Nev. Rev. Stat. § 361.410 — Judicial review: Availability and restrictions; prosecution and defense; burden of proof

NRS  361.410    Judicial review: Availability and restrictions; prosecution and
defense; burden of proof.
1.  No taxpayer may be deprived of any
remedy or redress in a court of law relating to the payment of taxes, but all
such actions must be for redress from the findings of the State Board of Equalization,
and no action may be instituted upon the act of a county assessor or of a
county board of equalization or the Nevada Tax Commission until the State Board
of Equalization has denied complainant relief. This subsection must not be
construed to prevent a proceeding in mandamus to compel the placing of
nonassessed property on the assessment roll.
2.  The Nevada Tax Commission or the
Department, in that name and in proper cases, may sue and be sued, and the
Attorney General shall prosecute and defend all such cases, but the burden of
proof is upon the complainant to show by clear and satisfactory evidence that
any valuation established by the Nevada Tax Commission or the Department or
equalized by the State Board of Equalization is unjust and inequitable.
3.  The Executive Director or any other
employee or representative of the Department shall not seek judicial review of
a decision made by the Nevada Tax Commission or the State Board of
Equalization, except in those cases where the State Board of Equalization has
original jurisdiction.