Carson City’s Board of Equalization held an orientation session Tuesday after members were sworn in by Clerk/Recorder Sue Merriwether.
Sworn as new members on the board to which property valuations may be appealed were Bonnie Vivant and Mallory Wilson. The board chairman is Jed Block. The other two members are Jill Rasner and Roy Semmers.
The orientation session included remarks by Assessor David Dawley, members of his staff, Chief Deputy District Attorney Adriana Fralick and Terry Rubald, deputy executive director for the local government services division of the Nevada Department of Taxation.
During briefings, members were schooled in ascertaining evidence on valuations and making decisions based on a preponderance of evidence and weighing relevant evidence, as well as the state’s Open Meeting law and avoidance of ethics problems. Dawley said Fralick provided detailed analysis regarding open meetings and ethics, including conflicts of interest.
He also told the Nevada Appeal the system of layered oversight regarding property taxation protects against votes if a conflict should arise, specifically noting if Supervisor Brad Bonkowski should ever come before this board representing a property tax owner Wilson would recuse herself due to a familial connection. No member of the general public showed up to observe or offer testimony at the morning meeting.