SUN CITY SUMMERLIN v. STATE, DEP'T TAX.

No. 26419.

944 P.2d 234 (1997)

SUN CITY SUMMERLIN COMMUNITY ASSOCIATION, A Nevada Non-Profit Corporation, Appellant, v. The STATE of Nevada, By and Through its DEPARTMENT OF TAXATION; County of Clark, Nevada; and Mark W. Schofield, Clark County Assessor, Respondents.

Supreme Court of Nevada.

August 28, 1997.


Attorney(s) appearing for the Case

McDonald, Carano, Wilson, McCune, Bergin, Frankovich & Hicks and Andrew P. Gordon, Las Vegas, for Appellant.

Frankie Sue Del Papa, Attorney General, and Norman J. Azevedo and Harry J. Schlegelmilch, Deputy Attorneys General, Carson City; Stewart L. Bell, District Attorney, Zev E. Kaplan, Deputy District Attorney, Clark County, for Respondents.

Woodburn & Wedge, Las Vegas, for Amicus Curiae The Community Association Institute.


OPINION

PER CURIAM:

Sun City Summerlin (Sun City) is a master-planned adult residential community in Las Vegas developed by Del Webb Communities, Inc. (Del Webb). Del Webb developed two golf courses and two recreation centers (the properties) as a part of Sun City and conveyed them to appellant Sun City Summerlin Community Association (the Association), a non-profit corporation. The Clark County Assessor's Office (the county assessor) assessed real...

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