Nev. Rev. Stat. § 361.430 — 361.430

NRS  361.430    Burden of proof on plaintiff in action brought under NRS 361.420 .    In every action brought under the provisions
of NRS 361.420 , the burden of proof
shall be upon the plaintiff to show by clear and satisfactory evidence that any
valuation established by the Nevada Tax Commission or the county assessor or
equalized by the county board of equalization or the State Board of
Equalization is unjust and inequitable.