United States v. Nye County Nevada Bernie C. Merlino, Nye County Assessor

DAVID R. THOMPSON, Circuit Judge:

The United States challenges Nye County’s imposition of a tax on Areata Associates, Inc. (Areata), a defense contractor. The United States argues that the tax violates the Constitution because it, in effect, is a tax upon property of the United States. The district court entered judgment for the United States, enjoined further assessments of the tax by the County and adjudged the County liable for the taxes previously paid. We hold that the tax Nye County levied on Areata is an ad valorem tax on property owned by the United States government. As such, the…