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U.S. v. NYE COUNTY, NEVADA

Nos. CV-S-94-656-RLH, CV-S-94-675-RLH, CV-S-94-676-RLH, CV-S-94-677-RLH and CV-S-94-678-RLH.

957 F.Supp. 1172 (1997)

UNITED STATES of America, Plaintiff, v. NYE COUNTY, NEVADA, Bernie C. Merlino, Nye County Assessor; Clark County, Nevada; and J.E. Dutton, Clark County Assessor, Defendants. STATE OF NEVADA, EX REL. Arthur F. WEHRMEISTER, District Attorney of Nye County, Nevada, Plaintiff, v. RAYTHEON SERVICES NEVADA, a Delaware corporation, Defendant. STATE OF NEVADA, EX REL. Arthur F. WEHRMEISTER, District Attorney of Nye County, Nevada, Plaintiffs, v. EG & G ENERGY MEASUREMENTS, INC., a Nevada corporation, Defendant. STATE OF NEVADA, EX REL. Arthur F. WEHRMEISTER, District Attorney of Nye County, Nevada, Plaintiffs, v. WACKENHUT SERVICES, INC., a Florida corporation, Defendant. STATE OF NEVADA, Plaintiff, v. REYNOLDS ELECTRICAL & ENGINEERING, et al., Defendant.

United States District Court, D. Nevada.

January 21, 1997.

Attorney(s) appearing for the Case

Loretta C. Argrett, Gerald A. Role, David M. Katinsky, Alan J.J. Swirski, U.S. Department of Justice, Washington, D.C., Kathryn E. Landreth, United States Attorney, Carlos A. Gonzalez, Asst. U.S. Atty., Las Vegas, NV, for Plaintiffs.

Stewart Bell, District Attorney, Zev E. Kaplan, Deputy District Attorney, Las Vegas, NV, for Clark County & Dutton.

Arthur F. Wehrmeister, Rachel H. Nicholson, Nye County Deputy District Attorneys, Tonopah, NV, for Merlino and Nye County.

Jerald L. Wilkerson, Las Vegas, NV, for Nye County.

Booker T. Evans, Dawson & Associates, Las Vegas, NV, for Wackenhut Services, Inc., Raytheon Services, and EG & G Energy.

DECISION AND JUDGMENT

HUNT, United States Magistrate Judge.

Nye County, Nevada filed four lawsuits in the State Court of Nevada seeking to compel payment of taxes for the beneficial use of Government-owned property which was being used by contractors on the Nevada Test Site, which spans portions of three Nevada counties. The assessment of taxes is made under NRS §§ 361.157 and 361.159 as they currently read based upon amendments thereto, effective...

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