-
12-22-2016 Workshop, Page 78
-
12-22-2016 Workshop, Page 79
-
12-22-2016 Workshop, Page 80
-
12-22-2016 Workshop, Page 81
-
12-22-2016 Workshop, Page 82
-
12-22-2016 Workshop, Page 83
-
12-22-2016 Workshop, Page 84
-
12-22-2016 Workshop, Page 85
-
12-22-2016 Workshop, Page 86
-
12-22-2016 Workshop, Page 87
-
12-22-2016 Workshop, Page 88
-
12-22-2016 Workshop, Page 89
-
12-22-2016 Workshop, Page 90
-
12-22-2016 Workshop, Page 91
-
12-22-2016 Workshop, Page 92
-
12-22-2016 Workshop, Page 93
-
12-22-2016 Workshop, Page 94
-
12-22-2016 Workshop, Page 95
-
12-22-2016 Workshop, Page 96
-
12-22-2016 Workshop, Page 97
-
12-22-2016 Workshop, Page 98
-
12-22-2016 Workshop, Page 99
-
12-22-2016 Workshop, Page 100
-
12-22-2016 Workshop, Page 101
-
12-22-2016 Workshop, Page 102
-
12-22-2016 Workshop, Page 103
-
12-22-2016 Workshop, Page 104
-
12-22-2016 Workshop, Page 105
-
12-22-2016 Workshop, Page 106
-
12-22-2016 Workshop, Page 107
-
12-22-2016 Workshop, Page 108
-
12-22-2016 Workshop, Page 109
-
12-22-2016 Workshop, Page 110
-
12-22-2016 Workshop, Page 111
-
12-22-2016 Workshop, Page 112
-
12-22-2016 Workshop, Page 113
-
12-22-2016 Workshop, Page 114
-
12-22-2016 Workshop, Page 115
-
From: John CahlanTo: Terry RubaldSubject: Partial Abatement From
Property Tax For Remainder ParcelsDate: Thursday, December 01, 2016
9:52:49 AMAttachments: Nevada Tax Commission_ Letter_March 2
2007.pdf
TerryRubaldsentviaemailtotrubald@tax.state.nv.usDeputyExecutiveDirectorDepartmentofTaxation1550CollegeParkwayCarsonCity,Nevada89701Re:PartialAbatementfromPropertyTaxforRemainderParcelsNAC361.61002through361.61038DearMs.Rubald:IwasunabletoattendtheworkshopheldonNovember1,2016,toreceivepublicinputconcerningtheregulationsgoverningtheapplicationofthepartialpropertytaxabatement(sometimesreferredtoasthetaxcapabatement)toremainderparcelsofrealproperty.HadIbeenabletoattend,Iwouldhavespokeninsupportoftheexistingregulations.Theyhaveprovidedbuildersarelativelypredictableandconsistentapplicationofthetaxcapabatementinsituationsthatreoccurinourdevelopmentofresidentialcommunities.Iunderstandyouareseekingexamplesofhowthetaxcapabatementhasbeen(orshouldbe)appliedtonewparcels.Iam,therefore,forwardingaletterIwrotetotheChairmanoftheNevadaTaxCommissiononMarch2,2007.Inthatletter,Iprovideanumberofexamplesthatillustratehowtheremainderparceldeterminationwasmadefornewparcelsatdifferentstagesofdevelopment.Theexamplesalloccurredbeforetheadoptionoftheregulations.Iwrotetheletter,urgingtheTaxCommissiontoadopttheregulations,becauseIbelievedtheregulationswouldachieveresultsthatwereconsistentwiththeseexamples.Ourexperiencesincetheadoptionoftheregulationshasprovenmybelieftobecorrect.In2007,Isummarizedthelessonwelearnedfromtheseexample:parcelswhichwerecreatedthroughthedevelopmentprocess,butwerenotintheirfinalstateweretreatedasremainderparcels,whileindividualresidentiallotscreatedbytherecordingofafinalsubdivisionmapwerenottreatedasremainderparcels.ThistreatmenthascontinuedundertheregulationsadoptedbytheTaxCommissionin2007.Pleasesharetheseexampleswiththosewhoattendtheworkshop.Ihopeyouwillfindthereisageneralconsensusthatthehistorictaxtreatmentillustratedbytheseexamplesshouldcontinue.Sincerely,JohnF.Cahlan
12-22-2016 Workshop, Page 116
mailto:[email protected]
-
JOHN F. CAHLANVice President and Area General CounselPulteGroup,
Inc. 7255 S. Tenaya Way, Suite 200, Las Vegas, NV 89113Office (702)
914-4811john.cahlan@pultegroup.comPPleaseconsidertheenvironmentbeforeprintingthise-mail.People,Planet,Profit-LiveGreen,SaveGreen
CONFIDENTIALITY NOTICE: This email may contain confidential and
privileged material for the sole use of the intended
recipient(s).Any review, use, distribution or disclosure by others
is strictly prohibited. If you have received this communication in
error, please notifythe sender immediately by email and delete the
message and any file attachments from your computer. Thank you.
12-22-2016 Workshop, Page 117
mailto:[email protected]
-
12-22-2016 Workshop, Page 118
-
12-22-2016 Workshop, Page 119
-
12-22-2016 Workshop, Page 120
-
12-22-2016 Workshop, Page 121
-
12-22-2016 Workshop, Page 122
-
12-22-2016 Workshop, Page 123
(7) 20161201 Douglas County Assessor examples(8) 20161201 Howard
Hughes Corp examples(9) 20161201 Landwell NV examples(10) 20161201
Pulte cover letter to 3-2-2007 letter(11) 20161201 Pulte
Letter_March 2 2007
