AGENDA CLARK COUNTY BOARD OF EQUALIZATION MEETING CLARK COUNTY GOVERNMENT CENTER 500 S. GRAND CENTRAL PKWY. 1 ST FLOOR COMMISSION CHAMBERS LAS VEGAS, NV 89155 February 15, 2019 8:00 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 McLeod Drive, 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) 455-4431 or email 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) 455-3530. 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. Discussion and possible action on the 2018-2019 and 2019-2020 Assessor Recommendations See Attachment 1 For Possible Action 7. Discussion and possible action on Notices of Appearance 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 petitions for Review of Assessed Valuation 1
BOE Agenda 2/15/2019 77 CASE NAME PARCEL NUMBER/PPID 1018 (For possible action) CENTER POINTE PLAZA L L C 137-36-814-004, 007 Appraiser: Doug Scott Agent: Eric Nisbet 809 (For possible action) WU HAN YIU HUNTER & ROSLYN WANG 163-03-217-002 Appraiser: Doug Scott Supplemental 1015 (For possible action) NVSTEPHANIE L L C 161-34-204-001 Appraiser: Doug Scott 1019 (For possible action) WELLS ROBERT A & ROBERTA J TRUST 178-05-613-017 WELLS PAMELA & PENELOPE CO-TRS Appraiser: Doug Scott 1020 (For possible action) GREENLEAF FARMS HOLDING LLCGREENLEAF FARMS HOLDING LLC Appraiser: Doug Scott Supplemental 191975 528 (For possible action) PARK AVE PARTNERS L L C 124-35-304-003 Appraiser: John Becker Agent: Jody Hann 450 (For possible action) FAST LANE INVESTMENTS L L C 163-12-103-014 Appraiser: Carla Pipitone 328 (For possible action) LAU JEFFREY & SOPHIE 139-34-611-032 329 (For possible action) LAU JEFFREY & SOPHIE 139-34-611-033 330 (For possible action) GOOD EARTH ENTERPRISES INC 139-34-611-034 331 (For possible action) LAU JEFFREY & SOPHIE 139-34-611-035 332 (For possible action) GOOD EARTH ENTERPRISES INC 139-34-611-036 333 (For possible action) GOOD EARTH ENTERPRISES INC 139-34-611-037 2
334 (For possible action) GOOD EARTH ENTERPRISES INC 139-34-611-039 335 (For possible action) LAU JEFFREY & SOPHIE 139-34-611-040 336 (For possible action) LIG LAND DEVELOPMENT L L C 139-34-611-041 360 (For possible action) SUN HARBOR BUDGET STE LLC NV II 162-30-501-036 Agent: Denise Yasuda 361 (For possible action) BUDGET SUITES AMER L L C NV-704 139-19-102-002 Agent: Denise Yasuda 362 (For possible action) BIGELOW HOLDING-NEVADA LIMITED L 177-16-201-004 Agent: Denise Yasuda 800 (For possible action) RAAMCO CANYON VIEW L L C 138-27-401-001 thru 003 Agent: Peter Mclaughlin 348 (For possible action) ABODE RED ROCK PROPERTIES L L C 163-30-616-002 Supplemental 735 (For possible action) RAAMCO ALTERRA L L C 139-18-301-001 Agent: Peter Mclaughlin 736 (For possible action) RAAMCO BELLA FIORE L L C 138-13-601-016 Agent: Peter Mclaughlin 725 (For possible action) SHIRON DEVELOPMENT L L C 125-22-401-014 Agent: Stephanie Allen 726 (For possible action) SHIRON DEVELOPMENT L L C 125-22-401-014 Agent: Stephanie Allen Supplemental 639 (For possible action) R W S RETAIL L L C 176-10-502-003 760 (For possible action) BEACH CITY NEVADA CHARITY L L C 176-13-712-005 Agent: Christopher Glidewell 3
