Nev. Rev. Stat. § 361.435 — Consolidation of actions; venue

Any
property owner owning property of like kind in more than one county in the
State and desiring to proceed with a suit under the provisions of NRS 361.420 may, where the issues in the
cases are substantially the same in all or in some of the counties concerning
the assessment of taxes on such property, consolidate any of the suits in one
action and bring the action in any court of competent jurisdiction in Carson
City, the county of this State where the property owner resides or maintains
his or her principal place of business or a county in which any relevant
proceedings were conducted by the Department.

LEVY OF TAX