Opinion ID: 2453583
Heading Depth: 2
Heading Rank: 3

Heading: The district court erred by relying on Humboldt County

Text: We next address the district court's conclusion that Humboldt County obligated the Department to grant AHS's refund for all of the erroneous payments. The Department argues that the district court erred by relying on Humboldt County to impose a duty on the Department to refund all of AHS's erroneous tax payments. We agree. Humboldt County is inapplicable to this case because it involved an equitable claim of restitution between counties, whereas here we have a tax claim and a statutory scheme. See Humboldt Co., 24 Nev. at 473-76, 56 P. at 230-31; Golden Road, 105 Nev. at 404, 777 P.2d at 359 (stating that an existing statutory procedure for the recovery of a benefit must be followed). Although Humboldt County stands for the proposition that a taxpayer may seek equitable relief in some circumstances, it has no application here and is limited to its unique factual circumstances. More importantly, because NRS 680B.120 applies to AHS's refund request, this procedure must be followed before AHS can resort to any equitable claim of restitution. We hold that the district court erred by relying on Humboldt County to obligate the Department to refund AHS's erroneous payments.