.00

09 - 403 SECRPo Representativeo Department

ASSESSED VALUE ASCHANGED BY COUNTY BOARD:Land: 0.00

Improvements: 227,745.00 Improvements: 0.00Personal Property: 0.00 Personal Property: 0.00

Total: 1,087,459.00 Total: 0.00Prior Years

-227,745.00

108759.00

SUY OFEON FO EEW OF SSESSE UON O HE

SE O OF EQUZONFOR OFFICE USE ONLY:

COUNTY W APPEALED BY: Taxpayer Assessor Department

NOTICE OF APPEARANCE CBE Case No: DIRECT

L C H C C C H

APPELLANT: Washoe egal Sevces

REP:

CONTACT Paul Elcano

PARCEL NO(S) 011-153-24

PROPERTY TYPE Ofces, Pof and Busness Sevces

Appealing Land Improvements Personal Property Centrally Assessed

Fiscal Years Appealed: 2009-10

NRS Reason: NRS 361.360(1); NAC 361.747(2)(c) The popey was dened an exepton that sallowed by aw

Date Recevied 3/10/2009 SBE Case Number: 09 403 SECRP

Taxpayer RepresentativeConfirmation Date 4/22/2009 Assessor Department

ote Not efoe CBOE

ASSESSED VALUE ASCHANGED BY COUNTY BOARD

Land Land $000

Improvements Improvements: $0.00

Persona Property: Personal Property $0.00

Total Total: $000

Prr Years

ORIGINAL ASSESSED VALUE:

$859714.00

$000

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quaztonm,CV=iE ;:"comlete information. plicaATMENW ;\ t.vV\GS FL lo

Q I, = 7s. -3'LcoWj*;:{v folowing roey being pealed

appe torm\ 1 r: ZVC7 _.2=j S -G -_O_I_ fI-._

count equazation1A en aDDea

being appealedProe Tye 30,1 I Iuildngs 6 ': O N fAPoety I i0

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Txpyer Petton for ppe fromthe Decso of the Couty Bord of

Submit this Petition Form by fax, hand deive or postmarked by 5:Nevd Se Bord o Equlizioc/o Nevd epre o xo E College Prkw, Suie MAR 1 2009

Crso Ci NV 96A OF NA

STEP List the name of the Petitioner and contact as AION

Name of Petitioner (Please prt or type) Cotact Perso (I deet tha Petitioer ame) (Pease pit or type)

Maig Maig Addess (I dieret fom Petitoe addess)Q l V iaCity State Zp Code City State Zip Code

Daytime Teepoe Numbe (Wh area code) Fax Number (If avail) Dayime Teepoe Number (Wih area code) Fax Number (If avail)

E-mail addess (f avalable) E-mail address (f avaiabe)

STEP 2 List the information about the If multiple parcels are the sbject of theappeal and have the same ssues, ist each parce number separately on an attached sheet f mutipe parcels are beng appealed and donot have the same issues fill out a separate for each parcel

APN or Parcel dentifier: -I -The Assesso's acel Number (APN) is assged to ea popety. A parcel idetier (apha/umeic) is geeally assiged to pesoal propetyTe APN o pace idetifie may be foud o eithe te Assessmet Notce or the Tax Bi

Tax Year(s) Being Appealed: - Physca Address of Propey:f moe ta oe tax year is beig appealed, list eac year separatey such as 9

V , V 7 sCheck the .descrption(s) which best fits your propey:Part a) Secured Roll D Unsecured Roll D Supplemental Roll D ZPa b):Vacant Land D Mobile Home (Not o foudatio) Mining Property DResidential Property D Commercial Property ndustral Property DMulti-Family Resdental Propey D Peona Propey Agricultural Propey

(ie. Equipment, furiure & fxures)STEP 3 Describe the case information from the board of

County in whch the appeal was heard County Case Number ate Heard by Coutyf the appeal was not heard by the County Board of Equazation tell us why

'b e axable and ass essed va ues b .STEP4 Desc e th t edCounty Board Taxpayer What s the value you

id the county board change the seek? Wrt e I on each ne oAssessor assessor's value? Y N values whch are not

