Legal Opinion
Mineral County v. State, Board of Equalization
Nevada Supreme Court
Decided September 15, 2005No. 40609PublishedCited by 9 opinions
1Opinion of the Court
*534OPINION
By the Court,
Maupin, J.:
In this appeal, we consider whether a county may seek judicial review of decisions issued by the State Board of Equalization (State Board) under NRS Chapter 233B, the Nevada Administrative Procedure Act (APA). We conclude that it may.
FACTS AND PROCEDURAL HISTORY
Day & Zimmerman Hawthorne Corporation (DZHC) contracts with the federal government to manage and maintain the Hawthorne Ammunition Depot in Mineral County, Nevada. DZHC disputed Mineral County’s valuations of the depot for tax years 1998-1999 and 2000-2001. As a result, the State Board reviewed the…
2Cases cited4 opinions
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- University & Community College System v. Nevadans for Sound GovernmentNevada Supreme Court · 2004
- Gilman v. Nevada State Board of Veterinary Medical ExaminersNevada Supreme Court · 2004
- State Industrial Insurance System v. MillerNevada Supreme Court · 1996
3Cited by9 opinions
- Village League to Save Incline Assets, Inc. v. State ex rel. Board of EqualizationNevada Supreme Court · 2008
- Century Steel, Inc. v. State, Division of Industrial Relations, Occupational Safety & Health SectionNevada Supreme Court · 2006
- County of Clark v. Howard Hughes Co.Nevada Supreme Court · 2013
- Capitol Indemnity Corp. v. State, Department of Business & Industry, Consumer Affairs DivisionNevada Supreme Court · 2006
- Mineral County v. State, Board of EqualizationNevada Supreme Court · 2005
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