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METRO. WATER DIST. OF SO. CAL. v. STATE

No. 13063.

665 P.2d 262 (1983)

The METROPOLITAN WATER DISTRICT OF SOUTHERN CALIFORNIA, Appellant, v. STATE of Nevada, the Nevada Department of Taxation, Nevada Tax Commission and Clark County, Nevada, Respondents.

Supreme Court of Nevada.

June 22, 1983.

Attorney(s) appearing for the Case

Guild, Hagen & Clark, Reno, for appellant.

D. Brian McKay, Atty. Gen., David M. Norris, Deputy Atty. Gen., Carson City, Robert J. Miller, Dist. Atty., Stanley W. Parry, Deputy Dist. Atty., Las Vegas, for respondents.

OPINION

PER CURIAM:

This is an appeal from an order granting respondents' motion to dismiss on grounds that appellant brought an action to recover taxes paid under a discriminatory method of assessment without having first exhausted administrative remedies.

Appellant, Metropolitan Water District of Southern California, owns electric transmission lines located in Clark County. The Water District's complaint alleged that from May 29, 1941 to fiscal...

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