State ex rel. State Board of Equalization v. Barta

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 es*616tablish the taxable values of their properties for the 2003-2004 tax year. The district court, and later this court, determined that the Assessor’s methods were unconstitutional and ordered the taxpayers’ properties’ taxable values rolled back to the 2002-2003 tax year levels.3

Meanwhile, several Incline…