United States of America: Aerojet General Corp. v. State Ex Rel. Beko

OPINION

By the Court,

Zenoff, C. J.:

This is a taxpayer’s suit challenging two taxing statutes, appellants’ intention being to recover taxes paid under protest.

In 1965 the Nevada Legislature enacted two revenue statutes, NRS 361.157 and 361.159 (1965 Nev. Stats., ch. 432), which were designed to place on the county tax rolls property, otherwise exempt, utilized in connection with a business conducted for profit. Pursuant to this statute, the Nye County Assessor levied taxes against the appellant contractors, each of whom is a private corporation engaged in a for-profit business and qualified to…