AGENDA CLARK COUNTY BOARD OF EQUALIZATION MEETING

Transcription

1 AGENDA CLARK COUNTY BOARD OF EQUALIZATION MEETING CLARK COUNTY GOVERNMENT CENTER 500 S. GRAND CENTRAL PKWY. 1 ST FLOOR COMMISSION CHAMBERS LAS VEGAS, NV February 20, :00 AM This is a public meeting. This Agenda has been posted in the following locations in conformance with the Nevada Open Meeting Law: Clark County Government Center, 500 S. Grand Central Pkwy, Las Vegas NV (Principal Office) Winchester Park and Center, 3130 S. McLeod, Las Vegas, NV Paradise Park, Pool and Center, 4775 Harrison Avenue, Las Vegas, NV Desert Breeze Park and Community Center, 8275 Spring Mountain Rd., Las Vegas, NV For copies of agenda items and supporting backup materials, please contact Beth Koch, Agenda Coordinator, at (702) or Clerkrec@ClarkCountyNV.gov. Clerk s Office, Clark County Government Center, 500 S. Grand Central Pkwy., 6 th floor, Las Vegas, NV. We are pleased to make reasonable accommodations for members of the public who are disabled. If special arrangements are necessary, please notify the County Manager s office at (702) Advance notice of twenty-four (24) hours is requested. Items on the agenda may be taken out of order. The Board may combine two or more agenda items for consideration. The Board may remove an item from the agenda or delay discussion relating to an item on the agenda at any time. Periods devoted for the general public to provide comments are limited to matters relevant to the Board s jurisdiction. Public comment is limited to three (3) minutes per speaker and may be reasonably reduced if necessary to accommodate an unusually large number of persons desiring to speak. No vote may be taken on a matter not listed on the posted agenda. 1. Roll Call For Possible Action 2. Adopt Agenda 3. Public Comment 4. Swear in Petitioners and Members of the Assessor s Staff 5. Statement from District Attorney For Possible Action 6. Approve minutes from the February 2, 2015 BOE meeting. (See attached) For Possible Action 7. Discussion and possible action on the Assessor Recommendations See Attachment 1 8. Review of Procedural rules relative to presenting appeals For Possible Action 9. General Administrative Business For Possible Action 10. Discussion and possible action on Notices of Appearance For Possible Action 11. Discussion and possible action on petitions for Review of Assessed Valuation 1

2 BOE Agenda 2/20/ CASE NAME PARCEL NUMBER/PPID 1050 (For possible action) LAS VEGAS REVIEW JOURNAL Appraiser: Carol Burgeson Agent: Steven Van Dyck Supplemental (For possible action) N P RED ROCK L L C Appraiser: Scott Andrle Agent: Stephen Sullivan (For possible action) RED ROCK STATION HOTEL CASINO Appraiser: Laurie Goodman Agent: Stephen Sullivan Supplemental (For possible action) N P PALACE L L C Appraiser: Scott Andrle Agent: Stephen Sullivan , 003, 006 thru (For possible action) PALACE STATION Appraiser: Laurie Goodman Agent: Stephen Sullivan Supplemental (For possible action) N P SUNSET L L C Appraiser: Scott Andrle Agent: Stephen Sullivan , (For possible action) SUNSET STATION INC Appraiser: Laurie Goodman Agent: Stephen Sullivan Supplemental (For possible action) N P LAKE MEAD L L C Appraiser: Scott Andrle Agent: Stephen Sullivan (For possible action) FIESTA HENDERSON CASINO HOTEL Appraiser: Laurie Goodman Agent: Stephen Sullivan Supplemental (For possible action) N P FIESTA L L C Appraiser: Scott Andrle Agent: Stephen Sullivan (For possible action) FIESTA STATION INC Appraiser: Laurie Goodman Agent: Stephen Sullivan Supplemental

3 2062 (For possible action) TEXAS GAMBLING HALL & HOTEL INC Appraiser: Scott Andrle Agent: Stephen Sullivan (For possible action) TEXAS GAMBLING HALL & HOTEL Appraiser: Laurie Goodman Agent: Stephen Sullivan Supplemental (For possible action) N P LAND LLC Appraiser: Scott Andrle Agent: Stephen Sullivan (For possible action) EASTSIDE CANNERY CASINO & HOTEL Appraiser: David Denman Agent: Stephen Sullivan (For possible action) W2007 FRESCA PROPCO L L C Appraiser: Scott Andrle Agent: Stephen Sullivan thru (For possible action) ARIZONA CHARLIES EAST Appraiser: David Denman Agent: Stephen Sullivan Supplemental (For possible action) GAUGHAN SOUTH L L C Appraiser: Lisa Wilson Agent: Owner , 002, (For possible action) TROPICANA LAS VEGAS INC Appraiser: Stephanie Jones Agent: James M Susa (For possible action) TROPICANA RESORT & CASINO Appraiser: David Denman Agent: Scott Tyler Supplemental (For possible action) STOCKBRIDGE S B E HOLDINGS L L C Appraiser: Brian Kelly Agent: Stephen Sullivan (For possible action) STOCKBRIDGE S B E HOLDINGS L L C Appraiser: Brian Kelly Agent: Stephen Sullivan Supplemental (For possible action) 3535 L V NEWCO L L C Appraiser: Michael Lane Agent: Stephen Sullivan , 003, 005, (For possible action) 3535 L V NEWCO L L C Appraiser: Michael Lane Agent: Stephen Sullivan Supplemental , 003, 005, 006 3

4 2099 (For possible action) CORNER INVESTMENT PROPCO L L C Appraiser: Michael Lane Agent: Stephen Sullivan (For possible action) CORNER INVESTMENT PROPCO L L C Appraiser: Michael Lane Agent: Stephen Sullivan Supplemental (For possible action) CIM BG LAS VEGAS L L C Appraiser: Leon Maj Agent: Stephen Sullivan Supplemental , thru 003, 019, thru (For possible action) CIM BG LAS VEGAS L L C Appraiser: Leon Maj Agent: Stephen Sullivan , thru 003, 019, thru (For possible action) WESTGATE LAS VEGAS RESORT L L C Appraiser: Stephanie Jones Agent: Stephanie Allen (For possible action) LEE GREGORY T H Appraiser: Brian Kelly Agent: Patrick Sheehan Esq (For possible action) R B G L L C Appraiser: Brian Kelly Agent: Owner (For possible action) HOTEL DAM L L C Appraiser: Suki Peterson Agent: Rebecca Miltengerger (For possible action) TROPICANA EXPRESS L L C Appraiser: Suki Peterson Agent: Lisa Dennis , (For possible action) LAUGHLIN HOTEL L L C COLUMBIA PPTYS LAUGHLIN LEASE Appraiser: Suki Peterson Agent: Rebecca Miltengerger (For possible action) TRUMP RUFFIN TOWER I L L C Appraiser: Mary Ann Weidner Agent: James M Susa , (For possible action) TRUMP INTERNATIONAL HOTEL TOWER Appraiser: David Denman Agent: James M Susa Supplemental (For possible action) TRUMP INTERNATIONAL HOTEL TOWER Appraiser: David Denman Agent: James M Susa Supplemental

