N. Lake Tahoe Fire Prot. Dist. v. Washoe County Bd. of County Comm'rsAnnotate this Case
Respondents, the county board of county commissioners and county treasurer, attempted to provide refunds to property owners who paid excessive property taxes due to improper appraisals. To cover the cost of the refunds, Respondents withheld amounts from property tax distributions made to various county taxing units that had previously benefited from the excessive property taxes. Appellant, one of the taxing units from which distribution amounts were withheld, petitioned for a writ of mandamus compelling Respondents to cease withholding portions of the distributions. The district court denied relief. The Supreme Court affirmed the district court's order denying extraordinary relief, holding that Respondents were within their authority to withhold distributions, and because the manner in which they withheld distributions was discretionary, the political question doctrine precluded judicial review.