Barta v. State, Bd. of Equalization

NRS 233B.130(1), respectively. The joint complaint and petition for judicial review named as defendants/respondents the Assessor, the County, the State Board, the Nevada Department of Taxation (the Department), and the NTC. 1 The district court dismissed Barta's complaint in its entirety, reasoning that NRS 361.420(2) does not permit a taxpayer to file a complaint disputing a valuation decision of the State Board. As to the remaining petition for judicial review, the district court dismissed the NTC and the Department as respondents because they were not parties to the administrative…