Opinion ID: 2518099
Heading Depth: 1
Heading Rank: 11

Heading: Ability to correct errors on appeal

Text: Additionally, the correctability of error on appeal is another procedural safeguard[] built into the judicial process [that] tend[s] to reduce the need for private damages actions. Butz, 438 U.S. at 512, 98 S.Ct. 2894. Recognizing that the State Board's equalization process is adversarial, the Legislature provided that a taxpayer may seek judicial review of a State Board's determination or bring a lawsuit in any court of competent jurisdiction in the State. NRS 361.420(2). No taxpayer may be deprived of any remedy or redress in a court of law for wrongs or deprivations resulting from the findings of the State Board. NRS 361.410(1). In such a case, a taxpayer may bring a lawsuit claiming that the property value assessment is discriminatory in that it is not in accordance with a uniform and equal rate of assessment and taxation, but is at a higher rate of the taxable value of the property so assessed than that at which the other property in the State is assessed. NRS 361.420(4)(g). We determine that a taxpayer's ability to appeal the State Board's decisions and findings provides the appropriate remedy to correct errors and is indicative of a quasi-judicial proceeding.