CLARK COUNTY BOARD OF COMMISSIONERS
AGENDA ITEM
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Petitioner: |
Steven B. Wolfson, District Attorney |
Recommendation:
title
Approve and authorize an appeal in 180 Land Company, LLC, et al v. County of Clark, EJDC Case No. A-25-916232-C; or take other action as deemed appropriate. (For possible action)
body
FISCAL IMPACT:
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Fund #: |
1010.000 |
Fund Name: |
General Fund |
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Fund Center: |
999010700 |
Funded PGM/Grant: |
N/A |
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Amount: |
TBD |
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Description: |
Miscellaneous court fees and related expenses |
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Additional Comments: |
N/A |
BACKGROUND:
On April 7, 2025, 180 Land Company, LLC, et al (“Plaintiff”) filed a complaint for inverse condemnation and other various claims against Clark County related to taxes levied, assessed and collected from 2017-2025 on various parcels commonly known as the Badlands Golf Course owned by the Plaintiff during the challenged timeframe.
The City of Las Vegas was joined in the lawsuit against Clark County. The complaint demanded that Clark County refund taxes paid on the subject parcels from 2017-2025 due to the City of Las Vegas actions against the Plaintiff, contending that the County has “taken” the taxes and that the City of Las Vegas owned the property in 2017 due to their unlawful actions.
These are the same parcels that were the subject of various lawsuits between the City of Las Vegas and Plaintiff.
In May 2024, the Nevada Supreme Court found that the City of Las Vegas had unconstitutionally taken one of the parcels (35 acres) owned by the Plaintiff. In that decision, the Nevada Supreme Court also found that the City of Las Vegas was liable for additional damages for the Plaintiff's property taxes that it paid to Clark County on the 35 acres.
In December 2024, the City of Las Vegas and Plaintiff resolved all of the inverse condemnation claims through a settlement agreement. The City of Las Vegas paid the Plaintiff $636,000,000 in exchange for ownership of the property and dismissal of all claims (four separate lawsuits) against the City of Las Vegas with prejudice. The next day the City of Las Vegas sold the property to DR Horton for $350 million. The Plaintiff and City of Las Vegas are now seeking reimbursement of property taxes from 2017-2025 from Clark County, which include property taxes distributed to various entities, such as the Clark County School District, State of Nevada, Las Vegas Metropolitan Police Department, Las Vegas Library District and the City of Las Vegas.
The District Court found that the County improperly retained property taxes from 2017-2025 finding that the City of Las Vegas owned the property in 2017 as a result of their unlawful behavior, therefore, the property was tax exempt back to 2017. The Clark County District Attorney’s office and outside counsel believe that this decision is erroneous. Accordingly, the Clark County District Attorney’s Office and its outside counsel hereby request authority to submit an appeal with the Nevada Supreme Court.