Nevada · Through 2025 session (NRS as revised 2026-08-25) · Newer source version available

NRS 361A.273: Appeal from determination or valuations.

Where this section sits in the code

TITLE 32 — REVENUE AND TAXATION
CHAPTER 361A - TAXES ON AGRICULTURAL REAL PROPERTY AND OPEN SPACE
PARTIAL DEFERRED TAXATION AND RECAPTURE OF TAX

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.

Collected 2026-09-03T05:51:37Z. Source file · JSON

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