County of Clark v. Howard Hughes Co.

OPINION

By the Court,

Cherry, J.:

In this appeal, we consider whether a property owner whose property is located outside of Carson City may file a petition for judicial review from a State Board of Equalization property tax valuation in the First Judicial District Court in Carson City. We conclude that the First Judicial District Court is an appropriate venue for filing a property tax valuation challenge, irrespective of the physical location of the property, because it is a “court of competent jurisdiction in the State of Nevada” as required by NRS 361.420(2). We further conclude that the…