Nevada § 361.403 Direct appeals to State Board of Equalization from valuations of Nevada Tax Commission

Nevada Statutes

§ 361.403 — Direct appeals to State Board of Equalization from valuations of Nevada Tax Commission

Nevada § 361.403

Title 32REVENUE AND TAXATION

Ch. 361Property

Equalization by State Board of Equalization

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Bluebook

Nev. Rev. Stat. § 361.403 (2026).

Text

1.Any person, firm, company, association or corporation, claiming overvaluation or excessive valuation of its property in this State; or

2.Any representative of any local government entity or the Department claiming undervaluation, overvaluation or nonassessment of any property in the State, Ê solely by reason of the valuation placed thereon by the Nevada Tax Commission pursuant to NRS 361.320 or 361.325 , whether or not it is apportioned pursuant to NRS 361.321 or 361.323 , is entitled to a hearing before the State Board of Equalization to protest any assessment resulting therefrom, without appearing before or requesting relief from the county board of equalization. If a hearing is held, evidence of the valuation of the property in which the value is determined by using appropriate appr

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1. Any person, firm, company, association or corporation, claiming overvaluation or excessive valuation of its property in this State; or
2. Any representative of any local government entity or the Department claiming undervaluation, overvaluation or nonassessment of any property in the State,
Ê solely by reason of the valuation placed thereon by the Nevada Tax Commission pursuant to NRS 361.320 or 361.325 , whether or not it is apportioned pursuant to NRS 361.321 or 361.323 , is entitled to a hearing before the State Board of Equalization to protest any assessment resulting therefrom, without appearing before or requesting relief from the county board of equalization. If a hearing is held, evidence of the valuation of the property in which the value is determined by using appropriate appraisal standards must be submitted to the State Board of Equalization.