Wednesday, April 22, 1998 | 10:14 a.m.
When is a park not a park?
The Nevada Legislature's answer, according to a District Court lawsuit, is when it is a golf course.
The Legislature changed the law in 1997 to delete golf courses from the definition of "park," and that has left the Angel Park Golf Course without a major tax break it has enjoyed since opening nearly a decade ago.
The lawsuit is asking a district judge to declare the statutory change an unconstitutional "special law" because no for-profit business at a park other than golf operations is subject to the tax.
Angel Park Management Corp. filed the lawsuit against the state of Nevada Department of Taxation, Clark County and the Clark County assessor's office, which computes and collects taxes.
Angel Park Golf Course at Summerlin Parkway and Rampart Boulevard sits on 300 acres and includes two 18-hole courses, a clubhouse and a lighted driving range.
The city of Las Vegas contracted in 1988 with Angel Park Management Corp. to build and operate the courses that are open to the public. The city owns 320 acres at the site and has leased another 320 acres from the Bureau of Land Management for 25 years.
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