5 875 (For possible action) PLATINUM CONDOMINIUM DEV L L C Appraiser: Stephanie Jones Agent: Rich Hermes (For possible action) L V TOWER 52 L L C Appraiser: Lisa Wilson Agent: Stephanie Allen thru thru 493, 518 thru (For possible action) MONARCH GRAND VAC OWNRS ASSN D P M ACQUISITION L L C Appraiser: Leon Maj Agent: Bretta Ferrie (For possible action) ROYAL CENTER ASSOCIATES L L C ROYAL RESORT ENTERPRISES L L C Appraiser: Leon Maj Agent: Cassandra Suarez , (For possible action) HILTON GRAND VACATIONS DEV CO Appraiser: Stephanie Jones Agent: Stephanie Allen thru (For possible action) HILTON RESORTS CORPORATION Appraiser: Stephanie Jones Agent: Stephanie Allen (For possible action) HILTON GRAND VACATIONS DEV CO LV Appraiser: Stephanie Jones Agent: Stephanie Allen (For possible action) SOLEIL L V L L C Appraiser: Stephanie Jones Agent: Joe Monzon thru (For possible action) SOLEIL L V L L C Appraiser: Stephanie Jones Agent: Joe Monzon thru (For possible action) SOLEIL L V L L C Appraiser: Stephanie Jones Agent: Joe Monzon thru (For possible action) SOLEIL L V L L C Appraiser: Stephanie Jones Agent: Joe Monzon thru thru (For possible action) CARRIAGE HOUSE TIMESHARE ASSN Appraiser: Stephanie Jones Agent: Joe Monzon thru (For possible action) D K OGDEN L L C Appraiser: Stephanie Jones Agent: Jennifer Gaynor thru 006, 008 thru 012, 016 thru 027, 029 thru 038, 041, 042, 044 thru 060, 062, 064, 066 thru 068, 070 thru 080, 082, 084 thru 099, 101 thru 105, 107 thru 129, 132 thru 148, 150 thru 160, 162 thru 166, 168, 169, 171 thru 174, 176, 177, 180, 181, 183, 184, 186 thru 202, 204 thru 207, 209 thru 219, 221 thru 243, 245 thru 277 5

6 1536 (For possible action) D K ONE L V L L C Appraiser: Stephanie Jones Agent: Jennifer Gaynor thru 006, 012 thru 016, 018, 019, 021, 025 thru 028, 032, 033, 036 thru 041, 043, 045, 046, 048 thru 056, 058 thru 060, 062, 064 thru 072, 074 thru 085, 087, 089 thru 091, 093 thru 097, 099 thru 103, 105, 107 thru 109, 111, 113 thru 117, 119 thru 128, 131, 133 thru 136, 138, 140 thru 143, 145 thru 147, 149, 151 thru 153, 155 thru 163, 165, 167 thru 170, 173, 174, 177 thru 179, 181, 183, 185 thru 187, 189 thru 192, 195, 197, 198, 200 thru 209, 211 thru 239, 241, 243 thru 249, 251 thru 253, 255 thru 259, 261, 263 thru 315, 317 thru 321, 323 thru 334, 336 thru 346, 348, 349, 351 thru (For possible action) D K JUHL L L C Appraiser: Stephanie Jones Agent: Jennifer Gaynor thru 039, 042 thru 048, 050 thru 059, 061 thru 063, 066 thru 074, 076 thru 078, 080 thru 088, 090 thru 100, 102 thru 106, 108 thru 114, 116 thru 135, 138 thru 154, 157 thru 161, 163, 164, 166 thru 177, 179 thru 192, 195 thru 205, 207 thru 210, 212 thru 245, 247 thru 251, 253 thru 262, 264 thru 276, 278 thru 299, 302 thru 309, 311 thru 316, 318 thru 327, 329 thru 332, 334 thru 338, 340, 342 thru (For possible action) J D L B MANSION L L C Appraiser: Brian Kelly Agent: Patrick Sheehan Esq (For possible action) J D L B MANSION L L C Appraiser: Brian Kelly Agent: Patrick Sheehan Esq (For possible action) ELLIS BRAD L L C Appraiser: Rocky Steele Agent: Owner (For possible action) VITI LEVU INC Appraiser: Rocky Steele Agent: Owner (For possible action) B & B MERRITT REAL ESTATE L L C Appraiser: Rocky Steele Agent: Chad Blacklock (For possible action) SILVER STATES DEVELOPMENT Appraiser: Rocky Steele Agent: Chad Blacklock (For possible action) S S D NEVADA Appraiser: Rocky Steele Agent: Chad Blacklock (For possible action) S S D NEVADA Appraiser: Rocky Steele Agent: Chad Blacklock (For possible action) S S D Appraiser: Rocky Steele Agent: Chad Blacklock

7 1299 (For possible action) B & B CONSULTANT INC Appraiser: Rocky Steele Agent: Chad Blacklock (For possible action) S S D LTD Appraiser: Rocky Steele Agent: Chad Blacklock (For possible action) S S D Appraiser: Rocky Steele Agent: Chad Blacklock (For possible action) B & B MERRITT REAL ESTATE L L C Appraiser: Rocky Steele Agent: Chad Blacklock (For possible action) B & B CONSULTANTS INC Appraiser: Rocky Steele Agent: Chad Blacklock (For possible action) BEAR'S BEST LAS VEGAS L P Appraiser: Rocky Steele Agent: David Minton (For possible action) CANYON GATE LAS VEGAS INC Appraiser: Rocky Steele Agent: David Minton , , (For possible action) B-Y LOMA VISTA L L C Appraiser: Rocky Steele Agent: David Minton Public Comment 13. Adjourn 7

8 Attachment # COUNTY BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS MEETING OF FEBRUARY 20, 2015 ( Items submitted pursuant to NRS Items submitted pursuant to NRS ) All items listed as Assessor Recommendations may be taken in one motion unless a member of the County Board of Equalization requests that a particular recommendation be taken separately. For all items not taken separately, the action taken will be the Assessor Recommendation as indicated on the item. (For possible action.) 8

