Nev. Rev. Stat. § 361.403 — Direct appeals to State Board of Equalization from valuations of Nevada Tax Commission

NRS  361.403    Direct appeals to State Board of Equalization from valuations of
Nevada Tax Commission.
1.  Any person, firm, company, association
or corporation, claiming overvaluation or excessive valuation of its property
in this State; or
2.  Any representative of any local
government entity or the Department claiming undervaluation, overvaluation or
nonassessment of any property in the State,
Ê solely by
reason of the valuation placed thereon by the Nevada Tax Commission pursuant to
NRS 361.320 or 361.325 , whether or not it is apportioned
pursuant to NRS 361.321 or 361.323 , is entitled to a hearing before
the State Board of Equalization to protest 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.