County of Clark v. Howard Hughes Co., LLCAnnotate this Case
Respondent owned four parcels of real property in Clark County. Respondent challenged the Clark County Assessor's assessment for the tax year 2011-2012 with the County Board of Equalization, which lowered the valuation. Clark County in turn appealed the revised assessment to the State Board of Equalization, which increased the valuation. Respondent ultimately petitioned the district court in Carson City for judicial review. Clark County and the Assessor filed a motion for change of venue, contending that the action should be maintained in the district court in Clark County because Respondent's property was located outside of Carson City. The district court denied the motion. The Supreme Court affirmed, holding (1) the statute provides that a property owner with property located in any county in the State may file a property tax valuation action in any district court in the state; and (2) the Carson City district court was an appropriate venue for filing the property tax valuation challenge because it was a court of competent jurisdiction as required by Nev. Rev. Stat. 361.420(2).