529 (For possible action) SANDHILL NV PARTNERS L L C 161-07-803-001 Appraiser: Nicholas Brown Agent: Blake Nelon 366 (For possible action) WESTFAHL JUDITH K LIV TR ETAL 178-03-412-003 NOLTENSMEIER K L & V REV LIV TR Appraiser: Scott Andrle Agent: Steven Graham 931 (For possible action) INLAND DVRSFD L V EASTERN BLTWY 177-23-611-002, 003 Appraiser: Scott Andrle 511 (For possible action) KHITANO GROUP L L C 179-17-303-009, 018, 019 Appraiser: Scott Andrle Agent: Jody Hann 587 (For possible action) 2960 STROSE PARKWAY L L C 177-25-217-010 Appraiser: Scott Andrle 177-25-314-002, 003, 005 Agent: Jody Hann 513 (For possible action) MORGAN J P CHASE COMMERCIAL MORT 179-21-311-009, 010 Appraiser: Scott Andrle Agent: Larry Kosowsky 31 (For possible action) MANOUKIAN OHANNES & VICTORIA 162-36-811-003 Appraiser: Scott Andrle 32 (For possible action) MANOUKIAN OHANNES INTER VIVOS TR 162-36-811-022 Appraiser: Scott Andrle 301 (For possible action) RAINBOW RANCHO L L C 125-34-712-007 Appraiser: Troy Campa 243 (For possible action) E C E I L L C 124-29-401-007 Appraiser: Darrel Prawalsky Agent: Jared Benton 240 (For possible action) E C E I L L C 163-09-215-004 Appraiser: Darrel Prawalsky Agent: Jared Benton 242 (For possible action) ECE I L L C 125-17-610-020 Appraiser: Darrel Prawalsky Agent: Jared Benton 533 (For possible action) EARLY CHILDHOOD EDUCATION L L C 178-21-801-035 Appraiser: Darrel Prawalsky Agent: Kyle Sheehan 521 (For possible action) V B TRAINING CENTRE L L C 178-22-601-003 Appraiser: Darrel Prawalsky 460 (For possible action) BANK U S NATIONAL ASSOCIATION TR 139-34-311-158, 159 Appraiser: Darrel Prawalsky Agent: Larry Kosowsky 4
456 (For possible action) SOUTH SANDHILL ROAD L L C 161-19-501-002 Appraiser: Geoffrey Fleming Agent: Larry Kosowsky 498 (For possible action) NORTHWEST V L L C 138-15-310-046 Appraiser: Michael Bauwens Agent: Debbie Myhre 502 (For possible action) NORTHWEST II L L C 138-15-410-031 Appraiser: Michael Bauwens Agent: Debbie Myhre 515 (For possible action) COUNTY OF CLARK(AVIATION) 176-01-301-040 BELTWAY BUSINESS PARK #4 LEASE Appraiser: Michael Bauwens Agent: Debbie Myhre 525 (For possible action) COUNTY OF CLARK(AVIATION) 176-01-201-018 BELTWAY BUS PK OFF #3 LLC LEASE Appraiser: Michael Bauwens Agent: Debbie Myhre 531 (For possible action) JONES BOULEVARD PARTNERS L L C 176-13-201-001, 005, 027 Appraiser: Tom Verheyen Agent: Kyle Sheehan 579 (For possible action) GEORGIA-PACIFIC GYPSUM L L C 103-34-010-002 Appraiser: Tom Verheyen Agent: Neil Wolfe 952 (For possible action) ATHARI REZA & FATANEH FAMILY TR 162-36-703-012 ATHARI G REZA & FATANEH TRS Appraiser: Tom Verheyen 754 (For possible action) COUNTY OF CLARK(AVIATION) 176-01-301-042 BELTWAY BUSINESS PARK WAREHOUSE Appraiser: Tom Verheyen Agent: Patrick Sullivan 926 (For possible action) B T-O H L L C 139-28-703-017 Appraiser: Kevin Cole 802 (For possible action) LOWE'S H I W INC 137-35-812-012 Agent: Blake Nelon 803 (For possible action) LOWE'S H I W INC 177-25-217-011 Agent: Blake Nelon 805 (For possible action) LOWE'S H I W INC 178-03-810-025 Agent: Blake Nelon 806 (For possible action) LOWE'S H I W INC 162-01-102-008 Agent: Blake Nelon 5
