An investigator for the state Ethics Commission has concluded — as we did long ago — that Gov. Jim Gibbons did not use his office to secure for himself an unwarranted benefit in the form of property tax break on land that he owns in Elko County.

The investigation also concluded the tax break Gibbons received for buying a portion of a larger ranch was, in fact, justified. We’re still reviewing that part of the report, and other supplemental information, made public at Gibbons’s request on the commission’s website.

However, it seems clear the Sept. 11 “just and sufficient cause” hearing before a two-member panel of the commission may be a bust — everybody (save for the state Democratic Party executive director who originally filed the complaint) seems agree Gibbons didn’t apply pressure to get a tax break for his land, a necessary requirement to finding a violation.

Still, we couldn’t let one little tidbit pass by: In a story in Saturday’s Review-Journal on the ethics complaint, Gibbons is quoted as saying he wasn’t aware that attorney John E. Marvel was a member of the state Tax Commission when he asked Marvel — who’d been involved in the land transaction previously — to help him secure the tax break. (Then-Elko County Assessor Joe Aguirre would say that he felt pressured inasmuch as the commission has the power to overturn county tax assessments.)

We couldn’t believe that Gibbons actually said that, so we asked for confirmation. Gibbons spokesman Ben Kieckhefer replied, in part: “Marvel was not a Gibbons appointee, and I am not aware of any specific instance [in which] the governor dealt directly with the tax commission since taking office, so I can see how he might not have been aware Marvel was on the commission when he first retained him. …

” There are more than 200 boards and commissions with more than 2,000 gubernatorial appointments. Obviously, he tax commission is a big one, but he can’t know every member of every commission.”

That’s true, Gibbons can’t know every one. But claiming he didn’t know Marvel was on one of the key commissions? Well, we said Gibbons was innocent (of this allegation). We didn’t say he was bright.

By the way, there’s still plenty of reasons the governor should do the right thing and quit.