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CITY OF BOULDER CITY v. STATE

No. 20325.

793 P.2d 845 (1990)

CITY OF BOULDER CITY, Nevada, a Political Subdivision of the State of Nevada, Appellant, v. The STATE of Nevada, Richard H. Bryan, In His Capacity as Governor of the State of Nevada; and John P. Comeaux, In His Capacity as Executive Director, Department of Taxation, State of Nevada; county of Clark, State of Nevada, a Political Subdivision of the State of Nevada; City of Las Vegas, a Political Subdivision of the State of Nevada; City of Henderson, a Political Subdivision of the State of Nevada; City of North Las Vegas, a Political Subdivision of the State of Nevada; City of Mesquite, a Political Subdivision of the State of Nevada, Respondents.

Supreme Court of Nevada.

Rehearing Denied August 21, 1990.

Attorney(s) appearing for the Case

B.G. Andrews, City Atty., Boulder City, for appellant.

Brian McKay, Atty. Gen., and John Bartlett, Deputy, Carson City, for respondents Governor Richard H. Bryan and John P. Comeaux.

Rex Bell, Dist. Atty., and S. Mahlon Edwards, Deputy, Las Vegas, for respondent Clark County.

George F. Ogilvie, City Atty., and Val Steed, Deputy, Las Vegas, for respondent City of Las Vegas.

Allison, MacKenzie, Hartman, Soumbeniotis & Russell, Carson City, Shauna M. Hughes, City Atty., Henderson, for respondent City of Henderson.

Richard C. Maurer, City Atty., North Las Vegas, for respondent North Las Vegas.

Tony Terry, City Atty., Las Vegas, for respondent City of Mesquite.

OPINION

PER CURIAM:

On October 29, 1987, the Department of Taxation (the Department) issued a preliminary population estimate report for each city and county in Nevada. Boulder City's estimate was 11,960.

Subsequently, in November 1987 the Department received more complete Census Bureau data, prompting the Department to publish a revised preliminary population estimate. In this revision, Boulder City's population was increased to an estimated 12...

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