Nevada Tax Commission v. Southwest Gas Corp.

497 P.2d 308 (1972)

NEVADA TAX COMMISSION, Appellant,

v.

SOUTHWEST GAS CORPORATION, Respondent.

No. 6593.

Supreme Court of Nevada.

May 19, 1972.

Robert List, Atty. Gen. and Irwin Aarons, Deputy Atty. Gen. (Tax Commission) Carson City, for appellant.

Guild, Hagen & Clark and Jack B. Ames, Reno, for respondent.

OPINION

THOMPSON, Justice:

This appeal is from a judgment in an action brought by Southwest Gas to recover taxes paid under protest. At issue is whether the Nevada Tax Commission properly applied its valuation formula for property tax assessment purposes to Nevada Northern Gas Company for the…