807 (For possible action) LOWE'S H I W INC 163-29-110-002 Agent: Blake Nelon 477 (For possible action) WALGREEN CO 161-17-812-002 478 (For possible action) WALGREEN CO 163-13-101-005 479 (For possible action) WALGREEN CO 177-28-513-003 480 (For possible action) WALGREEN CO 139-04-701-007 481 (For possible action) BASHMART L L C 177-23-718-005 483 (For possible action) ARGENT INVESTMENTS L L C 161-19-801-003 484 (For possible action) NEXTPHARM L L C 190-18-101-005 485 (For possible action) PAPAANUI RANCH PTNRSHP L V L L C 163-19-814-002 486 (For possible action) LAKEWEST LAS VEGAS PPTYS L L C 162-03-114-002 733 (For possible action) WARM SPRINGS ROAD C V S L L C 162-20-701-012 Agent: Eric Nisbet 927 (For possible action) WAL-MART REAL ESTATE BUSINESS TR 139-19-510-001 928 (For possible action) WAL-MART REAL ESTATE BUSINESS TR 161-21-213-002, 004 929 (For possible action) M & D GROUP L L C 176-03-610-008 SAM'S REAL EST BUSINESS TR LEASE 6
930 (For possible action) WAL-MART REALTY COMPANY 179-17-102-003 179-18-502-003 179-18-602-015 932 (For possible action) WAL-MART REAL ESTATE BUSINESS TR 138-35-816-002 933 (For possible action) SAM'S WEST INC 139-01-210-003 934 (For possible action) WAL-MART REAL ESTATE BUSINESS TR 176-22-601-036 935 (For possible action) M & D GROUP L L C 176-03-610-009 WAL-MART REAL EST TR LEASE 936 (For possible action) WALMART REAL ESTATE BUSINESS TR 177-11-511-005 937 (For possible action) WAL-MART REAL ESTATE BUSINESS TR 163-29-210-004 11. Public Comment 12. Adjourn 7
Attachment #1 2019 COUNTY BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS MEETING OF FEBRUARY 15, 2019 (2019-2020 Items submitted pursuant to NRS 361.310 2018-2019 Items submitted pursuant to NRS 361.345) 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
MOSAIC LAND FUND L L C MOSAIC LAND FUND TWO L L C ETAL 103-15-010-020 2019-2020 Land $ 54,002 $ 0 103-15-010-020 2019-2020 Imps $ 356,008 $ 0 (Case# 779) Reason: Based on market / exceeds full cash value MOSAIC LAND FUND L L C MOSAIC LAND FUND TWO L L C ETAL 103-17-010-012 2018-2019 Land $ 5,625,396 $ 2,527,215 (Case# 665) Reason: Based on market value MOSAIC LAND FUND L L C MOSAIC LAND FUND TWO L L C ETAL 103-17-010-012 2019-2020 Land $ 5,625,396 $ 2,527,215 (Case# 782) Reason: Based on market value GOSPA FAMILY TRUST 125-18-212-049 2019-2020 Imps $ 89,584 $ 82,600 (Case# 440) Reason: Exceeds full cash value ROLLINS LEASING CORP 140-06-610-015 2019-2020 Imps $ 411,413 $ 265,976 (Case# 743) Reason: Based on income LAMONT L L C 140-16-401-002 2019-2020 Imps $ 207,112 $ 42,210 (Case# 917) Reason: Based on income LAMONT L L C 140-17-702-002 2019-2020 Imps $ 308,179 $ 234,540 (Case# 918) Reason: Based on income COYOTE VALLEY L L C 140-17-703-005 2019-2020 Imps $ 299,504 $ 206,316 (Case# 916) Reason: Based on income 9
