Nevada § 361.400 Appeals from action of county boards of equalization

Nevada Statutes

§ 361.400 — Appeals from action of county boards of equalization

Nevada § 361.400

Title 32REVENUE AND TAXATION

Ch. 361Property

Equalization by State Board of Equalization

This text of Nevada § 361.400 (Appeals from action of county boards of equalization) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 361.400 (2026).

Text

1.The State Board of Equalization shall hear and determine all appeals from the action of each county board of equalization, as provided in NRS 361.360 .

2.No such appeals shall be heard and determined by the State Board of Equalization where overvaluation or excessive valuation of the claimant’s property, or the undervaluation of other property, or nonassessment of other property, was the ground of complaint before the county board of equalization, save upon the terms and conditions provided in NRS 361.350 and 361.355 .

3.No appeal shall be heard and determined save upon the evidence and data submitted to the county board of equalization, unless it is proven to the satisfaction of the State Board of Equalization that it was impossible in the exercise of due diligence to have discovered

Free access — add to your briefcase to read the full text and ask questions with AI

1. The State Board of Equalization shall hear and determine all appeals from the action of each county board of equalization, as provided in NRS 361.360 .
2. No such appeals shall be heard and determined by the State Board of Equalization where overvaluation or excessive valuation of the claimant’s property, or the undervaluation of other property, or nonassessment of other property, was the ground of complaint before the county board of equalization, save upon the terms and conditions provided in NRS 361.350 and 361.355 .
3. No appeal shall be heard and determined save upon the evidence and data submitted to the county board of equalization, unless it is proven to the satisfaction of the State Board of Equalization that it was impossible in the exercise of due diligence to have discovered or secured such evidence and data in time to have submitted the same to the county board of equalization prior to its final adjournment.