On June 23, 2002, at 2230 Pacific daylight time, a Cessna 172N, N160RA, came to rest in a concrete drainage ditch while attempting to enter taxiway C after landing at the North Las Vegas Airport (VGT), Las Vegas, Nevada. The airplane, owned by L J Air, Inc., and rented by the pilot, was operated under the provisions of 14 CFR Part 91. The airplane sustained substantial damage. The commercial pilot and three passengers were not injured. Visual meteorological conditions prevailed for the local area flight, and no flight plan had been filed. The flight departed VGT about 2150, and was scheduled to terminate at VGT. According to the pilot, he and his passengers were going towards Red Rocks to watch the sunset. They had flown about 50 minutes before returning to VGT. After landing the pilot taxied clear of runway 7 at taxiway C. He stated that he entered taxiway C using a 90-degree turn, as "required on Taxiway E." He used the taxiway lights for orientation, "presuming that taxiway C was also a [90-degree] exit." The pilot further indicated that taxiway lights located at the intersections of runway 7 and taxiway C and taxiway A were not visible due to an inoperative landing/taxi light on the airplane. The pilot continued to taxi the airplane off the pavement and into a concrete drainage area. The pilot stated that the only discrepancy with the airplane was that the landing/taxi light did not work, but he knew that prior to departure from VGT. He reported that there were no other mechanical anomalies noted with the airplane.