Book 'em Danno

In a recent inventory of things that Nevada state government could do without, the office of lieutenant governor featured prominently. But the state Ethics Commission also made the list:

Unless and until Nevada voters provide some evidence that they care about a politician's ethics, we can do without a commission on the subject, no matter how toothless and underfunded it is.

Having said that, if it's not going to be abolished, the state Democratic Party might as well use it to lodge a complaint against the nation's worst governor. RJ

Among other things, the complaint observes that "There is simply no way that this land, under current market conditions, could generate the more than $5,000 of grazing income in five months that Mr. Marvel and Mr. Gibbons claim -- that is, unless the market and the lease terms were manipulated to inflate the apparent income generated and get the agricultural use tax break."

While Gibbons and his unfortunate spokester have offered up several customary hollow denials of the sort that have characterized the Gibbons administration from the start, they really have made no effort at all to address the fact that Gibbons was blatantly and ridiculously overpaid for the lease. Nor for that matter has the nation's worst governor's tax attorney, who in an amazing coincidence also just happens to sit on the state Tax Commission which has the authority to overrule valuations established by county assessors.

Monger helpfully notes that the ethics commission is run by "Republican shill" (isn't that a redundancy?) Patty Cafferata. That tempers any optimism one might have about the commission reaching the fair and balanced conclusion that Gibbons is crook.

So everyone cross fingers and hope that a real law enforcement organization takes an interest in how Gibbons and Co. deliberately and falsely manufactured a phony transaction for the governor's personal gain. While either an impeachment or a recall would be amusing, for sheer entertainment value, an orange-suited Gibbons frog-marched to jail would be tough to top.

Oh,and for more evidence (as if any more were needed) of the nation's most unbalanced governor's continued mental and emotional unraveling, be sure to check out Monger's penmanship analysis.

Comments

[dave404]

My, my, is the law is better than speculation?
nrs361A

Take a look at what constitutes "agriculture land";
NRS 361A.030 “Agricultural use” defined.

1. “Agricultural use” means the current employment of real property as a business venture for profit, which business produced a minimum gross income of $5,000 from agricultural pursuits during the immediately preceding calendar year by:

(a) Raising, harvesting and selling crops, fruit, flowers, timber and other products of the soil;

(b) Feeding, breeding, management and sale of livestock, poultry, or the produce thereof, if the real property used therefor is owned or leased by the operator and is of sufficient size and capacity to produce MORE THAN ONE-HALF OF THE FEED REQUIRED (emphasis mine) during that year for the agricultural pursuit;

(f) Any other use determined by the DEPARTMENT to constitute agricultural use if such use is verified by the DEPARTMENT."

Do we have a match?
Oh, hey, see (f)"Department", who could that be? Serioulsy it is not defined! Is it the tax commission? Dept of Taxation?

NRS 361A.140 Classification of agricultural property; valuations for each classification.
1. On or before the first Monday in October of each year, the Nevada Tax Commission shall:
(a) Define the classifications of agricultural real property.

Nevada Tax Commission?! Why isn't that where John Marvel slaves away on behalf of the taxpayer, er, his clients? What does the Ethics law say about representing the Governor in front of an Agency over whom you have authority?

NRS 281A.020 Legislative findings and declarations.
1. It is hereby declared to be the public policy of this State that:
(a) A public office is a public trust and shall be held for the sole benefit of the people.
(b) A public officer or employee must commit himself to avoid conflicts between his private interests and those of the general public whom he serves."

Didn't Governor Gibbons say that when it comes to helping people get agriculture designations that John Marvel "does this all the time"?

How would that square with:
NRS 281A.410 Additional standards: Representation and counseling of private person before public agency; disclosure required. In addition to the requirements of the code of ethical standards:
1. A member of the executive branch or public employee of the executive branch shall not accept compensation from any private person to represent or counsel him on any issue pending before the agency in which that officer or employee serves, if the agency makes decisions..."

So, the Commission on Ethics is going to HAVE to review Governor Gibbons 2007 federal tax return in order to determine if he acutually produced a gross income over $5,000 on that 40 acres;
AND Jerry Whitehead will have to produce his 2006-2007 federal tax records to prove that the land he sold to Gibbons produced a gross income of over $5,000 "during the immediately preceding calendar year."

And, just to be fair, it may be that a "year" is July 1 to June 30th in argiculture speak.

Man from Nantucket...I apologize in advance for the long post.

[Judy]

Dave - you are right - this is the pudding...... "So, the Commission on Ethics is going to HAVE to review Governor Gibbons 2007 federal tax return in order to determine if he acutually produced a gross income over $5,000 on that 40 acres;
AND Jerry Whitehead will have to produce his 2006-2007 federal tax records to prove that the land he sold to Gibbons produced a gross income of over $5,000 "during the immediately preceding calendar year." "

[That Anonymous Guy]

If the LuvGuv and Whitehead get away with this, they've effectively created a new mechanism for funneling unlimited cash kickbacks to elected officials. Which is about 30 billion times worse, ethically, than sneaking out of a $5,000 tax bill.

