The Court determined whether a regulation promulgated by the Nevada Tax Commission to value remainder parcels of real property for tax abatement purposes applies retroactively, and if so, whether it violates Article 10, Section 1 of the Nevada Constitution.
Gorlin, Lee, "Summary of County of Clark v. LB Properties, Inc., 129 Nev. Adv. Op. 96" (2013). Nevada Supreme Court Summaries. 32.