STATE, BD. OF EQUALIZATION v. BAKST

No. 46752.

148 P.3d 717 (2006)

STATE of Nevada ex rel. STATE BOARD OF EQUALIZATION, an Agency of the State of Nevada; Washoe County, a Subdivision of the State of Nevada; Washoe County Assessor; Nevada Tax Commission; and Nevada Department of Taxation, Appellants, v. Alvin A. BAKST; Jane Barnhart; Leslie P. Barta; Robert Bender; Roger Leach; Paul Levy; Bye Bye Benton, LLC; Maureen Moriarty; Zoe Myerson; James Nakada; Toomas Rebane; Daniel Schwartz; Jerry Stewart; Larry Watkins; Donald Wilson; Agnieszka Winkler; and Esmail Zanjani, Respondents.

Supreme Court of Nevada.

December 28, 2006.


Attorney(s) appearing for the Case

George Chanos, Attorney General, and Karen R. Dickerson, Deputy Attorney General, Carson City, for Appellants Board of Equalization and Department of Taxation.

George Chanos, Attorney General, and Dennis L. Belcourt, Deputy Attorney General, Carson City, for Appellant Nevada Tax Commission.

Richard A. Gammick, District Attorney, and E. Terrance Shea, Deputy District Attorney, Washoe County, for Appellants Washoe County and Washoe County Assessor.

Norman J. Azevedo, Carson City, for Respondents Bakst, Barnhart, Bender, Leach, Moriarty, Myerson, Nakada, Rebane, Schwartz, Stewart, Watkins, Wilson, Winkler and Zanjani.

Thomas J. Hall, Reno, for Respondents Levy and Bye Bye Benton, LLC.

Littler Mendelson and Suellen E. Fulstone, Reno, for Respondent Barta.

Lemons Grundy & Eisenberg and Alice G. Campos Mercado, Reno, for Amicus Curiae Washoe County School District.

Patricia A. Lynch, City Attorney, and Jonathan D. Shipman, Deputy City Attorney, Reno, for Amici Curiae City of Reno and the City of Reno Redevelopment Agency.

Before the Court En Banc.


OPINION

HARDESTY, J.

In this appeal, we must determine whether the Washoe County Assessor had the authority under NRS 361.260(7) to use certain disputed methodologies to appraise land for tax purposes and, if so, whether the appraisals that followed resulted in unequal and unjust property valuations. Because we conclude that NRS 361.260(7) did not permit the Assessor to adopt standards or methods of valuation not approved by the Nevada Tax Commission...

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