9 BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS MEETING OF February 20, 2015 For possible action: PREVIOUS ADJUSTED ASSESSED ASSESSED PARCEL NO. OWNERSHIP VALUATION VALUATION TEW INVESTMENTS L L C Land $ 120,564 $ 96,250 (Case# 386) Reason: Based on market value THOMPSON JAMES M & DARLIENE C G H 03 L L C Land $ 194,181 $ 180,433 (Case# 385) Reason: Based on market value PETERSON S & A 1997 TRUST ETAL PETERSON N SCOTT & AVA TRS Land $ 282,014 $ 242,760 (Case# 384) Reason: Based on market value SLIGHT KURT LEON & KATHRINE Imps $ 119,139 $ 88,194 (Case# 549) Reason: Exceeds full cash value SLOAN 44 L L C WOOD WARREN S TRUST Imps $ 27,074 $ 0 (Case# 602) Reason: Building condition SLOAN 44 L L C WOOD WARREN S TRUST Imps $ 334 $ 0 (Case# 607) Reason: Building condition SLOAN 44 L L C WOOD WARREN S TRUST Imps $ 12,375 $ 0 (Case# 608) Reason: Building condition TARGET CORPORATION Imps $ 2,291,155 $ 1,880,150 (Case# 78) Reason: Based on income KOHL'S DEPARTMENT STORES INC Imps $ 1,774,791 $ 1,576,125 (Case# 873) Reason: Exceeds full cash value PECOS ROAD PARTNERSHIP Land $ 261,590 $ 246,376 (Case# 545) Reason: Based on market value A B S NV-O L L C Imps $ 1,141,830 $ 1,072,578 (Case# 253) Reason: Based on income LEWIS THANH Imps $ 754,195 $ 503,565 (Case# 902) Reason: Exceeds full cash value (Page 1 of 14) 9

10 BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS MEETING OF February 20, 2015 For possible action: PREVIOUS ADJUSTED ASSESSED ASSESSED PARCEL NO. OWNERSHIP VALUATION VALUATION CORONEOS HELENE S & PAUL M Imps $ 97,557 $ 88,900 (Case# 1875) Reason: Exceeds full cash value MAGUINNESS FAMILY TRUST MAGUINNESS ELIZABETH TRS Imps $ 2,476 $ 0 (Case# 1654) Land $ 38,500 $ 24,500 Reason: Based on market / exceeds full cash value WONG PAUL A JONES-WONG STEPHANIE L Imps $ 230,803 $ 158,550 (Case# 472) Land $ 172,095 $ 156,450 Reason: Based on market / exceeds full cash value WESTWOOD EQUITY L L C Imps $ 242,051 $ 139,438 (Case# 647) Reason: Based on income A B S NV-O L L C Imps $ 1,207,846 $ 920,528 (Case# 254) Reason: Based on income BRUCE KATHLEEN M Imps $ 241,773 $ 192,500 (Case# 903) Reason: Exceeds full cash value MCEWEN ANDREW R & RACHEL G Imps $ 123,553 $ 105,350 (Case# 1599) Reason: Exceeds full cash value HEALTH PLAN NEVADA INC Imps $ 1,929,211 $ 1,112,274 (Case# 1208) Reason: Based on income FLAMINGO BUSINESS INVESTMENT LLC Imps $ 1,756,043 $ 788,822 (Case# 0404) Reason: Based on income PALM MORTUARY INC Land $ 1,295,910 $ 1,036,728 (Case# 1848) Reason:Based on market value TARGET CORPORATION Imps $ 2,260,376 $ 1,948,430 (Case# 75) Reason: Based on income WINCO FOODS L L C Imps $ 1,979,648 $ 1,778,151 (Case# 179) Reason: Based on income DOCGORM L L C Imps $ 617,685 $ 213,859 (Case# 82) Reason: Exceeds full cash value (Page 2 of 14) 10

11 BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS MEETING OF February 20, 2015 For possible action: PREVIOUS ADJUSTED ASSESSED ASSESSED PARCEL NO. OWNERSHIP VALUATION VALUATION CAPITAN WAY L L C THRU Exempt $ 0 $ 18, (Case# 1054) Reason: Based on market value CAPITAN WAY L L C Exempt $ 0 $ 9,450 (Case# 1055) Reason: Based on market value CAPITAN WAY L L C Exempt $ 0 $ 9,450 (Case# 1056) Reason: Based on market value CAPITAN WAY L L C Exempt $ 0 $ 9,450 (Case# 1058) Reason: Based on market value CAPITAN WAY L L C Exempt $ 0 $ 9,450 (Case# 1060) Reason: Based on market value CAPITAN WAY L L C Exempt $ 0 $ 9,450 (Case# 1061) Reason: Based on market value CAPITAN WAY L L C Exempt $ 0 $ 9,450 (Case# 1062) Reason: Based on market value CAPITAN WAY L L C Exempt $ 0 $ 9,450 (Case# 1063) Reason: Based on market value CAPITAN WAY L L C Exempt $ 0 $ 9,450 (Case# 1068) Reason: Based on market value SUAREZ JAMES Imps $ 167,981 $ 145,250 (Case# 819) Reason: Exceeds full cash value BAKER MARK A & CARLA O Imps $ 307,539 $ 258,221 (Case# 1226) Reason: Exceeds full cash value KOSIBA RONALD J SR & LINDA M Imps $ 119,171 $ 96,250 (Case# 1430) Reason: Exceeds full cash value REIGH MICHAEL P & CYNTHIA A Imps $ 54,772 $ 50,400 (Case# 1650) Reason: Exceeds full cash value KOTHARY SHREYA V Imps $ 115,408 $ 109,200 (Case# 1066) Reason: Exceeds full cash value (Page 3 of 14) 11

12 BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS MEETING OF February 20, 2015 For possible action: PREVIOUS ADJUSTED ASSESSED ASSESSED PARCEL NO. OWNERSHIP VALUATION VALUATION MCKEE FAMILY TRUST MCKEE STEVEN E & JIMMI L TRS Imps $ 131,316 $ 114,975 (Case# 706) Reason: Exceeds full cash value HOULIHAN WILFRED E FAMILY TRUST Imps $ 68,188 $ 63,105 (Case# 1939) Reason: Exceeds full cash value C C C L L C Imps $ 218,430 $ 113,383 (Case# 1657) Reason: Exceeds full cash value 5801 W CRAIG L L C Imps $ 185,579 $ 121,994 (Case# 954) Reason: Based on income BANK U S NATHIONAL ASSN TRS THRU Imps $ 514,653 $ 469, (Case# 1401) Reason: Based on income WYATT FAMILY TRUST WYATT FRANK E & KERSTIN J TRS Imps $ 466,993 $ 294,000 (Case# 588) Reason: Exceeds full cash value DAYTON HUDSON CORPORATION Imps $ 1,700,531 $ 1,507,253 (Case# 76) Reason: Based on income NOWAK ARKADIUSZ & BROOKE M Imps $ 276,182 $ 165,725 (Case# 498) Reason: Exceeds full cash value D U C DEVELOPMENT L L C Imps $ 597,054 $ 525,000 (Case# 1102) Reason: Based on income 2716 N TENAYA LOAN 1 L L C Imps $ 10,375,054 $ 7,421,463 (Case# 1113) Reason: Based on income HEALTH PLAN NEVADA INC SIERRA HEALTH & LIFE INS CO Imps $ 5,670,234 $ 4,763,493 (Case# 1206) Reason: Based on income SJOSTROM ERIC A SACHS MARY ELLEN Imps $ 241,280 $ 227,500 (Case# 626) Reason: Exceeds full cash value F K C LAKE MEAD L L C Imps $ 1,799,300 $ 1,491,945 (Case# 165) Reason: Based on income (Page 4 of 14) 12

