State Board of Equalization v. Sierra Pacific Power Co.

OPINION

By the Court,

Mowbray, J.:

This appeal is focused upon the method used by appellant, the State Board of Equalization, in assessing the value of the property of respondent Sierra Pacific Power Company (hereinafter referred to as “Sierra”). The district court in passing on the ruling of the Board held in its judgment below that the Board had failed to follow the notice and hearing requirements of the Nevada Administrative Procedure Act, and, therefore, that the Board’s ruling was invalid. We agree. The district court went further and also ordered the Board to direct the tax receiver of…