By Arnold M. Knightly, Boulder City Review

The plan was to use this space to lament the fact that only two kids showed up to a children’s film festival, one of them mine, Saturday at the Boulder City Library.

That plan was scratched when Channel 8 broke the story Tuesday night that this city’s manager might have registered a car in Montana to avoid paying taxes.

There are so many issues that are troubling about this, if it is true, I really don’t know where to begin.

Channel 8 said City Manager Vicki Mayes doesn’t feel any obligation to register the car in Nevada, where she would have to pay $1,500 in registration fees.

While that money is not to going to save a city employee’s job, it is the appearance of thinking one is above the law that is troubling.

And make no mistake, if the car was registered in Montana to avoid paying fees here, that is against the law.

It is not known if the car, reported to be a 2010 Nissan GT-R valued at $83,000, was bought in Nevada or Montana.

If it was bought in Montana, under Nevada law, Mayes and her husband would still be responsible for the taxes here.

Nevada Revised Statutes 482.225.2 states: If the registrant or owner of the vehicle was a resident of the State, or employed within the State, at the time of the purchase of that vehicle, it is presumed that the vehicle was purchased for use within the State and the representative or agent of the Department of Taxation shall collect the tax and remit it to the Department of Taxation.

That means she would be on the hook for another $6,700, according to the Channel 8 report.

One shouldn’t presume to know Mayes’ finances.

But on the surface, one could not be blamed for being led to believe she could afford the taxes.

Mayes collected a base salary of about $180,000 in 2009, according to the Nevada Policy Research Institute. She collected another $44,000 in benefits.

The other vehicle often seen parked at in her spot at City Hall is an Audi SUV.

To be fair to Mayes, we have yet to clearly hear her explanation.

I do not know how many times Channel 8 interviewed Mayes. Their first attempt was likely after the long City Council meeting on Aug. 10.

I should have known something was up when I left City Hall that night at 10:30 p.m. and the TV reporter and cameraman were sitting on the steps.

After contentious discussions on lawsuits against citizens and nonpayment from a solar power company, Mayes found herself in the hall answering question from Channel 8.

According to someone who witnessed the event, the public official Mayes was none-too-happy to be confronted in a public hallway in the people’s government building being asked personal questions.

The problem is, certain personal questions become of public concern when someone might be skirting the law, even if it is only for a few dollars.

It is probably safe to say Channel 8 was tipped off to Mayes’ car by a concerned citizen or a political enemy.

That person could be one in the same.

Kudos to Channel 8 for driving up the hill to follow-up on the tip.

As for the film festival, that column will be written if more children don’t show up at the library on Aug. 28 for a showing of “Bambi.”

It starts at 11 a.m.

It’s free.

I’ll be there.