CITY OF FERNLEY v. STATE, DEP'T OF TAX

No. 66851.

366 P.3d 699 (2016)

CITY OF FERNLEY, Nevada, A Nevada Municipal Corporation, Appellant, v. The STATE of Nevada, DEPARTMENT OF TAXATION; The Honorable Dan Schwartz, in his capacity as Treasurer of the State of Nevada; and the Legislature of The State of Nevada, Respondents.

Supreme Court of Nevada.

Rehearing Denied February 19, 2016.


Attorney(s) appearing for the Case

Brownstein Hyatt Farber Schreck, LLP, and Joshua J. Hicks , Las Vegas; Brandi L. Jensen , City Attorney, Fernley; Holley, Driggs, Walch, Fine, Wray, Puzey, Thompson and Clark V. Vellis , Reno, for Appellant.

Adam Paul Laxalt , Attorney General, Gina C. Session , Chief Deputy Attorney General, and Andrea Nichols , Senior Deputy Attorney General, Reno; Brenda J. Erdoes , Legislative Counsel, Kevin C. Powers , Chief Litigation Counsel, and J. Daniel Yu , Principal Deputy Legislative Counsel, Carson City, for Respondents.

We concur: PARRAGUIRRE, C.J., HARDESTY, DOUGLAS, CHERRY, SAITTA, and GIBBONS, JJ.


OPINION

The Nevada Constitution prohibits the Legislature from passing local or special laws "[f]or the assessment and collection of taxes for state, county, and township purposes," Nev. Const. art. 4, § 20, and further requires that "[i]n all cases enumerated in [Section 20], and in all other cases where...

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