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LIST v. WHISLER

No. 14440.

660 P.2d 104 (1983)

Governor Robert LIST; nevada Tax Commission, Roy E. Nickson, Executive Director of the Department of Taxation, State of Nevada and Legislative Commission of the State of Nevada, Appellants, v. T.L. WHISLER, Maj. USMC, Retired, et al., Respondents.

Supreme Court of Nevada.

Rehearing Denied June 10, 1983.

Attorney(s) appearing for the Case

D. Brian McKay, Atty. Gen., Frank Daykin, Legislative Counsel, Carson City, for appellants.

Robert J. Miller, Dist. Atty., William P. Curran, County Counsel and James M. Bartley, Chief Civil Deputy Dist. Atty., John P. Foley, Las Vegas, for respondents.

OPINION

GUNDERSON, Justice:

This appeal arises out of a taxpayers' suit challenging certain 1981 amendments to Nevada tax statutes as violative of the Nevada and United States Constitutions. In our view, such challenge lacks merit. The relevant background follows.

In 1981, the Nevada Legislature undertook a comprehensive revision of the state's tax structure. The primary components of this effort were contained...

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