MARVIN v. FITCH

No. 52447.

232 P.3d 425 (2010)

Charles MARVIN; Gary Taylor; and 400 Tuscarora Road, LLC, for Themselves and on behalf of a Class of Similarly Situated Taxpayers, Appellants, v. Clay FITCH; Stephen R. Johnson; Richard Mason; and Michael Cheshire, Individual Members of the State Board of Equalization, Respondents.

Supreme Court of Nevada.

May 27, 2010.


Attorney(s) appearing for the Case

Morris Peterson and Suellen Fulstone, Reno, for Appellants.

Catherine Cortez Masto, Attorney General, Keith D. Marcher, Senior Deputy Attorney General, and Dennis L. Belcourt, Deputy Attorney General, Carson City, for Respondents.

Before the Court En Banc.


OPINION

By the Court, HARDESTY, J.:

In this appeal, we consider the application of absolute immunity to individual members of the State Board of Equalization (State Board). Absolute immunity is a broad immunity that is granted sparingly to individuals performing judicial or quasi-judicial functions. State of Nevada v. Dist. Ct. (Ducharm), 118 Nev. 609, 615-16, 55 P.3d 420, 423-24 (2002). On appeal, appellants...

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