Legal Opinion
Imperial Palace, Inc. v. State Ex Rel. Department of Taxation
Nevada Supreme Court
Decided December 11, 1992No. 22490, 22909PublishedCited by 14 opinions
1Opinion of the Court
OPINION
2Per curiam
This is a dispute over the taxable value 1 of several multi-million dollar structural improvements to the Imperial Palace Hotel and Casino. The Clark County Board of Equalization, the State Board of Equalization, and the district court upheld the Clark County Assessor’s valuations of the improvements. Appellant contends that the Clark County Assessor overvalued the improvements in the 1990-91 and 1991-92 tax years by over thirty million dollars.
THE FACTS 2
Appellant Imperial Palace (“Imperial”) is the owner of an 8.59 acre parcel of land, with improvements consisting of a casino, a…
3Cases cited8 opinions
- City Council of Reno v. Reno Newspapers, Inc.Nevada Supreme Court · 1989
- Clark County School District v. Local Government Employee-Management Relations BoardNevada Supreme Court · 1974
- Oliver v. SpitzNevada Supreme Court · 1960
- Clark Cty. Sch. Dist. v. Local Gov. Emp. Man. Rel. Bd.Nevada Supreme Court · 1974
- County of Washoe v. Golden Road Motor Inn, Inc.Nevada Supreme Court · 1989
3 more not listed; retrieve them via the Exa API.
4Cited by14 opinions
- State Ex Rel. State Board of Equalization v. BakstNevada Supreme Court · 2006
- State ex rel. State Board of Equalization v. BartaNevada Supreme Court · 2008
- Town of St. John v. State Board of Tax CommissionersIndiana Tax Court · 1996
- Department of Taxation v. Daimler-Chrysler Services North America, LLCNevada Supreme Court · 2005
- City of Atlantic v. Ace Gaming, LLCNew Jersey Tax Court · 2006
9 more not listed; retrieve them via the Exa API.