Attorney General v. Nevada Tax Comm'n

OPINION

By the Court,

Hardesty, J.;

Nevada’s Open Meeting Law, NRS 241.020, provides that all meetings of public bodies must be open to the public unless a statutory exception clearly and unambiguously exempts a particular proceeding. Respondents claim that the version of NRS 360.247 in effect at the time of the events in issue 1 created a complete exception to the Open Meeting Law and granted respondent Nevada Tax Commission the discretion to close an entire taxpayer appeal. We conclude that respondents’ overbroad interpretation of the statutory exception would eviscerate the Open Meeting Law’s…