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NRS 361.342 - Date of postmark deemed date of filing of appeal.

NV Rev Stat § 361.342 (2019) (N/A)
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1. Except as provided in subsection 2, any appeal to the county board of equalization filed by mail shall be deemed to be filed on the date of the postmark dated by the post office on the envelope in which the appeal was mailed.

2. If the postmarked date on an envelope in which an appeal was mailed is illegible or omitted, the appeal shall be deemed filed on the date it was received by the county board of equalization.

3. A postmark provided by a postage meter, a postage vending machine, any postage purchased through the Internet or any other form of dated postage which is not directly postmarked by the post office does not establish that an appeal is timely filed.

(Added to NRS by 2015, 1205)

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NRS 361.340 - County boards of equalization: Membership; additional panels; clerk; compensation; compliance with regulations; meetings; procedural requirements; attendance of district attorney and assessor.
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NRS 361.345 - Power of county board of equalization to change valuation of property; review of changes in valuation and estimation of certain property by county assessor; notice of addition to assessed valuation.