Nev. Rev. Stat. § 361A.240 — Appeal from determination; equalization of assessment

1.  The determination of use and the
open-space use assessment in each year are final unless appealed.
2.  If the application for an open-space
use assessment is based on a designation or classification adopted pursuant to
subsection 3 of NRS 361A.170 , the
applicant for the open-space assessment is entitled to:
(a) Appeal the determination made by the board of
county commissioners to the district court in the county where the property is
located, or if located in more than one county, in the county in which the
major portion of the property is located, as provided in NRS 278.0235 .
(b) Equalization of the open-space use assessment
in the manner provided in chapter 361 of NRS
for complaints of overvaluation, excessive valuation or undervaluation.