Opinion ID: 2518099
Heading Depth: 1
Heading Rank: 12

Heading: Protective measures to guard against political influences

Text: Furthermore, a judge or quasi-judicial adjudicator should not allow political influences to affect his or her judicial conduct or judgment. NCJC Canon 2, Rule 2.4. The Legislature has attempted to protect the State Board members from the influence of political forces by creating strict membership qualifications. The State Board members are appointed by the governor and serve four-year terms. NRS 361.375(1) and (5). The State Board's membership must consist of one certified public accountant, one property appraiser, one member versed in the valuation of centrally assessed properties, and two members versed in business generally. NRS 361.375(2). Membership is further limited to no more than three members affiliated with the same political party, and no more than two members residing in the same county. NRS 361.375(3). No elected official or employee of an elected official may be appointed to serve, and no member can serve more than two full consecutive terms. NRS 361.375(4)-(5). We determine that the structure of the State Board's membership adequately shields its collective membership from political influence and allows them to function as neutral adjudicators. Based on the foregoing, we conclude that the State Board performs a quasi-judicial function when deciding to equalize property valuations and, as such, its individual members are afforded absolute immunity from lawsuits based on their performance of this quasi-judicial act. See Steinhart v. County of Los Angeles, 47 Cal.4th 1298, 104 Cal. Rptr.3d 195, 223 P.3d 57, 63 (2010) (recognizing that the board of equalization exercises quasi-judicial powers); County of Adams v. Bd. of Equal., 252 Neb. 847, 566 N.W.2d 392, 397 (1997) (stating that the actions of equalizing property values between counties is quasi-judicial in nature); Fayetteville Independent Sch. Dist. v. Crowley, 528 S.W.2d 344, 347 (Tex.Civ.App.1975) (affirming that a board of equalization is a quasi-judicial body, charged with . . . equalization . . . of assessments).