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COUNTY OF CLARK v. HOWARD HUGHES CO.

No. 60790.

305 P.3d 896 (2013)

COUNTY OF CLARK, Nevada; and Michele Shafe, in her Official Capacity as Clark County Assessor, Appellants, v. HOWARD HUGHES COMPANY, LLC, A Foreign Limited Liability Company Authorized to do Business in Nevada, Respondent.

Supreme Court of Nevada.

July 3, 2013.

Attorney(s) appearing for the Case

Steven B. Wolfson , District Attorney, and Paul D. Johnson , Deputy District Attorney, Clark County, for Appellants.

Lionel Sawyer & Collins and Max Couvillier , William J. McKean , and Paul D. Bancroft , Reno, for Respondent.

BEFORE HARDESTY, PARRAGUIRRE and CHERRY, JJ.

OPINION

By the Court, CHERRY, J.:

In this appeal, we consider whether a property owner whose property is located outside of Carson City may file a petition for judicial review from a State Board of Equalization property tax valuation in the First Judicial District Court in Carson City. We conclude that the First Judicial District Court is an appropriate venue for filing a property tax valuation challenge, irrespective of the physical location of the...

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