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MINERAL COUNTY v. STATE, BD. OF EQUALIZATION

No. 40609.

119 P.3d 706 (2005)

MINERAL COUNTY; Mineral County Board of Commissioners; and Mineral County Assessor, Appellants, v. The STATE of Nevada, BOARD OF EQUALIZATION and Day & Zimmerman Hawthorne Corporation, Respondents.

Supreme Court of Nevada.

September 15, 2005.

Attorney(s) appearing for the Case

Andrew A. List, Carson City; Rachel H. Nicholson, Canonsburg, Pennsylvania, for Appellants.

Brian Sandoval, Attorney General, and Dawn Nala Kemp, Deputy Attorney General, Carson City, for Respondent State Board of Equalization.

Hawkins Folsom & Muir and Gordon R. Muir, Reno, for Respondent Day & Zimmerman Hawthorne Corporation.

Noel Waters, District Attorney, and Mary-Margaret Madden, Deputy District Attorney, Carson City, for Amicus Curiae Carson City County Assessor.

Before the Court En Banc.

OPINION

MAUPIN, J.

In this appeal, we consider whether a county may seek judicial review of decisions issued by the State Board of Equalization (State Board) under NRS Chapter 233B, the Nevada Administrative Procedure Act (APA). We conclude that it may.

FACTS AND PROCEDURAL HISTORY

Day & Zimmerman Hawthorne Corporation (DZHC) contracts with the federal government to manage and maintain the Hawthorne Ammunition Depot in...

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