Nev. Rev. Stat. § 361.356 — Appeal to county board of equalization where inequity exists

1.  An owner of any real or personal
property placed on:
(a) The secured tax roll who believes that his or
her property was assessed at a higher value than another property whose use is
identical and whose location is comparable may appeal the assessment, on or
before January 15 of the fiscal year in which the assessment was made, to the
county board of equalization. If January 15 falls on a Saturday, Sunday or
legal holiday, the appeal may be filed on the next business day.
(b) The unsecured tax roll which was assessed on
or after May 1 and on or before December 15 who believes that his or her
property was assessed at a higher value than another property whose use is
identical and whose location is comparable may appeal the assessment, on or
before the following January 15, to the county board of equalization. If
January 15 falls on a Saturday, Sunday or legal holiday, the appeal may be
filed on the next business day.
2.  Before a person may file an appeal
pursuant to subsection 1, the person must complete a form provided by the
county assessor to appeal the assessment to the county board of equalization.
The county assessor may, before providing such a form, require the person
requesting the form to provide the parcel number or other identification number
of the property that is the subject of the planned appeal.
3.  If the board finds that an inequity
exists in the assessment of the value of the land or the value of the
improvements, or both, the board may add to or deduct from the value of the
land or the value of the improvements, or both, either of the appellant’s
property or of the property to which it is compared, to equalize the
assessment.
4.  In the case of residential property,
the appellant shall cite other property within the same subdivision if
possible.