Nev. Rev. Stat. § 361.402 — Direct appeals to State Board of Equalization from valuation by Department of certain property used in connection with mining

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