Mineral County v. State, Board of Equalization

Hardesty, J.,

with whom Becker, C. J., and Douglas, J., agree, dissenting:

Only taxpayers, not counties, may sue to challenge the decisions of the State Board of Equalization under the Legislature’s specific statutory scheme to equalize the value of real property.

Nevada’s Constitution directs the Legislature to “provide by law for a uniform and equal rate of assessment and taxation, and shall prescribe such regulations as shall secure a just valuation for taxation of all [real property].”1 Accordingly, the Legislature adopted NRS Chapter 361 to provide for the assessment and equalization of the…