The Nevada Supreme Court has tossed out a lawsuit by Incline Village taxpayers, finding that members of the State Board of Equalization have absolute immunity when performing their official duties.
The state board ruled it lacked jurisdiction over claims by those taxpayers who failed to first petition the Washoe County Board of Equalization and refused to go through the process of equalizing property values in that case.
Those property owners claimed that violated their civil rights.
District court agreed with the state board's decision and the property owners appealed to the Nevada Supreme Court.
The high court found that the district court was correct because the taxpayers didn't adhere to the administrative procedures governing appeals by first going to the county board. The Supreme Court ruling rejected the appeal saying that members of the state board "perform a quasi-judicial function when deciding to equalize property valuations and the individual members are entitled to absolute immunity in their performance of this quasi-judicial act."
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