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MONTAGE MARKETING v. WASHOE COUNTY

No. 59063.

419 P.3d 129 (2018)

134 Nev. Adv. Opn. 39

MONTAGE MARKETING, LLC, f/k/a Montage Marketing Corporation, a Delaware Limited Liability Company, Appellant, v. WASHOE COUNTY EX REL. WASHOE COUNTY BOARD OF EQUALIZATION; and Washoe County Assessor John Wilson, Respondents.

Supreme Court of Nevada.

May 31, 2018.

Attorney(s) appearing for the Case

Maupin, Cox & LeGoy and Rick R. Hsu and Debra O. Waggoner , Reno, for Appellant.

Christopher J. Hicks , District Attorney, and Herbert B. Kaplan , Deputy District Attorney, Washoe County, for Respondents.

BEFORE CHERRY, HARDESTY and PARRAGUIRRE, JJ.

OPINION

In this appeal, we consider the appropriate method for assessing the taxable value of fully developed but unsold condominium units held by the developer. This case arises from a decision by the State Board of Equalization finding that the county assessor properly assessed each unsold condominium...

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