Nev. Rev. Stat. § 361A.273 — Appeal from determination or valuations

1.  An owner of property who receives a
notice of conversion which is postmarked on or after July 1 and before December
16 may appeal in the manner provided in NRS
361.355 :
(a) The determination that the property has been
converted to a higher use; and
(b) The valuations for the years described in the
notice,
Ê to the board
of equalization of the county in which the property is located.
2.  An owner who receives a notice of
conversion which is postmarked on or after December 16 and before July 1 may
appeal, not later than July 15 of the ensuing fiscal year:
(a) The determination that the property has been
converted to a higher use; or
(b) The valuations for the years described on the
notice,
Ê directly to
the State Board of Equalization.