13 BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS MEETING OF February 20, 2015 For possible action: PREVIOUS ADJUSTED ASSESSED ASSESSED PARCEL NO. OWNERSHIP VALUATION VALUATION LUV BUG TRUST Imps $ 188,784 $ 119,000 (Case# 1755) Reason: Exceeds full cash value I P T V-B-L6-136 L L C Imps $ 812,425 $ 590,851 (Case# 1018) Reason: Based on income RELATED LOMA VISTA L L C Imps $ 8,174,651 $ 6,979,571 (Case# 799) Reason: Based on income CHEYENNE LV HOLDINGS L L C Imps $ 681,616 $ 448,535 (Case# 1784) Reason: Based on income WISEMAN 1999 FAMILY TRUST WISEMAN EDWARD E & JANICE A TRS Imps $ 674,888 $ 488,045 (Case# 585) Reason: Based on income UPPER CORRAL INC MERRILL R THOMAS Imps $ 171,810 $ 130,607 (Case# 587) Reason: Exceeds full cash value LAKE TONOPAH L P Imps $ 4,718,971 $ 4,043,349 (Case# 600) Reason: Based on income PALM MORTUARY INC THRU Land $ 734,316 $ 551, (Case# 2066) Reason: Based on market value RANCHO PALOMINO L L C Imps $ 995,649 $ 731,347 (Case# 1646) Reason: Based on income F H S LAS VEGAS L P Imps $ 1,489,553 $ 959,865 (Case# 1021) Reason: Based on income VALLEY HEALTH SYSTEM L L C Imps $ 16,744,475 $ 15,739,807 (Case# 1283) Reason: Based on income CENTRAL TELEPHONE CO Imps $ 891,504 $ 561,931 (Case# 538) Reason: Exceeds full cash value F T P INVESTMENT CORP Imps $ 109,550 $ 60,620 (Case# 503) Reason: Based on income (Page 5 of 14) 13

14 BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS MEETING OF February 20, 2015 For possible action: PREVIOUS ADJUSTED ASSESSED ASSESSED PARCEL NO. OWNERSHIP VALUATION VALUATION F T P INVESTMENT CORP Imps $ 835,962 $ 525,881 (Case# 504) Reason: Based on income NELLIS HOSPITALITY L L C Imps $ 1,145,872 $ 1,090,075 (Case# 2189) Reason: Based on income SHADY THOMAS & CAROLYN A Imps $ 30,837 $ 20,300 (Case# 38) Reason: Exceeds full cash value TANKERSLEY DREW J & CINDY L Imps $ 23,773 $ 16,800 (Case# 544) Reason: Exceeds full cash value COLON DOMINGA Imps $ 86,314 $ 56,700 Reason: Exceeds full cash value KAISI DALAL Imps $ 85,014 $ 56,700 (Case# 1624) Reason: Exceeds full cash value LUGO MINERVA YANIRE Imps $ 85,702 $ 56,700 (Case# 1622) Reason: Exceeds full cash value LUGO MINERVA YANIRE Imps $ 85,011 $ 56,700 (Case# 1623) Reason: Exceeds full cash value STANLEY PLAZA L L C Imps $ 694,039 $ 528,882 (Case# 470) Reason: Based on income VARIOUS THRU Imps $ 725,200 $ 430, (Case# 240) Reason: Exceeds full cash value QUINTERO RAUL & BLANCA Imps $ 100,874 $ 57,400 Reason: Exceeds full cash value CHARBONNEAU AKIS Imps $ 98,918 $ 57,400 (Case# 134) Reason: Exceeds full cash value A B S NV-O L L C Imps $ 1,128,838 $ 1,085,500 (Case# 175) Reason: Based on income (Page 6 of 14) 14

15 BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS MEETING OF February 20, 2015 For possible action: PREVIOUS ADJUSTED ASSESSED ASSESSED PARCEL NO. OWNERSHIP VALUATION VALUATION CISNEROS FAMILY TRUST 1994 CISNEROS EDWARD & BONITA L TRS Imps $ 195,876 $ 168,000 (Case# 471) Reason: Exceeds full cash value CARTER FAMILY TRUST CARTER BARBARA N TRS Imps $ 321,902 $ 224,000 (Case# 561) Reason: Exceeds full cash value KAISI MARK M Imps $ 906,180 $ 711,275 (Case# 1621) Reason: Exceeds full cash value MORALES RENE Imps $ 385,625 $ 225,750 (Case# 931) Reason: Exceeds full cash value DANA BRAD PALKANOVA VIKTORIYA Imps $ 248,675 $ 217,000 (Case# 715) Reason: Exceeds full cash value EQUITY TRUST COMPANY INTEGRITIY CAPITAL INC Imps $ 68,681 $ 64,400 (Case# 955) Reason: Exceeds full cash value CENTURY COMMUNITIES NEVADA L L C Land $ 15,750 $ 0 (Case# 1513) Reason: Clerical error PROVENZALE DONALD J Land $ 24,150 $ 10,500 (Case# 64) Reason: Based on market value CUMBERLAND LAKE TRUST Imps $ 106,933 $ 92,400 (Case# 1743) Reason: Exceeds full cash value TARGET CORPORATION Imps $ 1,573,223 $ 1,301,959 (Case# 74) Reason: Based on income AVENDANO'S PROPERTY DEVELOPMENT Imps $ 67,291 $ 48,300 (Case# 1243) Reason: Exceeds full cash value AVENDANO RAUL & ROSA Imps $ 70,042 $ 49,350 (Case# 1242) Reason: Exceeds full cash value AVENDANO RAUL & ROSA Imps $ 63,966 $ 49,350 (Case# 1241) Reason: Exceeds full cash value (Page 7 of 14) 15

