Las Vegas Sun

April 19, 2024

Final brief on two-thirds tax vote submitted to Supreme Court

SUN CAPITAL BUREAU

CARSON CITY -- A final brief was submitted Tuesday to the U.S. Supreme Court, asking it to rule that a two-thirds vote is needed to pass any taxes by the Nevada Legislature.

A group of Republican lawmakers and some citizens filed the suit after the Nevada Supreme Court ruled that increased taxes could be approved without the two-thirds vote, a state constitutional requirement, because at the time the public schools required the funding.

The group's challenge has failed in the lower courts and once before the U.S. Supreme Court.

John Eastman, the attorney representing the group, said he expects the high court to rule possibly as early as Jan. 24 whether to review the case.

The 2003 Assembly passed a tax bill without the two-thirds majority. But it died in the Senate. There was a deadlock in the Legislature over taxes and Gov. Kenny Guinn filed suit, seeking to force the lawmakers to act.

The Nevada Supreme Court ruled that the state Constitution also required the funding of the public schools, so the constitutionally required two-thirds vote took second place.

The final $833.5 million tax package was passed by the required two-thirds majority.

Eastman, in his reply brief, said violations of the Nevada Constitution are likely to occur in future sessions where taxes could be approved to finance education without the two-thirds vote.

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