Schulz Partners v. State, Bd. of Equalization ( 2014 )

 On appeal Schulz raises over twenty issues; however, we
choose to discuss only three: (1) whether Schulz owns the beach area that
abuts his property on Lake Tahoe; (2) whether the assessment of Schulz's
property is just and equitable; and (3) whether NRS 321.595 is
unconstitutional and whether its application amounts to a taking of
Schulz's property interest without just compensation.
"In reviewing orders resolving petitions for judicial review
that challenge State Board decisions," this court presumes that the State
Board's determinations are valid. State Bd. of Equalization v. Bakst, 122
Nev. 1403, 1408, 148 P.3d 717, 721 (2006). The taxpayer can overcome
this presumption only by presenting clear and satisfactory evidence that
the State Board's valuation was based on a fundamentally wrong
principle, the Board refused to exercise its best judgment, or that the
assessment was so excessive it implies fraud and bad faith. Id. at 1409,
148 P.3d at 721.
After full consideration, we determine that all of Schulz's
arguments lack merit. In Schulz v. Zephyr Cove Property Owners
Association, Inc., Docket No. 18344, we determined that Schulz's did not
own the beach area abutting his property; see also Schulz Partners, LLC v.
Zephyr Cove Property Owners Association Inc. Docket No. 55006
consolidated with Docket No. 55557 (Order of Affirmance, July 5, 2011),
therefore, issue preclusion bars Schulz from re-litigating the matter. See
Five Star Capital Corp. v. Ruby, 124 Nev. 1048, 1055, 194 P.3d 709, 713
(2008). Douglas County's and the Douglas County Assessor's assessment
of Schulz's property was just and equitable because the assessor used an
appropriate method under NRS 361.227 to determine the property's value.
NRS 321.595 is constitutional under the public trust doctrine.
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See Lawrence v. Clark Cnty., 127 Nev. „ 254 P.3d 606, 612 (2011).
Lastly, Schulz could not have suffered a taking because it did not have a
property interest in the land it claims that the state took. See McCarran
Int'l Airport v. Sisolak, 122 Nev. 645, 658, 137 P.3d 1110, 1119 (2006).
Accordingly, we
ORDER the judgment of the district court AFFIRMED.
,
Hardesty
>LAI Inca , J.
Douglas
CIAPA1 ) J.
Cherry
,/
1
cc: Hon. James Todd Russell, District Judge
Harry W. Swainston
Douglas County District Attorney/Minden
Attorney General/Carson City
Carson City Clerk
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