Nellis Housing Corp. v. State

*268OPINION

By the Court,

Merrill, C. J.:

This appeal concerns actions brought by these appellants to recover taxes paid under protest. The taxes were levied for the year 1955-1956 upon possessory interests *269in land located in Clark County. The land itself is owned by the United States and appellants contend that they are improperly being taxed upon the tax-exempt interest of the United States.

This contention was made by appellants before the board of equalization of Clark County, Nevada. The action of the Clark County assessor was sustained by that board. An appeal was then taken to the state board…