North Lake Tahoe Fire Protection District v. Washoe County Board of County Commissioners

OPINION

By the Court,

Cherry, J.:

This case arises out of actions taken by respondents Washoe County Board of County Commissioners and Washoe County Treasurer Tammi Davis to provide refunds to Incline Village and Crystal Bay property owners who paid excessive property taxes as a result of improper appraisals. To cover the cost of the refunds plus interest, respondents withheld amounts from property tax distributions made to the various county taxing units that had previ ously benefited from the excessive property taxes, essentially offsetting the refunded amounts against the distributions. Those…