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FIRST AMERICAN TITLE COMPANY OF NEVADA v. STATE

No. 7892.

543 P.2d 1344 (1975)

FIRST AMERICAN TITLE COMPANY OF NEVADA, as Successor to Nevada Title and Guaranty Company, Appellant, v. The STATE of Nevada, County of Douglas, and the Nevada State Tax Commission, Respondents.

Supreme Court of Nevada.

December 30, 1975.

Attorney(s) appearing for the Case

Albert F. Pagni and Vargas, Bartlett & Dixon, Reno, for appellant.

Robert List, Atty. Gen., and James D. Salo, Deputy Atty. Gen., Carson City, Howard D. McKibben, Dist. Atty., Douglas County, Minden, for respondents.

OPINION

PER CURIAM:

Appellant paid, under protest, property taxes on land located in Douglas County. Subsequent to payment, appellant instituted this action attacking the assessed valuation of the property, pursuant to NRS 361.420.1 The district court granted respondent's motion to dismiss because appellant failed to challenge the valuation before the county and state boards of equalization...

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