Nevada Statutes
§ 361A.273 — Appeal from determination or valuations
Nevada § 361A.273
JurisdictionNevada
Title 32REVENUE AND TAXATION
Ch. 361ATaxes
PARTIAL DEFERRED TAXATION AND RECAPTURE OF TAX
This text of Nevada § 361A.273 (Appeal from determination or valuations) 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. § 361A.273 (2026).
Text
1. An owner of property who receives a notice of conversion which is postmarked on or after July 1 and before December 16 may appeal in the manner provided in NRS 361.355 :
(a)The determination that the property has been converted to a higher use; and
(b)The valuations for the years described in the notice,
Ê to the board of equalization of the county in which the property is located.
2. An owner who receives a notice of conversion which is postmarked on or after December 16 and before July 1 may appeal, not later than July 15 of the ensuing fiscal year:
(a)The determination that the property has been converted to a higher use; or
(b)The valuations for the years described on the notice,
Ê directly to the State Board of Equalization.
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Related
§ 361.355
Nevada § 361.355
Legislative History
(Added to NRS by 1987, 672 ; A 1993, 182 )
Nearby Sections
15
§ 361A.010
Definitions§ 361A.020
“Agricultural real property” defined§ 361A.030
“Agricultural use” defined§ 361A.031
“Converted to a higher use” defined§ 361A.0315
“Golf course” defined§ 361A.032
“Higher use” defined§ 361A.040
“Open-space real property” defined§ 361A.050
“Open-space use” defined§ 361A.060
“Owner” defined§ 361A.065
“Parcel” defined§ 361A.090
Legislative declaration§ 361A.100
Application by ownerCite This Page — Counsel Stack
Bluebook (online)
Nevada § 361A.273, Counsel Stack Legal Research, https://law.counselstack.com/statute/nv/361A.273.