State Board remands Wolfson appeal, cites inadequate county record

The State Board of Equalization voted unanimously to remand the appeal filed by Mark Wolfson, concluding the record developed by the Clark County Board of Equalization may be inadequate. Chair Paul Van Crock said the board should “create the best record possible for whoever is for the court to review” and moved to remand the matter with directions to develop a fuller record.

Wolfson told the state board he was unable to follow the assessor’s presentation at the county hearing because he had not received some pages of the assessor’s addendum that were referenced during testimony. “I could not find those charts,” he said, explaining that county staff later told him they had neglected to give him some documentation. Clark County assessor staff and county board members disputed that the omission was intentional and said addendum materials were available at check‑in and had been referenced on the record. Mary Anne Weidner of the Clark County assessor’s office said staff attempted to help petitioners locate materials during the hearing and that addenda are routinely provided on the day of the hearing.

The board discussed its authority under NRS 361.360(6), read into the record by Dana Cook from the Attorney General’s Office, which allows the state board to remand a case to the county board when the record on appeal is inadequate because of an act or omission by the county assessor, district attorney, or county board. Chair Van Crock said the board would direct the county to develop specific findings and conclusions addressing Wolfson’s arguments, including any evidence the petitioner could have rebutted had he received the materials earlier. The motion to remand carried unanimously.