Court Opinion

ID: 9845721
Source: CourtListenerOpinion
Date Created: 2023-09-24 03:26:57.626878+00
Date Added: 2024-06-11T09:16:20.026754
License: Public Domain

Mowbray,
concurring.
I concur with Justice Rose and Justice Steffen.
Th¿ bottom line is whether the Washoe County Assessor or the District Court Judge who, in effect, overruled the assessor, was correct in the assessment of the respondent’s property.
The assessor’s position should be supported. I shudder to think of the consequences if we were to do otherwise.
While I certainly favor and support the tax exemptions granted religious and charitable organizations by the legislature, enough is enough!
As in all cases, reasonableness and honesty must be applied in granting those exemptions. To do otherwise, is not only unfair to all religious and charitable organizations, but also to our citizens who must bear and pay their individual share of the overall tax burden.
Therefore, I would reverse and remand with instructions to enter judgment in favor of the assessor.