STATE EX REL. BD. OF EQUALIZATION v. BARTA

Nos. 47397-47401.

188 P.3d 1092 (2008)

The 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. Leslie P. BARTA, Respondent. The 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. Todd Lowe, Respondent. The 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. Barbara Frederic, Respondent. The 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; Carol P. Buck Trust; Calvin P. Erdman, Jr.; Alan Glen; Larry & Maryanne B. Ingemanson Trust; V Park, LLC; Jon Thomas; FFO, LLC; Lana J. Vento Trust; VIFX, LLC; Nicole Vento, LLC; and Agnieszka Winkler, Respondents. The 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. J. Robert Anderson; Tom Austin; Jane Barnhart; Robert Bender; Nancy Cumming; Joseph D'Andre; Donald F. Frei Trust; Eugene T. Gastanaga Trust; Roger Leach; Carol Edwards Associates; Paul A. Levy Family Trust; James Moriarty; James Nakada; Ross Pendergraft Trust; Peno Bottom Trust; Peno Bottom Limited Partnership; Garrett Taylor; Donald Wilson; Lawrence Watkins; And Esmail Zanjani, Respondents.

Supreme Court of Nevada.

July 25, 2008.


Attorney(s) appearing for the Case

Catherine Cortez Masto, Attorney General, Karen R. Dickerson, Senior Deputy Attorney General, and Dennis L. Belcourt, Deputy Attorney General, Carson City, for Appellants the State of Nevada ex rel. State Board of Equalization; the Nevada Tax Commission; and the Nevada Department of Taxation.

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

Leslie Barta, Incline Village, in Proper Person.

Norman J. Azevedo, Carson City, for Respondents Tom Austin; Alvin A. Bakst; Jane Barnhart; Robert Bender; Carol P. Buck Trust; Nancy Cumming; Joseph D'Andre; Carol Edwards Associates; Calvin P. Erdman, Jr.; FFO, LLC; Donald F. Frei Trust; Eugene T. Gastanaga Trust; Alan Glen; Roger Leach; James Moriarty; James Nakada; Ross Pendergraft Trust; Peno Bottom Limited Partnership; Peno Bottom Trust; Garrett Taylor; Jon Thomas; Lana J. Vento Trust; Nicole Vento, LLC; VIFX, LLC; Lawrence Watkins; Donald Wilson; Angieszka Winkler; and Esmail Zanjani.

Morris Pickering and Peterson and Suellen E. Fulstone, Reno, for Respondents J. Robert Anderson; Barbara Frederic; Larry & Maryanne B. Ingemanson Trust; Paul A. Levy Family Trust; Todd Lowe; and V Park, LLC.

BEFORE THE COURT EN BANC.


OPINION

By the Court, HARDESTY, J.:

These consolidated appeals arise from the same central conflict over property tax valuation that we addressed in State, Board of Equalization v. Bakst.2 In Bakst, several taxpayers challenged the Washoe County Assessor's use of certain appraisal methods to establish the taxable values of their properties for the 2003-2004 tax year. The district court, and later this court...

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