Law & Courts

Justices Decline to Hear Nevada Case on Taxes for Schools

By Caroline Hendrie — March 31, 2004 3 min read
  • Save to favorites
  • Print

The U.S. Supreme Court declined last week to get involved in a hard-fought legal battle in Nevada stemming from a protracted legislative deadlock last year over tax increases to pay for public schools.

In a ruling last July that sparked a political furor in the state, the Nevada Supreme Court held that the legislature’s duty to finance public schools overrode a voter-approved amendment to the state constitution that requires legislative supermajorities to increase taxes.

Asking the justices in Washington to reverse the Nevada court, lawyers for two dozen Republican state legislators had argued that the ruling represented “an egregious disregard of the people’s will.” Voters gave final approval in 1996 to a ballot initiative requiring the two-thirds votes.

“The decision stands as an unvarnished usurpation of the authority of the Nevada Constitution, a shameful violation of the judicial oath, and a repudiation of the principle that Nevada’s is a government of laws rather than men,” lawyers for the GOP legislators wrote in papers asking the federal high court to accept their appeal in Angle v. Guinn (Case No. 03-1037).

But lawyers for the state legislature told the justices that the case was moot and therefore unworthy of the court’s attention.

They noted that the disputed tax legislation ultimately passed each chamber with two-thirds support on July 21—despite the ruling 11 days earlier saying those supermajorities were unnecessary. Those votes ended a lengthy impasse over the education budget. The battle had dragged on through two special legislative sessions after tax measures to finance the schools repeatedly failed to reach the two-thirds threshold in the Assembly, the lower chamber, by a single vote.

That chain of events, lawyers for the legislature wrote in papers urging the high court not to take the case, “leaves this court with nothing to do but provide an advisory opinion on an abstract political question in a case with no actual, live controversy.”

The Nevada court fight erupted a minute past midnight on the first day of the current fiscal year, when Gov. Kenny Guinn, a Republican, asked the state supreme court to order the legislature to pass an education budget for the two- year period starting July 1.

In a 6-1 ruling on July 10, the state court held that funding for public education was simply too important to fall prey to a “procedural requirement” for a two-thirds majority. It ordered the legislature to “proceed expeditiously” to hammer out a tax plan to finance public education “under simple majority rule.”

“When a procedural requirement that is general in nature prevents funding for a basic, substantive right, the procedure must yield,” state Chief Justice Deborah Agosti wrote in the majority opinion, adding that “education is a basic constitutional right in Nevada.”

Return to Court

Shortly after the ruling, lawmakers did approve a tax bill by simple majorities. But the bill was never signed into law, and on July 21, after intense negotiations, legislative leaders mustered two-thirds majorities in both chambers for sizable tax increases to pay for a two-year, $1.65 billion school spending plan. (“States Open Fiscal Year on Shaky Ground,” Aug. 6, 2003.)

Meanwhile, the group of Republican legislators went back to the Nevada Supreme Court and asked it to reconsider the July 10 ruling. They contended that the ruling and its aftermath had violated the U.S. Constitution by running roughshod over their voting rights and those of Nevada voters at large, and by infringing the right of state citizens to choose their own form of representative government.

Last September, the state high court rejected the lawmakers’ arguments and reaffirmed its earlier opinion. On March 22, the U.S. Supreme Court declined without comment to accept the lawmakers’ appeal.

Still, the dispute over last summer’s budget showdown is not over. A separate legal challenge to the Nevada Supreme Court’s ruling is now pending before the U.S. Court of Appeals for the 9th Circuit, in San Francisco, where it is slated for a hearing the middle of next month.

Related Tags:

Events

Reading & Literacy K-12 Essentials Forum Supporting Struggling Readers in Middle and High School
Join this free virtual event to learn more about policy, data, research, and experiences around supporting older students who struggle to read.
School & District Management Webinar Squeeze More Learning Time Out of the School Day
Learn how to increase learning time for your students by identifying and minimizing classroom disruptions.
Recruitment & Retention Webinar EdRecruiter 2026 Survey Results: How School Districts are Finding and Keeping Talent
Discover the latest K-12 hiring trends from EdWeek’s nationwide survey of job seekers and district HR professionals.

EdWeek Top School Jobs

Teacher Jobs
Search over ten thousand teaching jobs nationwide — elementary, middle, high school and more.
View Jobs
Principal Jobs
Find hundreds of jobs for principals, assistant principals, and other school leadership roles.
View Jobs
Administrator Jobs
Over a thousand district-level jobs: superintendents, directors, more.
View Jobs
Support Staff Jobs
Search thousands of jobs, from paraprofessionals to counselors and more.
View Jobs

Read Next

Law & Courts Appeals Court Sides With Parent Group in Fight Over Ohio School District’s Pronoun Policy
The school system can't bar students from using gender-related language deemed offensive by others.
3 min read
The Ohio statehouse in Columbus is shown on April 15, 2024. An appeals court ruling has uncertain implications for districts across the state.
The Ohio statehouse in Columbus is shown on April 15, 2024. An appeals court ruling has uncertain implications for districts across the state.
Carolyn Kaster/AP
Law & Courts A Former Teacher Shot by Student, 6, Wins $10M Jury Verdict Against Ex-Assistant Principal
The former teacher accused an ex-administrator of ignoring repeated warnings that the child had a gun.
2 min read
Abby Zwerner shares a moment with her mother Julie Zwerner after a verdict was reached in her lawsuit against the assistant principal, Ebony Parker, of Richneck Elementary School during proceedings at Newport News Circuit Court in Newport News, Va. on Thursday, Nov. 6, 2025.
Abby Zwerner shares a moment with her mother Julie Zwerner after a verdict was reached in her lawsuit against the assistant principal, Ebony Parker, of Richneck Elementary School during proceedings at Newport News Circuit Court in Newport News, Va. on Thursday, Nov. 6, 2025.
Kendall Warner/The Virginian-Pilot via AP
Law & Courts Educational Toymakers Sued Over Trump Tariffs. How Is the Supreme Court Leaning?
Most justices appeared skeptical of President Trump's tariff policies, challenged by two educational toymakers.
3 min read
People arrive to attend oral arguments at the Supreme Court on Wednesday, Nov. 5, 2025, in Washington.
People arrive to attend oral arguments at the U.S. Supreme Court on Wednesday, Nov. 5, 2025, in Washington. The court heard arguments in a major case on President Donald Trump's tariff policies, which are being challenged by two educational toy companies.
AP Photo/Mark Schiefelbein
Law & Courts Court Rejects Discipline of Student Whose Post Mocked George Floyd's Death
An appeals court ruled that a student's off-campus social media post is constitutionally protected.
4 min read
Illustration of the arm of Statue of Liberty with various speech bubbles coming out of the top of her torch
DigitalVision Vectors