Incumbent Carson City Assessor Dave Dawley believes his 17 years of experience in the office make him a better candidate for the job than his opponent. He faces challenger Ian Mindling in Tuesday's general election.
"The economy is in a situation right now where we need someone who is experienced. We have less people and more detail to deal with in the regulations that have been passed," Dawley said.
Dawley, 44, who has an associate's degree in general business from Western Nevada College and a bachelor's degree in accounting from the University of Nevada, Reno, also held a Nevada real estate license for four years, and he is president of the Nevada Assessor's Association.
He said his work in the Assessor's Office throughout his years there is above reproach.
"If I was handling foreclosures improperly, I would have been written up by the Department of Taxation when they did their annual audits," Dawley said. "I administer my foreclosures the same as all other counties in the state."
He said he even goes the extra mile - which he said other counties do not do - when dealing with foreclosures.
"We send out questionnaires to buyers and sellers, then to Realtors or title companies, to find out the condition of the homes.
"We do this for all bank sales," he said.
"We make a very conscious effort to follow the law to a T. That's a big thing for me. Sometimes that doesn't make everybody happy, but an assessor does not negotiate. We administer the law."
Appeals, he said, can be made to the Board of Equalization, but he is required to determine value based on a certain date, which is July 1. The appellant can use values based on Dec. 1, or six months longer.
"If they prevail, we will lower the values in the entire subdivision or neighborhood to be equitable," he said.
Dawley said he believes a sound understanding of the property tax cap law and the different regulations that have passed since the tax cap are vital to carrying out the duties of his office.
"During the last four legislative sessions, I have monitored many of these bills, attended hearings and testified on matters of concern to the taxpayers of Carson City," he said.