82. Taxes
1. The proscription against taking private property without
just compensation does not apply to taxes. Gibson
v. Mason, 5 Nev. 283 (1869) (#2)
2. "An owner who is dispossessed from his or her land when
it is taken for public use is no longer obligated to pay taxes." Ergo, entitled
to reimbursement for taxes paid after that time. County
of Clark v. Alper, 100 Nev. 382, 395, 685 P.2d 943 (1984) (#68)
3. Taxes/Taking: "'To any extent that one man is compelled
to pay in order to relieve others of a public burden properly resting upon them,
his property is taken for private purposes...." State
v. Boyd, 27 Nev. 249, 256 (1903) (#13)
4. Taxes/Taking/Mandamus: Mandamus will issue to require
the county treasurer to place all moneys collected from city licenses in the
city's general fund; a locality cannot be compelled to pay the debts of another,
for this would be a taking of private property for public use without compensation.
"'A state purpose must be accomplished by state taxation, a county purpose by
county taxation,'" etc. Id. at 256-257 (#13)