MARTHA ESLY CARMONA v. STATE OF NEVADA DEPARTMENT OF TAXATION NEVADA TAX COMMISSION SHARON BYRAM AND THOM SHEETS (2026)

ORDER DISMISSING APPEAL

This is a pro se appeal of a district court order denying and dismissing, in part, appellant's petition for judicial review of a decision of the Nevada Tax Commission. First Judicial District Court, Carson City; Kristin Luis, Judge.

Preliminary review of the documents before this court reveals a jurisdictional defect. Specifically, it appears that claims remain pending against parties below such that the order challenged on appeal is not appealable as a final judgment under NRAP 3A(b)(1). See also NRAP 233B.150 (allowing appeal from a final judgment after judicial review of an administrative decision). A final judgment is one that finally resolves all claims and issues against all parties to an action and leaves nothing to the district court's consideration except post-judgment issues. See Lee v. GNLV Corp., 116 Nev. 424, 426, 996 P.2d 416, 417 (2000).

Here, the order challenged on appeal only dismisses appellant's petition as to 4 of the 12 respondents named below and, therefore, does not resolve all issues as to all parties. Additionally, as respondents point out in their response to appellant's docketing statement, it appears the case is still ongoing in the district court. This court has jurisdiction to consider an appeal only when the appeal is authorized by statute or court rule. See Brown v. MHC Stagecoach, LLC, 129 Nev. 343, 345, 301 P.3d 850, 851 (2013). No statute or court rule appears to authorize an appeal from the challenged order. This court lacks jurisdiction and

ORDERS this appeal DISMISSED.¹

Stiglich, J.

Cadish, J.

Lee, J.

FOOTNOTES

1.   Given this dismissal, respondents’ motion to dismiss this appeal for lack of jurisdiction and appellant's motion for stay pending appeal are denied as moot.