Nev. Rev. Stat. § 375.320 — Appeal of decision of county recorder

1.  Any person who is aggrieved by a
decision of the county recorder made pursuant to this chapter may appeal the
decision by filing a notice of appeal with the county recorder within 30 days
after service of the decision upon that person.
2.  A hearing officer, appointed by the
county, may review any decision made by the county recorder and may reverse,
affirm or modify any decision of the county recorder. A hearing officer
appointed pursuant to this section must not be an employee of the county
recorder’s office. A decision of a hearing officer is a final decision for purposes
of judicial review.
3.  Service of a decision made by the
county recorder or a hearing officer pursuant to this chapter must be made
personally or by certified mail. If service is made by certified mail:
(a) The decision must be enclosed in an envelope
that is addressed to the taxpayer at his or her address as it appears on the
declaration of value or in the records of the county.
(b) It is deemed to be complete at the time the
appropriately addressed envelope containing the decision is deposited with the
United States Postal Service.
4.  All decisions of the county recorder
made pursuant to this chapter are final unless appealed.
5.  A county recorder or local government
that is a party and is aggrieved by the decision of the hearing officer may seek
judicial review of the decision in the district court of that county.