Clark County v. City of Los Angeles

OPINION

By the Court,

Zenoff, J.:

The City of Los Angeles, its Department of Water and Power, and The Metropolitan Water District of Southern California protested the imposition of property taxes against them for their use of Hoover Dam power generating equipment which was located within the boundaries of Clark County. The trial court granted judgment that the taxes were illegally imposed from which Clark County appeals.

Hoover Dam is owned by the United States of America and is operated through the Bureau of Reclamation, Department of the Interior. The Dam straddles the Colorado River at a point…