NRS 361.402 - Direct appeals to State Board of Equalization from valuation by Department of certain property used in connection with mining.

NV Rev Stat § 361.402 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

1. Any person, firm, company, association or corporation claiming overvaluation or excessive valuation of its property in this State that is appraised and assessed by the Department pursuant to NRS 362.100 is entitled to a hearing before the State Board of Equalization to appeal 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.

2. Every appeal to the State Board of Equalization described in subsection 1 must be filed not later than January 15. If January 15 falls on a Saturday, Sunday or legal holiday, the appeal may be filed on the next business day.

(Added to NRS by 2015, 1084)