State v. Pioneer Citizens Bank of Nevada

OPINION

By the Court,

Batjer, J.:

This appeal is from the granting of a motion for summary judgment resulting in a final judgment of the district court wherein the ownership of a structure erected on leased premises by a state bank is recognized; the county assessor is required to assess the taxes against the structure as the real property of the bank; and, the bank is authorized to offset such assessment of taxes against an assessment on its shares of capital stock.

The respondent, Pioneer Citizens Bank of Nevada, hereinafter referred to as the “Bank” is the assignee of “Three C L & S Company,”…