McKay v. City of Las Vegas

OPINION

Brian McKay, Attorney General of the State of Nevada (State), appeals from a district court decision holding: (1) that municipal judges have the power to declare state statutes unconstitutional; (2) that NRS 176.059 is a tax statute; and (3) that part of NRS 176.059 which requires courts to collect an assessment against guilty criminal defendants based on the amount of their fine is unconstitutional. The City of Las Vegas (City) and the judges of the municipal courts of Las Vegas are the respondents in this case. We hold that the district court erred in holding that municipal judges…