Bernie Carter couldn't believe what happened when he first attended a meeting of the five-member Genoa Town Advisory Board.

"They voted not to collect taxes," Carter said with a chuckle. "I raised my hand and told them it was un-American. I didn't think you could do that."

In Genoa, you can. The tiny town at the foot of the Sierra, which claims to be Nevada's oldest white settlement, prides itself on being fiercely independent.

Genoa's citizens, about 230 strong, spit in the eye of the federal government and view most actions of local officials with deep suspicion. Douglas County is allowed to count Genoa's money, but bureaucrats better not tell the town how to spend it.

"We've got a community that exhibits a spirit of individualism, that fights the federal government, said Carter, a board member. "It's not afraid of local government, including the county government."

But Genoa does worry about keeping its freedom in the 21st century as suburban growth in Carson Valley encroaches on the historic community. That's why residents see the county plan to run a sewer through town as the latest threat to their way of life.

"It could open up al areas to building," Genoa resident Linda Sanfilippo said. "It could cause the type of growth that may not be exactly desirable here."

Genoa has no sewer system and County Manager Dan Holler has assured citizens they won't have to hook if they don't want to. The line is supposed to connect the golf course and residential developments on the north and south sides to the county sewer plant. The line, according to the plan, simply is passing through town.

"We want to stay away from mandatory systems," Holler said. "People could hook up as they desire." The line, he said, will be in place sometime in the next two years at a cost of $2 million. Not everyone in Genoa is opposed.

"It's important that we understand there is a necessity for growth," said Barry Benzel, who lives in nearby Minden and owns a business in Genoa. "The sewer line represents some of that progress. It doesn't mean we have to build on every five square feet. But it does mean we have to build more because more people will be coming to town. There's an underlying distrust of the sewer line coming through. That has to be dispelled."

Today, it's the sewer line. Yesterday, it was the post office, a real war: Genoa vs. Uncle Sam. The battle lasted about twelve years. The result was a victory for the town, which got a scaled-down post office on main street, just south of Candy Dance Lane.

"It's kind of feisty," former town Manager Ann Marie Evans said.

"When we found out what the post office was about to do, there were a lot of individuals who rallied around and supported our position," Centanni said. "What the post office was trying to do was invade this small community with a very large facility, something way beyond our means."

Invading Genoa, as Uncle Sam found out is tough.

"There were a lot of people we fought with," Centanni said.

They had meetings. They had arguments. Sites were proposed and rejected before an agreement was reached.

"Because of the support of all the people that rallied around, we are going to have a post office being built today that's going to be functional and much smaller in size, Centanni said.

Genoa pays for its independence. The biggest source of the town's power over its own affairs comes from one of northern Nevada's most popular special events - the annual Candy Dance. The event buys Genoa its freedom. thousands from Nevada and out of state attend what has become a huge crafts fair on the last weekend of September. Last year, the event drew 320 vendors. Money from the event, about $90,000 annually, makes up the bulk of Genoa's budget and pays for street repairs, building maintenance and other municipal needs. The festival started in 1919 as a way to pay for street lights.

"The Candy dance the last five years has really grown," Evans said. "The growth has allowed Genoa to sustain many of its projects."

In 1996 and 1997 Genoa did not collect property taxes because the town had enough Candy Dance cash to fund the budget. The money goes into the town's bank account that's supervised by the county, but the dollars and cents belong to Genoa. That's important - but the Candy Dance is about more than money.

"It tells the world, 'We're Genoa,'" Evans said. "It has made us unique. It's very important to show who we are. It's us."

IMPORTANT DATES & FACTS FOR GENOA