16 BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS MEETING OF February 20, 2015 For possible action: PREVIOUS ADJUSTED ASSESSED ASSESSED PARCEL NO. OWNERSHIP VALUATION VALUATION BOULDER II DE L L C Imps $ 1,537,047 $ 1,453,388 (Case# 1780) Reason: Exceeds full cash value LAMPH MATTHEW K PALADINO BERNARD & MARY BETH Imps $ 12,944 $ 0 (Case# 1617) Reason: Exceeds full cash value DEVONSHIRE PROPERTY CORP Imps $ 1,853,538 $ 1,279,975 (Case# 1618) Reason: Based on income TOWN & COUNTRY MANOR III CORP Imps $ 2,740,043 $ 2,504,929 (Case# 1535) Reason: Exceeds full cash value MCGILL KIMBERLY L L C Imps $ 567,476 $ 394,506 (Case# 841) Reason: Based on income MCGILL GROUND TERMINAL L L C Imps $ 1,016,173 $ 751,017 (Case# 840) Reason: Based on income 2920 N GREEN VLY PKWY HOLDINGS Imps $ 298,415 $ 156,888 (Case# 508) Reason: Based on income 2920 N GREEN VLY PKWY HOLDINGS Imps $ 266,497 $ 151,584 (Case# 509) Reason: Based on income 2920 N GREEN VLY PKWY HOLDINGS Imps $ 480,924 $ 294,027 (Case# 510) Reason: Based on income SHAH INVESTMENTS & LEASING L L C Imps $ 112,073 $ 43,407 (Case# 1159) Reason: Based on income PROMIT TRUST PROFIR PETRE & CONSTANTA TRS Land $ 70,131 $ 42,079 (Case# 327) Reason: Based on market value GOUGH JOHN G & ANGELA M DICKRAN ROBERT S & CHRISTINE Imps $ 3,419 $ 0 (Case# 1419) Land $ 105,197 $ 77,145 Reason: Based on market / exceeds full cash value GOUGH JOHN C & ANGELA M DICKRAN ROBERT S & CHRISTINE Imps $ 10,007 $ 467 (Case# 1420) Land $ 35,067 $ 28,053 Reason: Based on income (Page 8 of 14) 16

17 BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS MEETING OF February 20, 2015 For possible action: PREVIOUS ADJUSTED ASSESSED ASSESSED PARCEL NO. OWNERSHIP VALUATION VALUATION 1401 ARVILLE HOLDINGS L L C Imps $ 278,524 $ 178,134 (Case# 535) Reason: Based on income GOLDEN NUGGET FINANCE CORP THRU Imps $ 6,654,973 $ 3,388, (Case# 146) Reason: Based on income DOBBS IRVING L REV TR DOBBS ROBIN W REV TR Imps $ 234,838 $ 206,159 (Case# 1124) Reason: Exceeds full cash value SAHARA SQUARE L L C Imps $ 1,059,556 $ 1,048,452 (Case# 173) Reason: Based on income EASTERN VILLA L L C Imps $ 509,530 $ 179,228 (Case# 938) Reason: Based on income SNYDER DAVID & WOINI Imps $ 619,897 $ 352,537 (Case# 379) Reason: Exceeds full cash value VALLEY HEALTH SYSTEM L L C Imps $ 13,897,426 $ 12,090,761 (Case# 1279) Reason: Based on income LAS VEGAS MOB D S T Imps $ 2,386,990 $ 2,048,845 (Case# 1111) Reason: Based on income FRENCH JEFFREY L Land $ 28,000 $ 24,150 (Case# 551) Reason: Exceeds full cash value TOPAZ TROPICANA L L C Imps $ 1,097,598 $ 459,928 (Case# 1735) Reason: Based on income G B NEVADA REAL ESTATE L L C Imps $ 174,553 $ 42,364 (Case# 2236) Reason: Based on income CHEN CHAO-TE & LIU JUA-KWA TRUST CHANG WEN-TZU Imps $ 115,634 $ 0 (Case# 1727) Reason: Based on income BOND RESORTS L L C THRU Imps $ 5,640,780 $ 3,795, (Case# 1309) Reason: Exceeds full cash value (Page 9 of 14) 17

18 BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS MEETING OF February 20, 2015 For possible action: PREVIOUS ADJUSTED ASSESSED ASSESSED PARCEL NO. OWNERSHIP VALUATION VALUATION 6225 HARRISON L L C Imps $ 426,398 $ 405,276 (Case# 1697) Reason: Based on income HARRISON DRIVE L L C Imps $ 426,398 $ 405,276 (Case# 1696) Reason: Based on income THREE BS INC KOHL'S DEPARTMENT STORES LEASE Imps $ 1,535,279 $ 1,283,381 (Case# 871) Reason: Exceeds full cash value VALLEY HEALTH SYSTEM L L C Imps $ 1,127,172 $ 1,003,606 (Case# 1287) Reason: Based on income A B S NV-O L L C Imps $ 1,080,038 $ 1,028,575 (Case# 176) Reason: Based on income N R Y TRUST YUMIACO NOEL S & RAQUEL C TRS Imps $ 435,643 $ 308,350 (Case# 1600) Reason: Exceeds full cash value SAHARA & RAINBOW INVEST L L C Imps $ 895,865 $ 611,642 (Case# 374) Reason: Based on income MAJESTIC CAPITAL GROUP L L C Imps $ 4,534,242 $ 2,875,594 (Case# 1339) Reason: Based on income DAYTON HUDSON CORPORATION Imps $ 1,447,245 $ 1,365,943 (Case# 77) Reason: Based on income A B S NV-O L L C Imps $ 1,219,639 $ 1,191,429 (Case# 177) Reason: Based on income E-GRAND VENTURES L L C Imps $ 4,334,728 $ 1,744,517 (Case# 596) Reason: Exceeds full cash value I P T V-B-L6-188 L L C Imps $ 621,592 $ 542,867 (Case# 1015) Reason: Based on income BESUDEN HENRY & CHARLOTTE REV TR BESUDEN HENRY W & CHARLOTTE TRS Imps $ 420,967 $ 399,000 (Case# 1639) Reason: Exceeds full cash value (Page 10 of 14) 18

19 BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS MEETING OF February 20, 2015 For possible action: PREVIOUS ADJUSTED ASSESSED ASSESSED PARCEL NO. OWNERSHIP VALUATION VALUATION ERRA ROBERT & BARBARA Imps $ 383,420 $ 315,000 (Case# 206) Reason: Exceeds full cash value SUNSET BOULEVARD L L C Imps $ 1,081,756 $ 597,207 (Case# 1103) Reason: Based on income RUSSELL L V L L C RUSSELL INVESTMENTS L L C Imps $ 743,884 $ 508,760 (Case# 1464) Reason: Exceeds full cash value LAKE BRIAN G & MARI L Imps $ 171,976 $ 164,500 (Case# 833) Reason: Exceeds full cash value SLUSHER TODD QUAL PERS RES TR SLUSHER JOYCE QUAL PERS RES TR Imps $ 2,698,914 $ 1,657,460 (Case# 301) Reason: Exceeds full cash value L T F REAL ESTATE COMPANY INC Imps $ 8,330,206 $ 7,373,603 (Case# 399) Reason: Based on income BELL VISTA TRUST DAVIDSON JOSEPH R TRS THRU Land $ 16,303 $ 5, (Case# 295) Reason: Based on market value COUNTY OF CLARK(AVIATION) BELTWAY BUSINESS PARK #1 LEASE Imps $ 514,030 $ 93,334 (Case# 889) Reason: Based on income A B S NV-O L L C Imps $ 1,296,549 $ 1,023,487 (Case# 178) Reason: Based on income SEILER JIM & DONNA Imps $ 121,435 $ 109,200 (Case# 1452) Reason: Exceeds full cash value KEANE STEPHEN & JERACA FAMILY TR KEANE STEPHEN J & JERACA Z TRS Imps $ 204,205 $ 173,250 (Case# 676) Reason: Exceeds full cash value AVONEO INC Imps $ 118,385 $ 91,182 (Case# 1706) Land $ 128,835 $ 103,068 Reason: Exceeds full cash value (Page 11 of 14) 19

