VILLAGE LEAGUE TO SAVE INCLINE ASSETS, INC. v. STATE EX REL. BD. OF EQUALIZATION

No. 49358.

194 P.3d 1254 (2008)

VILLAGE LEAGUE TO SAVE INCLINE ASSETS, INC.; Chuck Otto; and V Park, LLC, Petitioners, v. STATE of Nevada ex rel. BOARD OF EQUALIZATION, an Agency of The State of Nevada, Respondent, and Washoe County Ex Rel. Washoe County Assessor and Washoe County Treasurer, Real Parties in Interest.

Supreme Court of Nevada.

October 30, 2008.


Attorney(s) appearing for the Case

Morris Pickering & Peterson and Suellen E. Fulstone, Reno, for Petitioners.

Catherine Cortez Masto, Attorney General, Dawn Nala Kemp, Deputy Attorney General, Carson City, for Respondent.

Richard A. Gammick, District Attorney, E. Terrance Shea, Deputy District Attorney, Washoe County, for Real Parties in Interest.

Before The Court En Banc.


OPINION

By the Court, HARDESTY, J.:

This petition arises out of an ongoing conflict between respondent the Nevada State Board of Equalization, real party in interest the Washoe County Assessor, and taxpayers from the Incline Village and Crystal Bay areas. On March 8, 2006, the Washoe County Board of Equalization issued a general equalization decision for the 2006-2007 tax year, rolling back the taxable valuations...

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