United States Ninth Circuit

In an action by the putative representatives of a class of approximately 9,000 Incline Village and Crystal Bay, Nevada property owners, alleging that the valuation of their Nevada real property used to calculate their ad valorem property taxes for the 2008-09 taxable year violated both the Nevada Constitution and the Due Process Clause, the dismissal of the complaint is affirmed where the Tax Injunction Act barred the action because: 1) as to individual taxpayers, Nevada's administrative and judicial review process provided an effective and adequate means by which a dissatisfied taxpayer may contest his property valuation; 2) plaintiffs did not demonstrate that the state court remedy in this case was uncertain and therefore not "plain"; and 3) plaintiffs' claims of bias did not impeach the adequacy of the state court remedy.

Appellate Information

• Decided 12/16/2010
• Published 12/16/2010

Judges

• Susan P. Graber

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Suellen Fulstone, Nathan J. Edwards