Equalization by County Board of Equalization

NRS 361.334. Definitions.

NRS 361.335. Notice of completion of assessment roll and of meeting of county board of equalization.

NRS 361.340. County boards of equalization: Membership; additional panels; clerk; compensation; compliance with regulations; meetings; procedural requirements; attendance of district attorney and assessor.

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.

NRS 361.350. List of assessments increased by county board of equalization; hearing before State Board of Equalization.

NRS 361.355. Complaints of overvaluation or excessive valuation by reason of undervaluation or nonassessment of other property.

NRS 361.356. Appeal to county board of equalization where inequity exists.

NRS 361.357. Appeal to county board of equalization where full cash value of property is less than its taxable value.

NRS 361.360. Appeals to State Board of Equalization.

NRS 361.362. Appeal on behalf of owner of property.

NRS 361.365. Records of hearings of county board of equalization: Format and contents; transmittal to State Board of Equalization; availability to public; duties of complainant who requests transcript.

Equalization by State Board of Equalization

NRS 361.375. State Board of Equalization: Composition; qualifications; terms; removal; compensation; quorum; adoption of and compliance with regulations; staff.

NRS 361.380. Meetings of State Board of Equalization; notice.

NRS 361.385. Public sessions; persons may appear by attorney or file statements.

NRS 361.390. Duties of county assessor; projections for current and upcoming fiscal years. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.390. Duties of county assessor; projections for current and upcoming fiscal years. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.395. Equalization of property values and review of tax rolls by State Board of Equalization; notice of proposed increase in valuation.

NRS 361.400. Appeals from action of county boards of equalization.

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

NRS 361.405. Certification of changes in assessed valuation; notice of increased valuation; duties of county auditors and tax receivers; inclusion of net proceeds of minerals in assessed valuation. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.405. Certification of changes in assessed valuation; notice of increased valuation; duties of county auditors and tax receivers; inclusion of net proceeds of minerals in assessed valuation. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.410. Judicial review: Availability and restrictions; prosecution and defense; burden of proof.

NRS 361.420. Payment of taxes under protest; action for recovery of taxes; limitation of action.

NRS 361.425. Distribution of taxes paid under protest; payment of judgments pursuant to NRS 361.420; duties of county commissioners and Governor pertaining to interest.

NRS 361.430. Burden of proof on plaintiff in action brought under NRS 361.420.

NRS 361.435. Consolidation of actions; venue.