Taxable Vaue Assessed Vaue Taxable Vaue Assessed value Taxabe Value Assessed valueLad

Persoa Tota

STEP 5 Describe the reason for the al that

a) NRS 361360(1); NRS 361400(2) Aggrieved at the action of the County Board overvauation of propeyb) D NRS 361360(); NRS 361400(2): ailure of County Board to equale undealuation or nonassessment of other propeyc) D NRS 361A240(2)(b): Under-or-over vauation of openspace use assessmentd) D NRS 361A273(1): eterminaton that agricultural propey has been conveed to a hgher use vauations for deferred tax yearse) NRS 361360(1); NAC 361747(2)(c): The property was denied an exemption that is alowed by aw f so describe the exempton

g) D The propey did not receve the appropriate tax abatementf you checked (g) YOU ARE FLLNG OUT THE WRONG FORM Cal 775-684-2160 for help

Revised 12/08

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Agentbf he

OlOngJPNarcl lis 'Z a t

Sign pea

E,&vT( t reii pr_ 3-I OfPe nerV L4abov is compltd my siatur cofirms appoitmt of th at istd i Stp 6.

Nme (Ple se ype)

STEP 6. Authorization Complete this section only if an agent, including an attoey, has been appointed torepresent the Taxpayer in proceedings before the State Board. If you do not have an agent now but wish to appoint one later, you mustle with the State Board a separate Agent Authorization form at the time you appoint the agent Pursu NAC 37, Nice fepresei by urzed ge ses i p "Te Se Bd wl ep ce fled by fcsimie smissi bu e rgl dcumemus wi e Se Brd befre cmmeceme f e erg

hrby authoriz th at whos am ad cotact formatio appars blow to appar bfor th Nvada Stat Board of Equalizatioto cotst th valu ad/or xmptio stablishd for (Plas chck o)

1) 0 All th propis owd by th axpayr i Nvada' 0 th propis owd by th axpayr i Couty Nvada or3) Authrizatio is limit to th opis!dtifir 0 \ , T fuhr authoriz th at listd blw) Iptitios duri th \ caldar yar rciv al otics ad dcisioltt rlatd thrto ad rprst th axpayr i all latd haris ad bfor th Nvada Stat Board of Equalizatio

Authorized Agent Contact Informaton

Nme f Aurized Age (Plese i !e oc P I dfe Auied Age)

Milig Addess Mig Address (f dere frm Age Addess)

Ciy Se Zip Cde Cy Se Zip Cde

yme Teepe Number W area ode) x Number (If avail) yime Telepe Number (Wi area ode) x Numbe (f avai)

E-mil ddress (f vible) E-m ddess (f vible)

hrby accpt appoitmt as th authorizd at of th axpayr i procds bfor th Stat Board

Aurzed Age Sgure Tile e

STEP 7. and dae he

hrby ptitio th Stat Board of Equazatio to har my appal hav rad th ptitio ad blv th cotts to b tru f Stp 6

Tile (Ower fce represeve)

I/L .Vitc

Sgure e

*Aurized Age Sigue f pplicble e

*If the petition is signed by a n authorized agent only, ensure that a separate Agent Authorization Form withPetitioner signature has been completed. If the Petitioner is a corporation, imited partnership, or a mited iabiicompany, the petitioner signature must be signed by an oicer or authorized employee of the business entity

If yu ch t ubmit dditin dcumnt ch dcumnt mut b n 8-1/2"x

11" whit ppr nd mut bgiby writtn printd r typwrittn n n id f th ppr ny Ech dcumnt mut b ignd by th prtyr uthrizd gnt f th prty ubmitting it nd mut ncud th currnt miing ddr nd tphn numbrf th ubmittr pr NAC 36 21.

