Nev. Rev. Stat. § 361.420 — Payment of taxes under protest; action for recovery of taxes; limitation of action

NRS  361.420    Payment of taxes under protest; action for recovery of taxes;
limitation of action.
1.  Any property owner whose taxes are in
excess of the amount which the owner claims justly to be due may pay each
installment of taxes as it becomes due under protest in writing. The protest
must be in the form of a separate, signed statement from the property owner and
filed with the tax receiver at the time of the payment of the installment of
taxes.
2.  The property owner, having protested
the payment of taxes as provided in subsection 1 and having been denied relief
by the State Board of Equalization, may commence a suit in any court of
competent jurisdiction in the State of Nevada against the State and county in
which the taxes were paid, and, in a proper case, both the Nevada Tax
Commission and the Department may be joined as a defendant for a recovery of
the difference between the amount of taxes paid and the amount which the owner
claims justly to be due, and the owner may complain upon any of the grounds
contained in subsection 4.
3.  Every action commenced under the
provisions of this section must be commenced within 3 months after the date of
the payment of the last installment of taxes, and if not so commenced is
forever barred. If the tax complained of is paid in full and under the written
protest provided for in this section, at the time of the payment of the first
installment of taxes, suit for the recovery of the difference between the
amount paid and the amount claimed to be justly due must be commenced within 3
months after the date of the full payment of the tax or the issuance of the
decision of the State Board of Equalization denying relief, whichever occurs
later, and if not so commenced is forever barred.
4.  In any suit brought under the
provisions of this section, the person assessed may complain or defend upon any
of the following grounds:
(a) That the taxes have been paid before the
suit;
(b) That the property is exempt from taxation
under the provisions of the revenue or tax laws of the State, specifying in
detail the claim of exemption;
(c) That the person assessed was not the owner
and had no right, title or interest in the property assessed at the time of
assessment;
(d) That the property is situate in and has been
assessed in another county, and the taxes thereon paid;
(e) That there was fraud in the assessment or
that the assessment is out of proportion to and above the taxable cash value of
the property assessed;
(f) That the assessment is out of proportion to
and above the valuation fixed by the Nevada Tax Commission for the year in
which the taxes were levied and the property assessed; or
(g) That the assessment complained of is
discriminatory in that it is not in accordance with a uniform and equal rate of
assessment and taxation, but is at a higher rate of the taxable value of the
property so assessed than that at which the other property in the State is
assessed.
5.  In a suit based upon any one of the
grounds mentioned in paragraphs (e), (f) and (g) of subsection 4, the court
shall conduct the trial without a jury and confine its review to the record
before the State Board of Equalization. Where procedural irregularities by the
Board are alleged and are not shown in the record, the court may take evidence
respecting the allegation and, upon the request of either party, shall hear
oral argument and receive written briefs on the matter.
6.  In all cases mentioned in this section
where the complaint is based upon any grounds mentioned in subsection 4, the
entire assessment must not be declared void but is void only as to the excess
in valuation.
7.  In any judgment recovered by the
taxpayer under this section, the court may provide for interest thereon not to
exceed 3 percent per annum from and after the date of payment of the tax
complained of.