Metropolitan Water District v. State

*507OPINION

This is an appeal from an order granting respondents’ motion to dismiss on grounds that appellant brought an action to recover taxes paid under a discriminatory method of assessment without having first exhausted administrative remedies.

Appellant, Metropolitan Water District of Southern California, owns electric transmission lines located in Clark County. The Water District’s complaint alleged that from May 29, 1941 to fiscal year 1978-79 it had been assessed for ad valorem property tax purposes by respondents Nevada Department of Taxation and Nevada Tax Commission, and taxed upon this…