Opinion ID: 2570076
Heading Depth: 1
Heading Rank: 6

Heading: Refunds are the appropriate remedy in these cases

Text: The State and County appellants further argue that if this court determines that the Taxpayers met their burden, we should not roll back the Taxpayers' properties' taxable values to the 2002-2003 values. They ask that instead, we remand these cases to the State Board for it to assign the properties new, constitutional taxable values for the 2004-2005 tax year. In so arguing, the State appellants point to Nellis Housing v. State of Nevada, in which we held that remand was required because we could not determine the amount of excess taxation without a new appraisal by the assessor to determine the appropriate value of the property. [47] That case, however, is distinguishable from the instant appeals because here we have a concededly appropriate valuation, as discussed in Bakst. In Bakst, after determining that the 2003-2004 tax year values based on the Assessor's unconstitutional methodologies were void, [48] we decided that the appropriate valuations for 2003-2004 should be based on the valuations for the previous year, for which the taxpayers had conceded validity. [49] Here, for the same reasons, we conclude that refunds are the proper remedy.