Opinion ID: 2518099
Heading Depth: 1
Heading Rank: 8

Heading: State Board members perform functions similar to judicial officers

Text: Judicial officers exercise independent judgment to issue subpoenas, rule on proffers of evidence, regulate the course of. . . hearing[s], and make or recommend decisions. Butz, 438 U.S. at 513, 98 S.Ct. 2894. The State Board is presented with evidence of property valuations from the county tax rolls or from interested property owners, and is required to make findings and issue decisions regarding the necessity and method of equalization. See NRS 361.395(1); NRS 361.385(1). Evaluating the necessity of equalization, State Board members have the ability to issue subpoenas and require witness testimony, NAC 361.712, as well as the authority to regulate the course of hearings and hold such number of [hearings] as may be necessary to care for the business of equalization presented to it. NRS 361.380(1). Because State Board members receive evidence, render decisions, and regulate hearings, we conclude that members of the State Board function like judicial officers.