A. Any dispute relating to an overpayment or underpayment of any transient lodging tax must in the first instance be the subject of the following dispute resolution process before either the city or the taxpayer may file a civil court action.
B. The party asserting the dispute must serve a written notice of dispute upon the other party, and, so long as the West Wendover recreation district receives transient lodging tax proceeds from the city, the notice must be provided to the West Wendover recreation district (WWRD) which shall be thereafter considered a party to the dispute, the notice of dispute must be served together with a written statement setting forth the nature of the dispute. The disputing party's position with respect to the dispute, and the technical, legal, or factual information or documentation the disputing party is relying upon to support its position. Within ten (10) days after service of the disputing party's written statement of position, the opposing parties must serve the disputing party a written statement of position setting forth the opposing parties' position with respect to the dispute, and the technical, legal or factual information or documentation the opposing parties are relying upon to support their position.
The parties shall have a period of ten (10) days from the date of service of the disputing party's written statement within which to resolve the dispute by informal negotiations.
C. In the event the parties are unable to resolve the dispute by informal negotiations under the preceding subsection, then the dispute shall be submitted to nonbinding arbitration. The arbitration must commence within thirty (30) days of the termination of the period for informal dispute resolution provided in subsection B of this section and must be conducted by the justice of peace of Eastline township. Each party shall bear its own costs and expenses (including attorney fees) associated with the arbitration. The parties may otherwise resolve any or all disputes at any time before, during or after the arbitration process.
D. In the event the dispute cannot be resolved in accordance with this section, each party shall have the right to take any judicial action available to it under the laws of the state of Nevada. Jurisdiction and venue for any such action shall be the justice court of the applicable township or the fourth judicial district court of the state of Nevada. (Ord. 04-05, 12-7-2004)