Cheree,

One of the first things I will say it looks like  you might be writing
this in MS Frontpage!

You have a lot of inline javascipt:

Your may want to take a look at Unobtrusive Javascript

http://www.onlinetools.org/articles/unobtrusivejavascript/

Keeping your javascript in an external file will be more efficient and
make it easier to maintain.

Sierra Pacific

Counties: This can be done in all CSS (AlistAPart has great
examples).A CSS solution will be more search engine friendly and
accessible.

Nevada Industrial Parks sections: You can create this using headers
and Paragraph tags instead of multiple <br > tags. This type of
solution will be more semantically correct.

<h2> <a href="industrialparks/index.htm">Nevada Industrial Parks</a></h2>
        <p>View a list of industrial parks within Nevada.</p>

        <h2><a href="taxes.htm">Nevada Taxes/Incentives</a><h2>>
        <p>The incentives of doing business in Nevada are expansive.
Nevada boasts
        one of the most liberal tax structures in the nation and from
a tax-planning
        perspective, the return on investment in the form of tax saving dollars
        can be enormous. Explore the numerous advantages of doing business in
        Nevada.</p>

        <h2><a href="documents/overview.pdf">Northern Nevada Overview</a></h2>
         .....


Contact Info Section: A similar solution of using headers would be
good and more semantically correct. Also a definition list would be a
good set of tags to use here for the pictures and associated
information.

<h2>CONTACT INFO</h2>
<dl>
    <dt><a href="about.htm#sims"><img src="images/grant.gif"
alt="Grant Sims" align="left" border="0" height="57" width="45">Grant
      Sims</a></dt>
      <dd>Manager<br>
         775.834.5742<br>
          <a href="mailto:[EMAIL PROTECTED]">[EMAIL PROTECTED]</a></p>

        </dd>
    <dt><a href="about.htm#woodring"><img src="images/brad.gif"
alt="Brad Woodring" align="right" border="0" height="57"
width="48">Brad
       Woodring</a><dt>
    <dd>Executive<br>
      775.834.3716<br>
      <a href="mailto:[EMAIL PROTECTED]">[EMAIL PROTECTED]</a></p>
    </dd>
 </dl>

I will not go into the multiple h1 issue. Some believe that there
should only be one H1 per page, like me, and the rest believe that it
is OK! The specification sure does not help. My opinion is that there
should only be one h1 per page, take it for what it is worth. =)

Just some thoughts to get you going! Similar things can be said of the
other site as well!

Good luck,
Jim!

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