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CONVENTION PROPERTIES v. COUNTY ASSESSOR

No. 20629.

793 P.2d 1332 (1990)

CONVENTION PROPERTIES and Nell J. Redfield Trust, Appellants, v. WASHOE COUNTY ASSESSOR, Washoe County Treasurer, County of Washoe and Nevada Tax Commission, Respondents.

Supreme Court of Nevada.

June 28, 1990.

Attorney(s) appearing for the Case

Stephen Conrad Mollath, Reno, for appellants.

Brian McKay, Atty. Gen., Kateri M. Cavin, Deputy Atty. Gen., Carson City, Mills Lane, Dist. Atty., Chester H. Adams, Deputy Dist. Atty., Reno, for respondents.

OPINION

PER CURIAM:

Prior to 1987, appellants' property in Reno was assessed based on an agricultural use tax deferment. Subsequently, the Washoe County Assessor determined that, pursuant to amendments of NRS 361A.031, the property had been converted to a higher use because of appellants' actions towards selling the property for commercial and residential development. Accordingly, the assessor applied a higher...

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