COYOTE VALLEY L L C 140-17-703-005 2018-2019 Supl Imps $ 40,848 $ 0 (Case# 1017) Reason: Based on income COYOTE VALLEY L L C 140-17-703-006 2019-2020 Imps $ 52,984 $ 42,379 (Case# 915) Reason: Exceeds full cash value QUEZADA JOSE 140-27-610-016 2019-2020 Imps $ 138,376 $ 105,875 (Case# 197) Reason: Exceeds full cash value SMITH FAMILY TRUST ETAL SMITH JOHN RICHARD TRS ETAL 160-23-311-001 2019-2020 Imps $ 466,873 $ 313,250 (Case# 964) Reason: Exceeds full cash value SMITH FAMILY TRUST ETAL SMITH JOHN RICHARD TRS ETAL 160-23-311-001 2018-2019 Supl Imps $ 449,885 $ 342,896 160-23-311-001 2018-2019 NCIMP $ 29,741 $ 28,065 (Case# 965) Reason: Exceeds full cash value GIBSON JEFFREY ERNEST & ADRIANNE MARIE 160-27-719-047 2019-2020 Imps $ 151,876 $ 143,316 (Case# 582) Reason: Exceeds full cash value CENTURY COMMUNITIES NEVADA L L C 160-32-614-166 THRU 2019-2020 Land $ 78,400 $ 0 160-32-614-169 (Case# 67) 2019-2020 IMPS $ 5,580 $ 0 2019-2020 NCIMP $ 104 $ 0 Reason: Based on market / exceeds full cash value JL DYER L L C 161-32-310-007 2019-2020 Imps $ 183,188 $ 139,055 (Case# 447) Reason: Based on income 10
JL DYER L L C 161-32-310-008 2019-2020 Imps $ 293,931 $ 256,680 (Case# 449) Reason: Based on income BENINATO FRANK P JR & HELENA 162-10-114-628 2019-2020 Imps $ 228,723 $ 171,553 (Case# 186) Reason: Exceeds full cash value MERRILL R THOMAS 162-36-410-058 THRU 2019-2020 IMPS $ 655,218 $ 626,960 162-36-410-060 (Case# 443) Reason: Based on income SANMAR INVESTMENTS L L C 163-35-101-013 2019-2020 Imps $ 1,416,112 $ 1,395,028 (Case# 207) Reason: Based on income COUNTY OF CLARK(AVIATION) BLUE DIAMOND BUSINESS CENTER BUILDING 6 LLC LEASE 177-07-801-018 2019-2020 Land $ 146,361 $ 102,453 (Case# 351) Reason: Based on market value 11
SEAQUEST INTERACTIVE 194677 2018-2019 Pers $ 930,881 $ 705,492 (Case# 971) 2018-2019 NEWPP $ 930,881 $ 705,492 Reason: Clerical error 12
2019 COUNTY BOARD OF EQUALIZATION OWNERSHIP REFERENCE FOR VARIOUS PARCELS OF ASSESSOR RECOMMENDATIONS MEETING OF FEBRUARY 15, 2019 13
103-15-010-020 G K ACQUISITIONS L L C 103-15-010-020 MOSAIC LAND FUND L L C 103-15-010-020 MOSAIC LAND FUND TWO L L C 103-15-010-020 S & G PARTNERS L L C 103-17-010-012 G K ACQUISITIONS L L C 103-17-010-012 MOSAIC LAND FUND L L C 103-17-010-012 MOSAIC LAND FUND TWO L L C 103-17-010-012 S & G PARTNERS L L C 103-17-010-012 G K ACQUISITIONS L L C 125-18-212-049 GOSPA FAMILY TRUST 140-06-610-015 ROLLINS LEASING CORP 140-16-401-002 LAMONT L L C 140-17-702-002 LAMONT L L C 140-17-703-005 COYOTE VALLEY L L C 140-17-703-006 COYOTE VALLEY L L C 140-27-610-016 QUEZADA JOSE 160-23-311-001 DECHANEY-SMITH DONALDA CAROL TRS 160-23-311-001 SMITH FAMILY TRUST ETAL 160-23-311-001 SMITH JOHN RICHARD TRS 160-27-719-047 GIBSON JEFFREY ERNEST & ADRIANNE MARIE 160-32-614-166 CENTURY COMMUNITIES NEVADA L L C THRU 160-32-614-169 CENTURY COMMUNITIES NEVADA L L C 161-32-310-007 JL DYER L L C 161-32-310-008 JL DYER L L C 162-10-114-628 BENINATO FRANK P JR & HELENA 162-36-410-058 MERRILL R THOMAS THRU 162-36-410-060 MERRILL R THOMAS 163-35-101-013 SANMAR INVESTMENTS L L C 177-07-801-018 COUNTY OF CLARK(AVIATION) / BLUE DIAMOND BUSINESS CENTER BUILDING 6 LLC LEASE 14
194677 SEAQUEST INTERACTIVE 15