Title: Berrum v. Otto
Citation: 127 Nev. Adv. Op. No. 30
Docket Number: 
State: Nevada
Issuer: Nevada Supreme Court
Date: July 7, 2011

Berrum v. Otto Annotate this Case Justia Opinion Summary This appeal arose out of an ongoing conflict between Washoe County and certain taxpayers in Incline Village and Crystal Bay regarding property tax valuation, equalization, and collection. At issue was whether the district court properly issued a writ of mandamus requiring the county treasurer to refund excess taxes paid by the respondent taxpayers for the 2006-2007 tax year. The taxpayers paid the excess taxes because of a stay imposed in a pending appeal challenging a prior year's assessments. The Supreme Court held that (1) the district court properly issued the writ of mandamus because the taxpayers paid more than was due and typical administrative remedies to recover overpaid taxes do not apply where the taxpayers were successful at all levels below; and (2) the treasurer had a duty to refund the excess taxes pursuant to Nev. Rev. Stat. 360.2935. Read more Want to stay in the know about new opinions from the Supreme Court of Nevada? Sign up for free summaries delivered directly to your inbox. Learn More › You already receive new opinion summaries from Supreme Court of Nevada. Did you know we offer summary newsletters for even more practice areas and jurisdictions? Explore them here . Download PDF