If you have questions about ths form or the appeal process, please cal: (77S) 84-10 Fax (77S) 8400

Rvd 2/8

2SB

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Wshoe Leg Services299 S Arlingon AvenueReno NV 89501

Nevd Se Bord of Equliionc/o Nevd Deprmen of Txion1550 E College Prkwy Suie 15Crson Ciy NV 89706

Achmen o Txpyer Peiion for Appe om he Decision of he Couny Bod ofEquliion

Mch 92009

Der Se Bord of Equiion

Wshoe eg Services (WLS) or he record ie owner of he buiding nd nd shoudbe grned n exempion for he propery x on APN #15324.

The Consiuion for he Se of Nevd provides h l re propery nd possessoryrighs o he sme s wel s person propery in his Se beonging o corporionsnow exising or hereer creed shll be subjec o xion he sme s propery ofindividus Provided h he propery o corporions formed for Municip ChribeReligious or Educion purposes my be exemped by lw Nev Cons Ar 8, 2.

NRS 36.035 ses h: 1 Re ese or rel propery mens:() All houses buildings fences diches srucures erecions rilrods oll rods

nd bridges or oher improvemens bui or ereced upon ny lnd wheher such nd isprve propery or propery of his se or of he Unied Ses or of ny mnicip oroher coorion or of ny couny ciy or own in his se

(b) Any mobile home fcorybui housing or mnufcured home which mees herequiremens of NRS 36.244

(c) The owneship of or clim o or possession of or righ of possession o ny ndswihin his se

(d) The cim by or he possession of ny person rm corporion ssociion orcompny o ny nd.2 The propery described in subsecion mus be ised under he hed of rel

ese

NRS 3640 ses forh exempions of cerin chribe corporions1 In ddiion o he corporions dened by w o be chribe corporions here

re hereby incuded:

1

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Supeisors Group Founation, Inc

Charity City Detroit CityDist.

(a) Any corporation whose objects and purposes are reigious, educational or forpublic charity d whose nds have been derived in whole or substantia part fromgrants or other donations om goveenta entities or donations om the generalpubic, or both, not including donations from y ofcer or trustee of the corporation; and

(b) Any corporation prohibited by its aricles of incorporation from decaring or

paying dividends, and where the money received by it is devoted to the genera purposeof charity and no porion of the money is permitted to inue to the benet of any privateperson engaged in managing the charity, except reasonabe compensation for necessaryservices actally rendered to the charity, and where indigent persons without regard torace or color may receive medical care and attention without charge or cost

2. All buildings belonging to a corporation dened in subsection 1, together with theland actualy occupied by the corporation for the purposes described d the personapropery actualy used in connection therewith, are exempt from taxation when usedsoey or the purpose of the chariabe corporation"

This Appeal is meant to demonstrate that a easehod with an option to buy for the

buiding and land at issue in this Appeal (d for which the ease invoved species thatWLS shall be responsibe for the taxes associated with), should be incuded in thepropery to which the guage of NRS 361140(2) applies The building and and atissue in this Appea should thus receive an exemption from taxation. There exists awealth of suppot for the contention that the anguage in NRS 361140(2) alows anexemption to WLS where it hods a leasehold with an option to buy in the propery atissue Cases interpreting statutory sections with anguage very similar to, or in somecases, nearly verbatim to NRS 361140(2) have hed that beonging to does, in fact,include situations where a party has a easehod in the buiding and land at issue

One case is particulary instructive. The Board concedes that the propery is actuay

and exclusivey occupied and used by the Hospital Corporation for a hospita conductednot for prot, but exclusively as a charity, but it contends that since the propey is ownedby the Foundation it is not real estate belonging to a hospital and is not exempt om

tation. Thus we must rst decide whether the hospita propery belongs to the HospitaCooration within the meaning of 183(e) of the Constitution and its legisativeconstruction, Code 58-12(5), so as to exempt it om taxation, even though the bareega tite is in the Foundation. Board of v Meca134 SE2d 258,261 (Va 1964). is instructive to note that belonging to may meless than absolute and unquaied title, such as the absoute right of use Sisters of

v of 9 Mich. 94,98; of Jackson v Preston, 93 Miss 366,47So 547, 549, 21 LRA N.S. 164 Shewell v. Board of Ed of oshen Union Loca

