{"data":{"id":"us-nv/nrs-361a.273","jurisdiction":"us-nv","citation":"NRS 361A.273","heading":"Appeal from determination or valuations.","body":"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:\n(a) The determination that the property has been converted to a higher use; and\n(b) The valuations for the years described in the notice,\nÊ to the board of equalization of the county in which the property is located.\n2. 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:\n(a) The determination that the property has been converted to a higher use; or\n(b) The valuations for the years described on the notice,\nÊ directly to the State Board of Equalization.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 361A - TAXES ON AGRICULTURAL REAL PROPERTY AND OPEN SPACE","PARTIAL DEFERRED TAXATION AND RECAPTURE OF TAX"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-361A.html#NRS361ASec273","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"50646e64afcdc3a34131aae432b400a8aa3577b9888c61aab9de3fc116b6ddcd","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-361a.271","next":"us-nv/nrs-361a.277"},"notice":"GroundRules: Original legal text. Not legal advice."}