Nev. Rev. Stat. § 361.4734 — Review of determination of applicability of partial abatement; appeal of decision upon review; judicial review

NRS  361.4734    Review of determination of applicability of partial abatement;
appeal of decision upon review; judicial review.
1.  A taxpayer who is aggrieved by a
determination of the applicability of a partial abatement from taxation
pursuant to NRS 361.4722 , 361.4723 or 361.4724 may, if the property which is the
subject of that determination:
(a) Is not valued pursuant to NRS 361.320 or 361.323 , submit a written petition for the
review of that determination to the county assessor of the county in which the
property is located. The petition must be submitted on or before June 30 of the
fiscal year for which the determination is effective. The county assessor
shall, within 30 days after receiving the petition, render a decision on the
petition and notify the taxpayer of that decision.
(b) Is valued pursuant to NRS 361.320 or 361.323 , submit a written petition for the
review of that determination to the Department. The Department shall, within 30
days after receiving the petition, render a decision on the petition and notify
the taxpayer of that decision.
2.  A taxpayer who is aggrieved by a
decision rendered by a county assessor or the Department pursuant to subsection
1 may, within 30 days after receiving notice of that decision, appeal the
decision to the Nevada Tax Commission.
3.  A taxpayer who is aggrieved by a
determination of the Nevada Tax Commission rendered on an appeal made pursuant
to subsection 2 is entitled to a judicial review of that determination.