Nevada Statutes
§ 361.430 — Burden of proof on plaintiff in action brought under NRS 361.420
Nevada § 361.430
JurisdictionNevada
Title 32REVENUE AND TAXATION
Ch. 361Property
Equalization by State Board of Equalization
This text of Nevada § 361.430 (Burden of proof on plaintiff in action brought under NRS 361.420) 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. § 361.430 (2026).
Text
In every action brought under the provisions of NRS 361.420, the burden of proof shall be upon the plaintiff to show by clear and satisfactory evidence that any valuation established by the Nevada Tax Commission or the county assessor or equalized by the county board of equalization or the State Board of Equalization is unjust and inequitable.
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Related
State Ex Rel. State Board of Equalization v. Bakst
148 P.3d 717 (Nevada Supreme Court, 2006)
State ex rel. State Board of Equalization v. Barta
188 P.3d 1092 (Nevada Supreme Court, 2008)
Imperial Palace, Inc. v. State Ex Rel. Department of Taxation
843 P.2d 813 (Nevada Supreme Court, 1992)
STATE EX REL. BD. OF EQUALIZATION v. Barta
188 P.3d 1092 (Nevada Supreme Court, 2008)
Mineral County v. State, Board of Equalization
119 P.3d 706 (Nevada Supreme Court, 2005)
County of Washoe v. Golden Road Motor Inn, Inc.
777 P.2d 358 (Nevada Supreme Court, 1989)
Barta v. State, Bd. of Equalization
(Nevada Supreme Court, 2013)
Legislative History
[Part 11:177:1917; A 1933, 128 ; 1953, 576 ]—(NRS A 1975, 1670 ; 1977, 1052 )
Nearby Sections
15
§ 361.010
Definitions§ 361.013
“Billboard” defined§ 361.015
“Bona fide resident” defined§ 361.017
“Camper shell” defined§ 361.020
“Fiscal year” defined§ 361.025
“Full cash value” defined§ 361.027
“Geothermal resource” defined§ 361.028
“Manufactured home” defined§ 361.029
“Mobile home” defined§ 361.030
“Personal property” defined§ 361.040
“Resident” defined§ 361.042
“Slide-in camper” defined§ 361.043
“Taxable value” definedCite This Page — Counsel Stack
Bluebook (online)
Nevada § 361.430, Counsel Stack Legal Research, https://law.counselstack.com/statute/nv/361.430.