LAS VEGAS (KTNV) — Here we go again. Just when it seemed that the persistent battle over Badlands was finally over, Clark County is still continuing in court, meaning taxpayers will continue to be on the hook as legal proceedings continue.
The latest legal volley stems from a lawsuit over property taxes that was originally filed against Clark County by former Badlands landowner Yohan Lowie/180 Land and the City of Las Vegas.
Back in January, I told you how District Court Judge Tierra Jones ruled the county illegally collected property taxes on public land. That's because the county continued collecting property taxes even after courts ruled the city had illegally taken Lowie's land.
JANUARY: Clark County faces likely $13 million bill after losing Badlands tax case
"Clark County entirely ignored the District Court orders and the Nevada Supreme Court Badlands decision, which was right on point. And it ignored United States Supreme Court precedent that taxes are not due on public property. It doesn't seem right. It doesn't seem reasonable. It's not logical. It's not legal," Lowie's attorney, Jim Leavitt, previously told me.
Leavitt says Lowie and the City of Las Vegas tried to work with Clark County to get their money back, but the county refused, forcing them to file suit.
"And it's not just the taxes," I pointed out. "It's fines and penalties that they assessed on top of the taxes."
"Absolutely," Leavitt said. "[which] brings up another reason why Clark County's conduct is so egregious here."
Judge Jones ruled that the County must reimburse Lowie and the City $8.3 million. When attorney fees and costs are added, the total bill for county taxpayers will likely exceed $13 million.
Now, the County is appealing that judgment. In a Tuesday press release, a county spokesperson said the Clark County District Attorney's office believes the ruling in favor of Lowie and the City of Las Vegas was "an abuse of discretion by the District Court, and ignored a previous Nevada Supreme Court ruling that the City of Las Vegas was responsible for the payment of taxes."
The county's statement reads in part:
“Clark County today received approval from the Board to file a Writ of Mandamus which seeks to correct an abuse of discretion by the District Court regarding a property tax dispute involving the Badlands parcels.
It is disappointing that both the City of Las Vegas and the District Court have sought to shift this responsibility to the County and take properly levied taxes from the entities, which include schools, law enforcement, and first responders, that received their portion of the properly collected property tax which totals $8 million.”
When looking at where the property tax money went, Clark County officials said the following organizations received some of those funds:
- Clark County
- Clark County School District
- Las Vegas Metropolitan Police Department
- State of Nevada
- City of Las Vegas
- City of Las Vegas Fire
- Indigent Assistance Programs
- Las Vegas - Clark County Library District
- Clark County Family Court
- State Cooperative Extension
- LVMPD 911 Fund
In addition to the Writ of Mandamus, the district attorney's office is also looking to file a third-party complaint and/or counterclaims against the City of Las Vegas.
In response to the County's press release, Attorney Jim Leavitt said, "The County Commissioners today voted to appeal the well-reasoned district court orders by Judge Tierra Jones. It is clear these Commissioners were not well informed on the facts of the case.
District Court Judge Tierra Jones read the detailed pleadings submitted to the Court, held a 3 hour evidentiary hearing, and took the matter under advisement for 2 months and then entered detailed findings of fact and conclusions of law ordering the County to reimburse the real property taxes paid on the 250 Acre Property. The Landowners are confident the Nevada Supreme Court will affirm the well-reasoned decision by Judge Jones.
The County’s statements to the public today leaves out important facts, including the fact that the City and the Landowners’ counsel met with the County prior to the lawsuit on the tax issue, presented the County with numerous district court orders and the Nevada Supreme Court 180 Land decision that uniformly hold past real property taxes were not due on the 250 Acres and outstanding taxes were not due. The County ignored this uniform body of law and, not only refused to reimburse the past real property taxes, but also forced the payment of the outstanding taxes with fines and penalties. This County action is the sole cause of the pending lawsuits."
I also asked the City for comment and received the following statement:
"After the court joined the city into this case, Judge Jones read all the briefs, heard the arguments of the parties, and correctly ruled that the county is liable for the improper collection of property taxes. We believe the Supreme Court will uphold the judge’s analysis and decision."
The City of Las Vegas is already on the hook after they illegally seized land from Lowie, who then filed multiple lawsuits and won in every court at every level. That has led to city taxpayers paying out $636 million as part of a settlement with Lowie. The city is planning to pay $286 million of that, and has sold the land to Lennar homes for $350 million, which will cover the rest.
"As a result, the city will tighten our belt for a while," Mayor Shelley Berkley said in April. "Some projects have been put on hold for a while, but we are moving forward."
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