Golf course taxation at heart of panel discussion

Wednesday, Feb. 21, 2001 | 11:45 a.m.

CARSON CITY -- Clark County Assessor Mark Schofield told a Senate committee Tuesday that all the public-private golf courses should be taxed in the same manner.

His remarks to the Senate Taxation Committee were directed toward Senate Bill 82, which is intended to address an inequity that arose in 1999, when one private-public golf course -- Angel Park, operated by OB Sports LLC -- obtained legislative approval for a tax exemption.

The 1997 Legislature approved a bill making public-private golf courses subject to property tax. In 1999, however, the owners sought a tax exemption, but when the dust settled, the exemption applied only to Angel Park.

Under SB82, the tax exemption would extend to all courses where the local government owns the land and private companies lease the property and operate the courses.

Schofield said all such golf courses should be treated equally. Granting the exemption to all would mean a loss of $509,000 in property tax this year, Schofield said.

Professional gambler Billy Walters, who owns six golf courses in Clark County, also testified. He requested an exemption at his Desert Pines golf course, where he leases the property from the city of Las Vegas. He has about 45 years left on the lease.

The bill says in order to qualify for the tax exemption, improvements on the golf courses must be turned over to the city when the lease expires.

Walters said he would have to deed the clubhouse, driving range, restrooms and other facilities worth $21 million to the city. But he said he's willing to do that because of the long-term lease.

When he entered into the lease for Desert Pines in 1995, he said, he was under the impression the course would be tax exempt. Since then, he said, he has paid tax every year.

Walters also testified before the Senate Judiciary Committee Tuesday that he favors a pending bill, Senate Bill 36, that would make it tougher for authorities to seize property, but he added the measure wouldn't affect his case.

Walters said his big concern is accountability for what he described as a Metro Police Department "slush fund" that receives forfeited funds.

The Sun first reported Walters' attempts to gain the return of his confiscated money in December 1999.

Without accountability, Walters said Tuesday, there's no way to ensure the money is spent properly on crime-fighting programs or for uses such as officers' overtime, travel or entertainment.

Ben Graham of the Clark County district attorney's office said Walters' claims of a slush fund that could be misused were "totally false."

The standard in Nevada law for seizing property requires authorities to show by "a preponderance of evidence" that property forfeiture is warranted. Under SB36, the new, higher standard would be "clear and convincing evidence."

Walters' money was seized in December 1996 and remains in an interest-bearing bank account pending resolution of a criminal case against him.