Nev. Rev. Stat. § 361A.250 — Redetermination of use: Complaint; hearing; order; judicial review

1.  Any person claiming that any open-space
real property is no longer in the approved open-space use may file a complaint
and proof of the claim with the board of county commissioners of the county or
counties in which the property is located. The complaint and proof must show
the name of each owner of record of the property, its location, description and
the use in which it is claimed to be.
2.  The board shall hear the complaint
after 10 days’ notice of the time to the complainant and each owner of the
property.
3.  The board shall examine the proof and
all data and evidence submitted by the complainant, together with any evidence
submitted by the county assessor or any other person. The board shall notify
the complainant, each owner of the property and the county assessor of its
determination within 10 days after the hearing. It shall direct the county
assessor to appraise, value and tax the property for the ensuing fiscal year in
a manner consistent with its determination and the provisions of this chapter
and, in appropriate cases, order the tax receiver to collect any amounts due
under NRS 361A.280 and 361A.283 .
4.  The determination of the board may be
appealed to the district court by the complainant or the owner of the property
as provided in NRS 361A.240 .

PARTIAL DEFERRED TAXATION AND RECAPTURE OF TAX