Schoo 88 Ohio App 1,96 NE.2d 323, 324 Back's Law Dictionary, 3d ed.,Beong, p. 20. Id

From the context of 183(e) and its statutory intepretation,when construed in the ightof other subsections and the poicy of the State as to exempted propery, we hod thatbeonging to includes, but is not imited to, an absoute and unqualied title Cf.Annotation, 157 ALR. 860, 862, 863 Id In (e), the propery is exempt if it is realestate belonging to, actually and exclusivey occupied and used by a hospita conducted

2

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Supervsors roup Foundaon,

Long Beach

Long Beach

Honeell Sysems,Couny Sonoma RegensUnversy Equalzaon

no for pro, bu exclusvely as a chary e mus conclude from hs ha heynended ha he ords belongng o requre only ha he hospal have some neres oresae n he land occupes and uses, no necessarly absolue ownershp, as he ordsoned by ould mpor In hs sense he real esae here n queson belongs o heHospal Corporaon, so long as has he exclusve rgh o s possesson under he

lease Board of v Medcal Inc, 134 SE2d 258, 262(Va 1964)

Several oher cases argue for a smlar nerpreaon Under Ar XIII 1, properyrened or leased o a school dsrc and used by he dsrc exclusvely for publc schoolpurposes s exemp om axaon, nohsandng he fac ha such propery s onedby a prvae ndvdual and no by he dsrc Ross v 24 Cal 2d 258, 148P2d 649 (1944)

To hold, hoever, h he appellan and follo he auhores ced by and amccurae, ould be necessary for us o consrue he consuonal secon of our sae as

requrng propery used by a school dsrc for publc school purposes no only o besoely used by he dsrc bu also o be oned by he dsrc before ould be exempfrom axaon. As prevously saed n hs opnon, e are no able o so consrue heapplcable secon of our Consuon On he oher hand, e are n accord h hedecsons of hose cours n oher jursdcons, as ell as n our own, hch hold ha she use and no he onershp of he propey n he possesson of a school dsrc andused by for publc school purposes ha deermnes s saus as propery exemp omaxaon 24 Cal 2d 258, 265 (Cal 1944)

In Ross he propery leased o a school dsrc by a prvae owner as used exclusvelyfor publc school purposes and as held ax exemp on ha ground In explanng hy a

sheer usage of propery hou a concoman ownershp should enle he schooldsrc o a ax exempon, he Supreme Cor poned ou ha he exempon of properyused for publc school purposes s no for he bene of he prvae oner ho may renhem hs propery for sad purpose, bu for he advanage of he school dsrc hch maybe compelled o ren propery raher han o buy land and erec buldngs hereon o beused for he manenance of s school h hs advanage he school dsrc s able o

Ross v

ren propery for a oer renal han he oer o he same propery oud be ng oaccep om a prvae ndvdual, for he reason ha f rened o a school dsrc he oners releved om he paymen of axes hereon Informaon Inc v

of 44 Cal App 3d 23,3 (Cal App 1s Ds 1974) See also,of of Calfoa v Sae Bd of 73 CalApp3d 66, 666, 4

CalRpr 857 (1977)[The purpose of he exempon here s o oban loer renals forhe educaonal nsuons]

One Calfoa case s nsrucve n consdeng he curous paucy of appearances of hephrase belongng o n NRS 361 hen compared o he many nsances of he use of heord owner, or some dervaon hereo Snce oher goveenally oned properyas also exemp, he ncluson n he 1879 Consuon of an express exempon ofpropery used exclusvely for publc schools necessarly had anoher purpose Tha

3

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Conolly County OrangeConoy

Coege

C State

EngstadCou

SnmPaUitanl

purpose was to create a new exempton, one for propery used for, but not owned bya publc schoo v of 824 P2d 663, 675 (Ca 1992)

