NRS
361.375 State Board of Equalization: Composition; qualifications; terms;
removal; compensation; quorum; adoption of and compliance with regulations;
staff.
1. The State Board of Equalization,
consisting of five members appointed by the Governor, is hereby created. The
Governor shall designate one of the members to serve as Chair of the Board.
2. The Governor shall appoint:
(a) One member who is a certified public
accountant.
(b) One member who is a property appraiser with a
professional designation.
(c) One member who is versed in the valuation of
centrally assessed properties.
(d) Two members who are versed in business
generally.
3. Only three of the members may be of the
same political party and no more than two may be from the same county.
4. An elected public officer or his or her
deputy, employee or any person appointed by him or her to serve in another
position must not be appointed to serve as a member of the State Board of
Equalization.
5. After the initial terms, members serve
terms of 4 years, except when appointed to fill unexpired terms. No member may
serve more than two full terms consecutively.
6. Any member of the State Board of
Equalization may be removed by the Governor if, in the opinion of the Governor,
that member is guilty of malfeasance in office or neglect of duty.
7. Each member of the State Board of
Equalization is entitled to receive a salary of not more than $80, as fixed by
the Board, for each day actually employed on the work of the Board.
8. While engaged in the business of the
State Board of Equalization, each member and employee of the Board is entitled
to receive the per diem allowance and travel expenses provided for state
officers and employees generally.
9. A majority of the members of the State
Board of Equalization constitutes a quorum, and a majority of the Board shall
determine the action of the Board. The Board may adopt regulations governing
the conduct of its business.
10. The State Board of Equalization shall
comply with any applicable regulation adopted by the Nevada Tax Commission.
11. The staff of the State Board of
Equalization must be provided by the Department and the Executive Director is
the Secretary of the Board.
[Part 6:177:1917; A 1929,
341; 1933,
248; 1939,
279; 1943,
81; 1953,
576]—(NRS A 1969,
887; 1975,
1665; 1977,
1050, 1201;
1981,
65, 1980;
1985,
416; 1989,
1713; 2005,
491; 2017,
3485)
Notes of Decisions
Cited in
2
cases, 1983–2010 · leading case:
Marvin v. Fitch, 232 P.3d 425 (Nev. 2010).
Marvin v. Fitch, 232 P.3d 425 (Nev. 2010).
· cites it 4× “NRS 361.375(1) and (5). The State Board’s membership must consist of one certified public accountant, one property appraiser, one member “versed in the valuation of centrally assessed properties,” and two members “versed in business generally.”
Washoe Cnty. v. John A. Dermody, Inc., 668 P.2d 280 (Nev. 1983).
“See NRS 361.375(2). Thus, although the district court could reverse the State Board’s decision when it correctly found that the challenged decision was not supported by substantial evidence, the district court could not usurp the State Board’s exercise of independent judgment by…”
— Nev. Rev. Stat. § 361.375(1) — 1 case
Marvin v. Fitch, 232 P.3d 425 (Nev. 2010).
“NRS 361.375(1) and (5). The State Board’s membership must consist of one certified public accountant, one property appraiser, one member “versed in the valuation of centrally assessed properties,” and two members “versed in business generally.”
— Nev. Rev. Stat. § 361.375(2) — 2 cases
Marvin v. Fitch, 232 P.3d 425 (Nev. 2010).
“NRS 361.375(1) and (5). The State Board’s membership must consist of one certified public accountant, one property appraiser, one member “versed in the valuation of centrally assessed properties,” and two members “versed in business generally.”
Washoe Cnty. v. John A. Dermody, Inc., 668 P.2d 280 (Nev. 1983).
“See NRS 361.375(2). Thus, although the district court could reverse the State Board’s decision when it correctly found that the challenged decision was not supported by substantial evidence, the district court could not usurp the State Board’s exercise of independent judgment by…”
— Nev. Rev. Stat. § 361.375(3) — 1 case
Marvin v. Fitch, 232 P.3d 425 (Nev. 2010).
“NRS 361.375(1) and (5). The State Board’s membership must consist of one certified public accountant, one property appraiser, one member “versed in the valuation of centrally assessed properties,” and two members “versed in business generally.”
— Nev. Rev. Stat. § 361.375(4) — 1 case
Marvin v. Fitch, 232 P.3d 425 (Nev. 2010).
“NRS 361.375(1) and (5). The State Board’s membership must consist of one certified public accountant, one property appraiser, one member “versed in the valuation of centrally assessed properties,” and two members “versed in business generally.”
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