Nev. Rev. Stat. § 361.360 — Appeals to State Board of Equalization

1.  Any taxpayer aggrieved at the action of
the county board of equalization in equalizing, or failing to equalize, the
value of his or her property, or property of others, or a county assessor, may
file an appeal with the State Board of Equalization on or before March 10 and
present to the State Board of Equalization the matters complained of at one of
its sessions. If March 10 falls on a Saturday, Sunday or legal holiday, the
appeal may be filed on the next business day.
2.  All such appeals must be presented upon
the same facts and evidence as were submitted to the county board of
equalization in the first instance, unless there is discovered new evidence
pertaining to the matter which could not, by due diligence, have been
discovered before the final adjournment of the county board of equalization.
The new evidence must be submitted in writing to the State Board of
Equalization and served upon the county assessor not less than 7 days before
the hearing.
3.  Any taxpayer whose real or personal
property placed on the unsecured tax roll was assessed after December 15 but
before or on the following April 30 may likewise protest to the State Board of
Equalization. Every such appeal must be filed on or before May 15. If May 15 falls
on a Saturday, Sunday or legal holiday, the appeal may be filed on the next
business day. A meeting must be held before May 31 to hear those protests that
in the opinion of the State Board of Equalization may have a substantial effect
on tax revenues. One or more meetings may be held at any time and place in the
State before November 1 to hear all other protests.
4.  The State Board of Equalization may not
reduce the assessment of the county assessor if:
(a) The appeal involves an assessment on property
which the taxpayer has refused or, without good cause, has neglected to include
in the list required of the taxpayer pursuant to NRS 361.265 or if the taxpayer has refused
or, without good cause, has neglected to provide the list to the county
assessor; or
(b) The taxpayer has, without good cause, refused
entry to the assessor for the purpose of conducting the physical examination
authorized by NRS 361.260 .
5.  Any change made in an assessment appealed
to the State Board of Equalization is effective only for the fiscal year for
which the assessment was made. The county assessor shall review each such
change and maintain or remove the change as circumstances warrant for the next
fiscal year.
6.  If the State Board of Equalization
determines that the record of a case on appeal from the county board of
equalization is inadequate because of an act or omission of the county
assessor, the district attorney or the county board of equalization, the State
Board of Equalization may remand the case to the county board of equalization
with directions to develop an adequate record within 30 days after the remand.
The directions must indicate specifically the inadequacies to be remedied. If
the State Board of Equalization determines that the record returned from the
county board of equalization after remand is still inadequate, the State Board
of Equalization may hold a hearing anew on the appellant’s complaint or it may,
if necessary, contract with an appropriate person to hear the matter, develop
an adequate record in the case and submit recommendations to the State Board.
The cost of the contract and all costs, including attorney’s fees, to the State
or the appellant necessary to remedy the inadequate record on appeal are a
charge against the county.