Nev. Rev. Stat. § 361.357

Appeal to county board of equalization where full cash value of property is less than its taxable value

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NRS 361.357 Appeal to county board of equalization where full cash value of property is less than its taxable value.

1. The owner of any real or personal property placed on:

(a) The secured tax roll who believes that the full cash value of his or her property is less than the taxable value computed for the property in the current assessment year may, not later than January 15 of the fiscal year in which the assessment was made, appeal to the county board of equalization. If January 15 falls on a Saturday, Sunday or legal holiday, the appeal may be filed on the next business day.

(b) The unsecured tax roll which was assessed on or after May 1 and on or before December 15 who believes that the full cash value of his or her property is less than the taxable value computed for the property in the current assessment year may, not later than the following January 15, appeal to the county board of equalization. If January 15 falls on a Saturday, Sunday or legal holiday, the appeal may be filed on the next business day.

2. Before a person may file an appeal pursuant to subsection 1, the person must complete a form provided by the county assessor to appeal the assessment to the county board of equalization. The county assessor may, before providing such a form, require the person requesting the form to provide the parcel number or other identification number of the property that is the subject of the planned appeal.

3. If the county board of equalization finds that the full cash value of the property on January 1 immediately preceding the fiscal year for which the taxes are levied is less than the taxable value computed for the property, the board shall correct the land value or fix a percentage of obsolescence to be deducted from the otherwise computed taxable value of the improvements, or both, to make the taxable value of the property correspond as closely as possible to its full cash value.

4. No appeal under this section may result in an increase in the taxable value of the property.

(Added to NRS by 1981, 787; A 1983, 1887; 1991, 2098; 1993, 94; 1997, 1577; 2001, 1551; 2003, 2766; 2005, 2658; 2009, 1220)

Notes of Decisions

Cited in 4 cases, 2005–2017 · leading case: Mineral County v. State, Board of Equalization

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Mineral County v. State, Board of Equalization (2005) nev · cites it 2× “356(1); NRS 361.357(1). [3] NRS 361.360(1). [4] NRS 361.”

State Ex Rel. State Board of Equalization v. Bakst (2006) nev “356 (appeal to county board of equalization where inequity exists); NRS 361.357 (appeal to county board of equalization where full cash value of property is less than its taxable value).”

Village League v. State, Bd. of Equalization (2017) nev · cites it 4× “356(1)(a); NRS 361.357(1)(a); NRS 361.395(2)(a). Although the Equalization Order was interlocutory, NRS 233B.”

VILLAGE LEAGUE TO SAVE INCLINE VS. STATE BD. OF EQUALIZATION (2017) nev · cites it 2× “356(1)(a); NRS 361.357(1)(a); NRS 361.395(2)(a). Although the Equalization Order was interlocutory, NRS 233B.”

— Nev. Rev. Stat. § 361.357(1) — 1 case

Mineral County v. State, Board of Equalization (2005) nev “356(1); NRS 361.357(1). [3] NRS 361.360(1). [4] NRS 361.”

— Nev. Rev. Stat. § 361.357(1)(a) — 2 cases

Village League v. State, Bd. of Equalization (2017) nev “356(1)(a); NRS 361.357(1)(a); NRS 361.395(2)(a). Although the Equalization Order was interlocutory, NRS 233B.”

VILLAGE LEAGUE TO SAVE INCLINE VS. STATE BD. OF EQUALIZATION (2017) nev “356(1)(a); NRS 361.357(1)(a); NRS 361.395(2)(a). Although the Equalization Order was interlocutory, NRS 233B.”

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