Berrum v. Otto, 127 Nev. 372

Summary

The Supreme Court of Nevada affirmed a district court writ of mandamus requiring the Washoe County Treasurer to refund excess property taxes paid by Incline Village and Crystal Bay taxpayers for the 2006–2007 tax year. The court held that the taxpayers were not required to pursue statutory protest remedies because they had prevailed before the County Board and State Board of Equalization, and that NRS 360.2935 imposed a duty to refund the overpayments.

Holdings

1. The taxpayers were not required to comply with the protest procedures in NRS 361.420 because, under the unusual procedural circumstances, they had prevailed before the County Board and ultimately the State Board and had no available statutory or legal remedy to obtain a refund.
2. The Treasurer had an affirmative statutory duty under NRS 360.2935 to refund the excess taxes paid during the stay of the County Board's equalization decision.
3. Mandamus was appropriate because the taxpayers lacked another adequate legal remedy and the Treasurer had a duty to issue the refunds.

Questions Presented

1. Whether the taxpayers were required to exhaust the protest and administrative remedies in NRS 361.420 before seeking a writ of mandamus to obtain refunds of excess property taxes.
2. Whether the Washoe County Treasurer had a legal duty to refund excess taxes paid during the stay of the County Board's valuation rollback.
3. Whether the district court properly granted mandamus relief compelling the Treasurer to calculate and refund the overpayments with interest.

Disposition

affirmed