Opinion ID: 2518099
Heading Depth: 1
Heading Rank: 9

Heading: The equalization process is adversarial

Text: Proceedings that are quasi-judicial are usually adversarial in nature and provide many of the same features and safeguards that are provided in court. Romano, 169 F.3d at 1186. The State Board's annual meetings are open to the public and permit individuals to participate in person or be represented by an attorney. NRS 361.385(1). At the meetings, an individual may challenge a property's valuation recorded on the county tax rolls and submit evidence for the State Board's consideration with respect to the valuation of his or her property or the property of others. Id.; see NRS 361.355. We conclude that the ability to contest the assessed value of one's own property or present evidence questioning the value of the property of others is a quintessential indication of the adversarial nature of the equalization process. Thus, we deem the State Board's equalization process to be adversarial in nature and functionally comparable to an adjudicatory proceeding. See Butz, 438 U.S. at 513, 98 S.Ct. 2894.