Recanzone v. Nevada Tax Commission

OPINION

By the Court,

Zenoff, J.:

In 1968, Robert O. Barkley became the county assessor of Churchill County, Nevada. Pursuant to the directives of NRS 361.260, he commenced to reappraise and reassess all real property located in the county. Barkley planned to complete this task within a period of five years. It is conceded that he diligently utilized all resources at his disposal in pursuing his plan of reappraisal and reassessment and that concomitantly he attempted to obtain additional manpower and money to expedite completion of the task at the earliest time. Although unsuccessful in this…