NRS 361 s smar to the poron of the Cafoa Consttuton at ssue n nthat the phrase belongng to ony makes one appearance n the entrety of NRS 361 for

exempton purposes at NRS 361140(2) (the belongng to language also occurs at NRS361075(2) ad NRS 361745(2), though both other nstances do not seem to be reevantto the way the phrase s used n NRS 361140(2)) In contrast, many, many tmes n thetext of NRS 361 does the word owned or some dervaton thereof appear, stronglysuggestng that ownershp n a fee smpe or tte sense was not meant to be a requrementto be read nto NRS 361140(2)

pontedy nto vew the prncple that excusve use, rrespectve of ownershp, was thetest of the rght of exempton e do not stand aone n ths constructon of thesedecsons Id

Smary, uder the act all budngs belongng to nsttutons of purely pubc charty,and a buldngs elongng to pubc hosptals, sha be exempt Under thsconstrcton no regard need be had to the manner n whch the tte s held vGrand Forks 10 ND 54 (ND 1900)

For the reasons set forh above we respectlly request that the State Board of

Equazaton grant a propery tax exempton to the buldng and land that currenty housesLSs efforts to brng lega servces to needy and deservng ndvduas

It s solely the use of the propery whch determnes whether the property s exempt ornot ashb v ommrs of Shawnee o, 8 Kan 344 (Kan 1871) It mesno dfference who owns the propery, nor who uses t Property used exclusvely foreducatonal purposes s exempt,whoever may own t, or whoever may use t Anston

Land Co v 160 Ala 253, 260 (Aa 1909) The cour, n both, brought

Executve Drectorashoe Lega Servces

4

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SAE OF NEVADA

STAE BOARD OF EQUALIZATIONJIM BBONS

Governor

1550 Colege Parkway, Suie 5Carson Cty, Nevada 89706-792

Telephone (775) 684260

DNO DICANNOsecrta

Fax (775) 682020InState oll ree: 8009920900

Augus 26, 2009

NOTICE OF APPEARANCE

CERTIFIED MAIL-7008 1830 0003 6467 3361PEIONERWASOE LEGA SERVIESPAU EANO299 S ARINGON AVENUERENO NV 89501

CERTIED MAIL 7008 830 0003 6467 3569RESPONDENMR JOS WISONWASOE OUN ASSESSORP O BOX 1130RENO NV 89520

DATE: September 29, 2009TIME: 900 a.mPLACE: Legislative Counsel Breau

401 S Carso Street Rm 4100Caso Ciy Nevada

EGA AUHORI AND J URISDI ION OF E SAE BOARD O EQUAIZAION NRS 361.704

BRIE SAEMEN O MAER Peiin Se Br Equlizn r Reeenin Assessen

Case No: 09-403 SECRPParcel No 011-15324

he Se Br f Equzn Se Br) wil eeine wheher he bve cse s whi he egl uhyn uiscin he Se B rsu e eqirees NRS 36.360 Une NRS 361360 ny

xye ggrieve e cin he cny br eqlz y fe n el wh e SBE. wever, sch els s be e wh he Se Br n e hn Mch 0.

One, bh, e fwing ss y ly n s e e ecrs sbie by he Wse cunycerk nce y el by e eine ws he by he cy b equzn, he ews fle by Mr ch h he Se Br. I ehe e ese siuns y yr cse, he Secrery e Se B wil ece h he el be ssse wh beig er wever, he Se Brwil give y he runy exl wy yr e shl be her, e e lce ne bve.

er fcle he w he Se B, please provid in writing th reason why th appeal was notheard at th county board, or was led lat to th State Board as applicabl and includ the rasons whythe Stat Board should take jurisdiction in this mattr.

SBE 8

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http://tax.state.nv.usidoas_sboe_new.html/http://leg.state.nv.us/NAC

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U.S ostal Service"CERTIFIED MAL RECEPTDomestic Mal Only; No Insurae Coveage Povdd)mi FICIAl USLT -: == - ----

7/29/2019 3 10 09 01168 Wls 54844 0204 Board of Equalization Brief Coughlin Wrote Signed by Elcano Days Before L. Gardn

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Deivered, Augst 28, 2009 210 pm RN NV 89501 Processed throgh So Facy Ags 282009,2:30 am RNO NV 89510 Pocessed through Sort Facty Ags 22009,11:18 m RNO NV 89510

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