Opinion
86234
04-03-2023
WILLIAM ALLEN GOLDAPP, JR., Appellant, v. THE STATE OF NEVADA, EX REL; STATE BOARD OF EQUALIZATION; CLARK COUNTY; CLARK COUNTY ASSESSOR; AND NEVADA DEPARTMENT OF TAXATION, Respondents.
UNPUBLISHED OPINION
ORDER DISMISSING APPEAL
This is a pro se appeal from an order granting appellant's petition for judicial review. Eighth Judicial District Court, Clark County; Gloria Sturman, Judge.
Review of the documents submitted to this court pursuant to NRAP 3(g) reveals several jurisdictional defects. Specifically, the district court's order remands the matter to the State Board of Equalization for further proceedings. An order of remand is generally not appealable as a final judgment. See, e.g., Wells Fargo Bank, N.A. v. O'Brien, 129 Nev. 679, 310 P.3d 581 (2013); Ayala v. Caesars Palace, 119 Nev. 232, 71 P.3d 490 (2003); Lee v. GNLV Corp., 116 Nev. 424, 426, 996 P .2d 416, 417 (2000) (clarifying that a final judgment disposes of all the issues presented in the case, leaving nothing for the future consideration of the court, except for certain postjudgment issues).
Second, it appears that appellant is not an aggrieved party with standing to appeal. See NRAP 3A(a); Valley Bank of Nev. v. Ginsburg, 110 Nev. 440, 874 P.2d 729 (1994). The district court's order appears to grant appellant the relief requested by remanding to the State Board of Equalization to allow appellant to respond to the assessor's increased valuation of appellant's properties.
Finally, the notice of appeal was filed after the timely filing of a tolling motion for reconsideration and before the tolling motion has been formally resolved. The district court docket entries indicate that a hearing on the motion has been set for April 11, 2023. A timely tolling motion terminates the 30-day appeal period, and a notice of appeal is of no effect if it is filed after such a tolling motion is filed, and before the district court enters a written order finally resolving the motion. See NRAP 4(a)(4); AA Prima Builders, LLC v. Washington, 126 Nev. 578, 245 P.3d 1190 (2010). This court lacks jurisdiction and
ORDERS this appeal DISMISSED.
CADISH, J., PICKERING, J., BELL, J.
HON. GLORIA STURMAN, DISTRICT JUDGE