Why stop with grazing? Gibbons should go for the gold, buy up a couple of dozen foreclosed Las Vegas houses on the cheap (I'm sure Countrywide and Co. would be willing to cut him a great deal), and see who's willing to pay him $10,000 monthly leases on them.

[dave404]

1. "Do you file an IRS Schedule F for the income you receive?"

2. "Does your leasee file an IRS Schedule E for the leased property?"

3. "Is your property rangeland? If so does the range sustain enough stcokwater to support livestock?"

4. "We will request a copy of the entire lease. The lease must be notarized and accompanied with IRS Schedules "F" and "E"..."

The Application for Agricultural Use Assessment (use link below) requires proof of earnings which must be attached to the application. Nevada law states this is a public document. Gleaner, you interested in contacting Joe Aquirre at 775-738-5217 and asking for a complete copy of Gibbons application? At first blush it looks like he didn't follow his ownguidelines in approving the lower assesment.

Take a read through the Q&A section and come to your own conclusions.
elkoassessor

[dave404]

Department of Taxation 2007-2008 Agriculture Land Values

Read page 8! Gibbons got more lease money for his raw "rangeland" than even the best "first class cultivated land would even get!

deptoftaxation

[Judy]

The Gibbers is one lucky Focker.

[theo]

Dave: it was my understanding that Aguirre didn't "approve" the application, but he didn't contest it, either, allowing it to go into effect sans his approval.

I think he kicked it over to the DAs office...so WHO(M) approved the application if it requires the assessor to sign off? Can he delegate his/her authority?

[temujin... khan of the yakka mongols]

Dear Earthpeople...

It's nice to be King...

[theo]

From the AP article:

"Aguirre said Gibbons asked for the agricultural deferral a few weeks after buying the land, but the assessor didn't approve it.

"I told him I didn't think he would qualify," Aguirre said. "As is, he can't qualify."

After the governor's visit was followed by letters from a Nevada Tax Commission member, Aguirre said he did nothing, letting the deferral take effect by default for one year."

[DAVE404]

Theo..there is nothing in the law that alows for an agricultural assessment by "defualt".

NRS361A.110
2. Except as otherwise provided in this subsection, a new application to continue that assessment is required on or before June 1 following any change in ownership or conversion to a higher use of any portion of the property. If the property is divided, an owner who retains a portion qualifying as agricultural real property is not required to file a new application to continue agricultural use assessment on the portion retained unless any part of that portion is converted to a higher use."
GIBBONS ASKED AND WAS TOLD NO AND THEN MARVEL SUBMITTED APPLICATION.

NRS361A.120
1. Upon receipt of an application, the county assessor or the Department SHALL (emphasis mine) make an independent determination of the use of the owner’s real property...
4. The county assessor or the Department shall send to the applicant a written notice of his or its determination within 10 days after determining ...
5. The county assessor or the Department shall record the application with the county recorder within 10 days after its approval."
HERE IS LINK TO ELKO ASSESSOR SITE REGARDING GIBBONS PROPERTY WITH AGRICULTURE ASSESSMENT (thanks, Judy) elkoassessor
BUT, I STILL HAVE TO FIND THE APPLICATION THAT IS SUPPOSED TO BE RECORDED.

NRS 361A.150 Disqualification of Property
1. The county assessor shall enter on the assessment roll the valuation based on agricultural use until the property becomes disqualified for agricultural use assessment by;
(b) Sale or transfer to an owner making it exempt from ad valorem property taxation;
(c) Removal of the agricultural use assessment by the assessor upon discovery that the property is no longer in agricultural use; or
(d) Failure to file an application as provided in NRS 361A.110.
3. Within 30 days after agricultural real property becomes disqualified under subsection 1, the county assessor shall send a written notice of disqualification by certified mail with return receipt requested to each owner of record. The notice must contain the nonagricultural assessed value for the ensuing fiscal year."
DID ASSESSOR SEND SAID NOTICE TO WHITEHEAD?

NRS 361A.160 Determination of county assessor final unless appealed. The determination of use and agricultural use assessment in each year are final unless appealed in the manner provided in chapter 361 of NRS for complaints of overvaluation, excessive valuation or undervaluation."

I SEE NOTHING THAT ALLOWS FOR GIBBONS RAW LAND TO BE AWARDED AN AGRICULTURAL ASSESSMENT BECAUSE OF THE PASSIVE ACTION OF THE ASSESSOR.