Goodwin v. City of Sparks

OPINION

In this appeal we must determine the constitutionality of Chapter 702, 1975 Statutes of Nevada, hereinafter referred to as “Revitalization and Redevelopment Law.”

The Revitalization and Redevelopment Law was passed to specifically enable only the cities of Reno and Sparks to develop and finance certain public improvements. Section 29 of the Act allows the proceeds from the taxable property within a tax increment district to be segregated. As of the date of creation of the district, property tax assessments within the district are frozen for the purpose of allocating tax proceeds to the…