State Ex Rel. State Board of Equalization v. Bakst

OPINION

By the Court,

Hardesty, J.:

In this appeal, we must determine whether the Washoe County Assessor had the authority under NRS 361.260(7) to use certain disputed methodologies to appraise land for tax purposes and, if so, whether the appraisals that followed resulted in unequal and unjust property valuations. Because we conclude that NRS 361.260(7) did not permit the Assessor to adopt standards or methods of valuation not approved by the Nevada Tax Commission, the use of the disputed methodologies was improper under the Nevada Constitution’s requirement that property be taxed according to…