Legal Opinion
County of Washoe v. Golden Road Motor Inn, Inc.
Nevada Supreme Court
Decided June 30, 1989No. 19345PublishedCited by 7 opinions
1Opinion of the Court
OPINION
2Per curiam
The state board of equalization refused to accept the recent sale price of respondent Golden Road Motor Inn’s property (parcel No. 020-254-13) as reflective of its fair market value for tax purposes. The state board observed that the property was developed and had frontage on a busy Reno intersection, and heard evidence that, when sold, the parcel was encumbered by a long-term, below-market lease.
The district court reversed the state board’s decision, holding that the recent sale price was prima facie evidence of the property’s taxable value. Accordingly, the court modified the…
3Cases cited6 opinions
- Omnibus Financial Corp. v. United StatesCourt of Appeals for the Ninth Circuit · 1977
- Lovelace Center for the Health Sciences v. BeachNew Mexico Court of Appeals · 1980
- FIRST AMERICAN TITLE COMPANY OF NEVADA v. StateNevada Supreme Court · 1975
- Upper Peninsula Generating Co. v. City of MarquetteMichigan Court of Appeals · 1969
- Weiss v. StateNevada Supreme Court · 1980
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4Cited by7 opinions
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- Imperial Palace, Inc. v. State Ex Rel. Department of TaxationNevada Supreme Court · 1992
- State, Dept. of Taxation v. Scotsman Mfg. Co.Nevada Supreme Court · 1993
- Berrum v. OttoNevada Supreme Court · 2011
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