20 BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS MEETING OF February 20, 2015 For possible action: PREVIOUS ADJUSTED ASSESSED ASSESSED PARCEL NO. OWNERSHIP VALUATION VALUATION PALM MORTUARY INC Land $ 1,996,960 $ 1,413,547 (Case# 1851) Reason: Based on market value HAIKAL EXEMPTION TRUST Imps $ 861,261 $ 403,362 (Case# 1519) Reason: Based on income COUNTY OF CLARK(AVIATION) KOHL'S DEPT STORES INC LEASE Imps $ 1,676,821 $ 1,474,235 (Case# 872) Reason: Exceeds full cash value SW & SH FAMILY TRUST PARK SUNGWON & SOOHI TRS Imps $ 38,847 $ 0 (Case# 536) Land $ 410,880 $ 350,000 Reason: Exceeds full cash value SILVERADO RANCH CENTRE L L C Imps $ 1,140,337 $ 994,723 (Case# 170) Reason: Based on income THURLOW ANTHONY M & CAPRICE C Imps $ 204,111 $ 179,812 (Case# 1424) Reason: Exceeds full cash value ATHARI REZA & FATANEH FAMILY TR Imps $ 471,908 $ 423,500 (Case# 1396) Reason: Exceeds full cash value AMER GEN LIFE & ACCIDENT INS CO THRU Imps $ 2,932,942 $ 1,455, (Case# 1327) Reason: Based on income TARGET CORPORATION Imps $ 2,366,447 $ 1,765,586 (Case# 79) Reason: Based on income WINCO FOODS L L C Imps $ 2,097,649 $ 1,544,459 (Case# 180) Reason: Based on income KOHL'S DEPARTMENT STORES INC Imps $ 1,469,397 $ 1,306,704 (Case# 874) Reason: Exceeds full cash value A B S NV-O L L C Imps $ 1,096,900 $ 957,046 (Case# 171) Reason: Based on income (Page 12 of 14) 20

21 BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS MEETING OF February 20, 2015 For possible action: PREVIOUS ADJUSTED ASSESSED ASSESSED PARCEL NO. OWNERSHIP VALUATION VALUATION HAIKAL EXEMPTION TRUST Imps $ 520,918 $ 486,062 (Case# 1520) Reason: Exceeds full cash value PALM MORTUARY INC THRU Land $ 978,336 $ 776, (Case# 2076) Reason: Based on market value STROSE DOMINICAN HOSPITAL PACIFIC MEDICAL BUILDINGS LEASE Imps $ 1,388,617 $ 1,024,514 (Case# 1497) Reason: Exceeds full cash value THORNDIKE-HENDERSON L L C Imps $ 945,910 $ 309,696 (Case# 1518) Reason: Based on income A B S NV-O L L C Imps $ 1,179,852 $ 1,042,397 (Case# 172) Reason: Based on income CENTRAL TELEPHONE CO Imps $ 508,093 $ 425,000 (Case# 539) Reason: Exceeds full cash value LIN MIKE & MEI-CHAW Imps $ 789,843 $ 315,000 (Case# 1713) Reason: Exceeds full cash value GONZALEZ & HOWE-GONZALEZ JT LIV GONZALEZ MARTIN CO-TRS Imps $ 413,403 $ 409,500 (Case# 1232) Reason: Exceeds full cash value LEE JEFFREY R & GERALDINE R Imps $ 277,757 $ 253,050 (Case# 879) Reason: Exceeds full cash value RENNER LEE W & THERESA M Imps $ 179,783 $ 164,850 (Case# 132) Reason: Exceeds full cash value BURNINGHAM FAMILY TRUST BURNINGHAM DAVID R & DIANE TRS Imps $ 218,886 $ 185,500 (Case# 312) Reason: Exceeds full cash value HOFFMAN FAMILY TRUST HOFFMAN R SCOTT Imps $ 149,692 $ 100,450 (Case# 65) Land $ 190,050 $ 137,550 Reason: Exceeds full cash value (Page 13 of 14) 21

22 BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS MEETING OF February 20, 2015 For possible action: PREVIOUS ADJUSTED ASSESSED ASSESSED PARCEL NO. OWNERSHIP VALUATION VALUATION HANNAH MICHAEL & JEANNE FAM TR HANNAH MICHAEL & JEANNE TRS Imps $ 310,066 $ 159,950 (Case# 306) Land $ 225,050 $ 172,550 Reason: Exceeds full cash value IMLAY DARIN F & JOLINDA M Imps $ 184,204 $ 163,800 (Case# 832) Reason: Exceeds full cash value BENNY 3 L L C PETTY CARL & JANET Imps $ 28,801 $ 24,150 (Case# 1286) Reason: Exceeds full cash value BENNY 3 L L C PETTY CARL E AMD RESTATED REV TR Imps $ 1,130 $ 0 (Case# 1285) Reason: Exceeds full cash value BENNY 3 L L C LEFFLER EMMERT & DEBORAH L Imps $ 3,192 $ 898 (Case# 1282) Reason: Exceeds full cash value ALTSCHULER TRUST Imps $ 49,169 $ 38,183 (Case# 1280) Reason: Exceeds full cash value LETICA CORP NV Imps $ 1,978,766 $ 1,857,726 (Case# 1808) Reason: Based on income GARDEN OASIS L L C Imps $ 216,918 $ 177,597 (Case# 768) Land $ 72,426 $ 62,818 Reason: Based on income SPAULDING WILLIAM B IRA EQUITY TRUST COMPANY CUST Imps $ 17,511 $ 15,750 (Case# 394) Reason: Exceeds full cash value (Page 14 of 14) 22

23 2015 COUNTY BOARD OF EQUALIZATION OWNERSHIP REFERENCE FOR VARIOUS PARCELS OF ASSESSOR RECOMMENDATIONS MEETING OF FEBRUARY 20,

