Articles Posted in Supreme Court of Nevada

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This appeal concerned a dispute between taxpayers from the Incline Village and Crystal Bay areas of Washoe County and Nevada State Board of Equalization concerning the State Board’s failure to equalize property values as required by Nev. Rev. Stat. 361.395 for tax years 2003 through 2005. The district court dismissed the taxpayers’ petition for judicial review of the State Board’s interlocutory administrative order requiring reappraisals of properties around Incline Village and Crystal Bay for the tax years in question. The Supreme Court reversed and instructed the district court to grant, in part, the petition for judicial review and vacated the State Board’s interlocutory administrative order directing reappraisals of the properties, holding (1) this Court has jurisdiction to consider the district court’s dismissal of the petition for judicial review; and (2) the district court erred when it dismissed the petition for judicial review because the State Board exceeded its statutory authority to order reappraisals pursuant to section 361.395. View "Village League To Save Incline Assets, Inc. v. State, Board of Equalization" on Justia Law

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The City of Fernley filed a complaint seeking declaratory and injunctive relief arguing that the Local Government Tax Distribution Account under Nev. Rev. Stat. 360.660 violates the Separation of Powers Doctrine and the prohibition on special or local legislation under Nev. Const. art IV, 20. The district court entered summary judgment in favor of the State. The Supreme Court affirmed, holding that the district court properly found the Local Government Tax Distribution Account to be general legislation because the system is a “general law that applies neutrally to local government entities and is based on classifications that are rationally related to achieving the Legislature’s legitimate government objective of promoting general-purpose governments that have public services.” View "City of Fernley v. State, Dep't of Taxation" on Justia Law