24 BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS MEETING OF February 20, 2015 PARCEL NO. OWNERSHIP TEW INVESTMENTS L L C THOMPSON JAMES M & DARLIENE/C G H 03 L L C PETERSON S & A 1997 TRUST ETAL/ PETERSON N SCOTT & AVA TRS SLIGHT KURT LEON & KATHRINE SLOAN 44 L L C/WOOD WARREN S TRUST SLOAN 44 L L C/WOOD WARREN S TRUST SLOAN 44 L L C/WOOD WARREN S TRUST TARGET CORPORATION KOHL'S DEPARTMENT STORES INC PECOS ROAD PARTNERSHIP A B S NV-O L L C LEWIS THANH CORONEOS HELENE S & PAUL M MAGUINNESS FAMILY TRUST/MAGUINNESS ELIZABETH TRS WONG PAUL A/JONES-WONG STEPHANIE L WESTWOOD EQUITY L L C A B S NV-O L L C BRUCE KATHLEEN M MCEWEN ANDREW R & RACHEL G HEALTH PLAN NEVADA INC FLAMINGO BUSINESS INVESTMENT LLC PALM MORTUARY INC TARGET CORPORATION WINCO FOODS L L C DOCGORM L L C CAPITAN WAY L L C CAPITAN WAY L L C CAPITAN WAY L L C CAPITAN WAY L L C CAPITAN WAY L L C CAPITAN WAY L L C CAPITAN WAY L L C CAPITAN WAY L L C CAPITAN WAY L L C CAPITAN WAY L L C SUAREZ JAMES BAKER MARK A & CARLA O KOSIBA RONALD J SR & LINDA M REIGH MICHAEL P & CYNTHIA A KOTHARY SHREYA V MCKEE FAMILY TRUST/MCKEE STEVEN E & JIMMI L TRS HOULIHAN WILFRED E FAMILY TRUST C C C L L C W CRAIG L L C BANK U S NATIONAL ASSN TRS BANK U S NATIONAL ASSN TRS BANK U S NATIONAL ASSN TRS WYATT FAMILY TRUST/WYATT FRANK E & KERSTIN J TRS DAYTON HUDSON CORPORATION NOWAK ARKADIUSZ & BROOKE M D U C DEVELOPMENT L L C N TENAYA LOAN 1 L L C HEALTH PLAN NEVADA INC/SIERRA HEALTH & LIFE INS CO SJOSTROM ERIC A/SACHS MARY ELLEN F K C LAKE MEAD L L C LUV BUG TRUST I P T V-B-L6-136 L L C RELATED LOMA VISTA L L C CHEYENNE LV HOLDINGS L L C WISEMAN 1999 FAMILY TRUST/ WISEMAN EDWARD E & JANICE A TRS UPPER CORRAL INC/MERRILL R THOMAS LAKE TONOPAH L P PALM MORTUARY INC PALM MORTUARY INC PALM MORTUARY INC PALM MORTUARY INC RANCHO PALOMINO L L C F H S LAS VEGAS L P VALLEY HEALTH SYSTEM L L C CENTRAL TELEPHONE CO F T P INVESTMENT CORP F T P INVESTMENT CORP NELLIS HOSPITALITY L L C Page 1 of 3 24

25 BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS MEETING OF February 20, 2015 PARCEL NO. OWNERSHIP SHADY THOMAS & CAROLYN A TANKERSLEY DREW J & CINDY L COLON DOMINGA KAISI DALAL LUGO MINERVA YANIRE LUGO MINERVA YANIRE STANLEY PLAZA L L C ITALSPAIN CORPORATION ITALSPAIN CORPORATION NOVAL NINO ITALSPAIN CORPORATION THRU ITALSPAIN CORPORATION NOVAL NINO ITALSPAIN CORPORATION THRU ITALSPAIN CORPORATION NOVAL NINO ITALSPAIN CORPORATION ITALSPAIN CORPORATION NOVAL NINO ITALSPAIN CORPORATION THRU ITALSPAIN CORPORATION QUINTERO RAUL & BLANCA CHARBONNEAU AKIS A B S NV-O L L C CISNEROS FAMILY TRUST 1994/ CISNEROS EDWARD & BONITA L TRS CARTER FAMILY TRUST/CARTER BARBARA N TRS KAISI MARK M MORALES RENE DANA BRAD/PALKANOVA VIKTORIYA EQUITY TRUST COMPANY/INTEGRITIY CAPITAL INC CENTURY COMMUNITIES NEVADA L L C PROVENZALE DONALD J CUMBERLAND LAKE TRUST TARGET CORPORATION AVENDANO'S PROPERTY DEVELOPMENT AVENDANO RAUL & ROSA AVENDANO RAUL & ROSA BOULDER II DE L L C LAMPH MATTHEW K/PALADINO BERNARD & MARY BETH DEVONSHIRE PROPERTY CORP TOWN & COUNTRY MANOR III CORP MCGILL KIMBERLY L L C MCGILL GROUND TERMINAL L L C N GREEN VLY PKWY HOLDINGS N GREEN VLY PKWY HOLDINGS N GREEN VLY PKWY HOLDINGS SHAH INVESTMENTS & LEASING L L C PROMIT TRUST/PROFIR PETRE & CONSTANTA TRS GOUGH JOHN G & ANGELA M/DICKRAN ROBERT S & CHRISTINE GOUGH JOHN C & ANGELA M/DICKRAN ROBERT S & CHRISTINE ARVILLE HOLDINGS L L C GOLDEN NUGGET FINANCE CORP DOBBS IRVING L REV TR/DOBBS ROBIN W REV TR SAHARA SQUARE L L C EASTERN VILLA L L C SNYDER DAVID & WOINI GOLDEN NUGGET FINANCE CORP VALLEY HEALTH SYSTEM L L C LAS VEGAS MOB D S T FRENCH JEFFREY L TOPAZ TROPICANA L L C G B NEVADA REAL ESTATE L L C CHEN CHAO-TE & LIU JUA-KWA TRUST/CHANG WEN-TZU BOND RESORTS L L C THRU BOND RESORTS L L C HARRISON L L C HARRISON DRIVE L L C THREE BS INC/KOHL'S DEPARTMENT STORES LEASE VALLEY HEALTH SYSTEM L L C A B S NV-O L L C Page 2 of 3 25

26 BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS MEETING OF February 20, 2015 PARCEL NO. OWNERSHIP N R Y TRUST/YUMIACO NOEL S & RAQUEL C TRS SAHARA & RAINBOW INVEST L L C MAJESTIC CAPITAL GROUP L L C DAYTON HUDSON CORPORATION A B S NV-O L L C E-GRAND VENTURES L L C I P T V-B-L6-188 L L C BESUDEN HENRY & CHARLOTTE REV TR/ BESUDEN HENRY W & CHARLOTTE TRS ERRA ROBERT & BARBARA SUNSET BOULEVARD L L C RUSSELL L V L L C/RUSSELL INVESTMENTS L L C LAKE BRIAN G & MARI L SLUSHER TODD QUAL PERS RES TR/ SLUSHER JOYCE QUAL PERS RES TR L T F REAL ESTATE COMPANY INC BELL VISTA TRUST/DAVIDSON JOSEPH R TRS BELL VISTA TRUST/DAVIDSON JOSEPH R TRS COUNTY OF CLARK(AVIATION)/ BELTWAY BUSINESS PARK #1 LEASE A B S NV-O L L C SEILER JIM & DONNA KEANE STEPHEN & JERACA FAMILY TR/ KEANE STEPHEN J & JERACA Z TRS AVONEO INC PALM MORTUARY INC HAIKAL EXEMPTION TRUST COUNTY OF CLARK(AVIATION)/KOHL'S DEPT STORES INC LEASE SW & SH FAMILY TRUST/PARK SUNGWON & SOOHI TRS SILVERADO RANCH CENTRE L L C THURLOW ANTHONY M & CAPRICE C ATHARI REZA & FATANEH FAMILY TR AMER GEN LIFE & ACCIDENT INS CO AMER GEN LIFE & ACCIDENT INS CO THRU AMER GEN LIFE & ACCIDENT INS CO TARGET CORPORATION WINCO FOODS L L C KOHL'S DEPARTMENT STORES INC A B S NV-O L L C HAIKAL EXEMPTION TRUST PALM MORTUARY INC THRU PALM MORTUARY INC STROSE DOMINICAN HOSPITAL/ PACIFIC MEDICAL BUILDINGS LEASE THORNDIKE-HENDERSON L L C A B S NV-O L L C CENTRAL TELEPHONE CO LIN MIKE & MEI-CHAW GONZALEZ & HOWE-GONZALEZ JT LIV/GONZALEZ MARTIN CO-TRS LEE JEFFREY R & GERALDINE R RENNER LEE W & THERESA M BURNINGHAM FAMILY TRUST/BURNINGHAM DAVID R & DIANE TRS HOFFMAN FAMILY TRUST/HOFFMAN R SCOTT HANNAH MICHAEL & JEANNE FAM TR/ HANNAH MICHAEL & JEANNE TRS IMLAY DARIN F & JOLINDA M BENNY 3 L L C/PETTY CARL & JANET BENNY 3 L L C/PETTY CARL E AMD RESTATED REV TR BENNY 3 L L C/LEFFLER EMMERT & DEBORAH L ALTSCHULER TRUST LETICA CORP NV GARDEN OASIS L L C SPAULDING WILLIAM B IRA/EQUITY TRUST COMPANY CUST Page 3 of 3 26

27 COMMISSION CHAMBERS GOVERNMENT CENTER LAS VEGAS, CLARK COUNTY, NEVADA February 2, 2015 The Board of Equalization of Clark County, Nevada, met in regular session in full conformity with law and bylaws of said Board at the regular place of meeting in the Commission Chambers, Government Center, Las Vegas, Clark County, Nevada, on Monday, the 2nd day of February, 2015, at the hour of 8:00 a.m. The meeting was called to order at the hour of 8:03 a.m. by Chairman Nylen and, on roll call, the following members were present, constituting a quorum of all the members thereof: CHAIRMAN: MEMBERS: Absent: VICE-CHAIRMAN MEMBERS: Kathleen M. Nylen Michael Cheshire Tio S. DiFederico Bart Bowers, Alternate Kaye Cuba, Alternate R. Scott Dugan Tami L. Campa Also Present: Legal Counsel: Clark County Assessor's Office: Deputy Clerks: Shannon Wittenberger, Deputy District Attorney Rocky Steele, Assistant Director Doug Scott, Assistant Director Jeffrey Payson, Manager, Property Appraisal Scott Andrle, Senior Property Appraiser Brian Kelly, Senior Property Appraiser Heather Drake, Manager, Property Appraisal Brian Lemons, Manager, Property Appraisal Mary Ann Weidner, Management Analyst II Rose Livingston, Property Appraiser II Beth Koch and Karen Semplinski 27

28 MEETING PROPERLY NOTICED/POSTED ADOPT AGENDA PUBLIC COMMENTS Chairman Nylen stated that the meeting has been properly noticed and posted. It was moved by Chairman Nylen and carried by unanimous vote of the members present that the agenda be adopted as presented. Chairman Nylen asked if there were any persons present in the audience wishing to be heard on any items on the agenda. SPEAKER(S): None MEMBERS OF ASSESSOR S STAFF/ PETITIONERS SWORN IN STATEMENT OF DISTRICT ATTORNEY MINUTES APPROVED STATEMENT OF CHAIRMAN ADMINISTRATIVE BUSINESS At the direction of the Chairman, the Clerk swore in the members of the Assessor s staff and petitioners present this date for a hearing. At the request of the Chairman, County Legal Counsel spoke regarding the powers of the Board of Equalization. It was moved by Member DiFederico and carried by unanimous vote of the members present that the Board approve the minutes from the February 3, 7, 14, 20, 21, 26, 28, 2014 and November 14, 2014 meetings. Chairman Nylen briefed the petitioners regarding the procedure for hearings before the Board. The Board noted the withdrawals of Petition Nos. 755, 759, and 825, as shown on the ATTACHED. 28

29 CSFB 2005-C6 CITY CENTER WEST OF (PETITION NO. 869) hearing the request of CSFB 2005-C6 CITY CENTER WEST OF for Notice of Appearance on property described as follows (Petition No. 869): Parcel No(s) NOTICE OF APPEARANCE PETITIONER(S) DULY SWORN: Matt Policastro DISCUSSION: There being no objections, Petition No. 870, was taken in conjunction with Petition No The Board advised that the Notice of Appearance cases will not involve valuation, but only the right to have the case heard, and that in approval of being heard, the case will be heard at a future date. The Assessor s staff referenced the appeal s timely filing (page 5054), with the agent s signature; noted that the Agent Authorization Form (page 5055) was signed by a different agent, Steve Nordyke; and following a search on the Secretary of State s website (Addendum, page 885), a record for the entity known as "CSFB 2005 C6 City Center West Office Bldg LLC" (CSFB) was not found. The Assessor s staff further advised that information was provided by the Delaware Secretary of State, none of which was in regards to the Articles of Organization, nor any -continued- 29

30 Continued Page 2 CSFB 2005-C6 CITY CENTER WEST OF (PETITION NO. 869) substantial link that would define an owner of CSFB. The Appellant s representative confirmed that the appeal was timely filed and signed by (Steve Nordyke) an authorized representative of the company; noted its foreclosure in 2014; described the Special Servicer (Torchlight Loan Services) as being the signatory on behalf of CSFB (Addendum, pages ); commented on the documents which provide a link to establish Steve Nordyke) as the authorized representative of CSFB; and then referenced statute regarding submittal of a written authorization to note that filing is required prior to 48 hours of appeal, to indicate that the filing was timely. Discussion was held regarding the above stated link; Member Cheshire questioned why the link was not provided to the Assessor s office; and, in reply, the Appellant s representative indicated that statute does not require the link to be provided. Further discussion was held regarding the timely filing of the Written Authorization; Member Nylen noted that the Addendum (page 888) indicates a signature date of January 21, 2014, which would not be timely; and the Appellant s representative stated that two Written Authorizations exist, with the timely filing of January 12, 2014 having been submitted with the appeal. -continued- 30