Nevada Revised Statutes

Nev. Rev. Stat. § 361.380 (2026)

Meetings of State Board of Equalization; notice

✓ current as of July 2026

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NRS 361.380 Meetings of State Board of Equalization; notice.

1. Except as otherwise provided in subsection 3, annually, the State Board of Equalization shall convene on the fourth Monday in March in Carson City, Nevada, and shall hold such number of meetings as may be necessary to care for the business of equalization presented to it. If a proposed equalization affects local governmental entities in more than one county and the equalization, in the opinion of the State Board of Equalization, is likely to have a substantial effect on tax revenues, the State Board of Equalization shall notify each affected local governmental entity of the proposed equalization on or before April 30. Cases may be heard at additional meetings which may be held at any time and place in the state before November 1.

2. The publication in the statutes of the foregoing time, place and purpose of each regular session of the State Board of Equalization is notice of such sessions, or if it so elects, the State Board of Equalization may cause published notices of such regular sessions to be made in the press, or may notify parties in interest by letter or otherwise.

3. The State Board of Equalization may designate some place other than Carson City, Nevada, for any of the meetings specified in subsection 1. If such other place is so designated, notice thereof must be given by publication of a notice once a week for 2 consecutive weeks in some newspaper of general circulation in the county in which such meeting or meetings are to be held. The State Board of Equalization must also post a schedule of each such meeting on the Internet website maintained by the Department.

[Part 4:177:1917; A 1929, 341; 1939, 279; 1953, 576] + [Part 6:177:1917; A 1929, 341; 1933, 248; 1939, 279; 1943, 81; 1953, 576]—(NRS A 1965, 1249; 1969, 95; 1971, 195; 1975, 1666; 1981, 798; 1987, 293; 1993, 95; 2011, 1877)

Notes of Decisions

Cited in 3 cases, 1983–2010 · leading case: Vill. League to Save Incline Assets, Inc. v. State ex rel. Bd. of Equalization, 194 P.3d 1254 (Nev. 2008).

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Vill. League to Save Incline Assets, Inc. v. State ex rel. Bd. of Equalization, 194 P.3d 1254 (Nev. 2008). · cites it 3× “’' 25 Looking first to the language of the statute, NRS 361.380(1) provides: The State Board of Equalization shall conclude the business of equalization on cases that in its opinion have a substantial effect on tax revenues on or before April 15.”

Marvin v. Fitch, 232 P.3d 425 (Nev. 2010). · cites it 2× “” NRS 361.380(1). Because State *177 Board members receive evidence, render decisions, and regulate hearings, we conclude that members of the State Board function like judicial officers.”

Metro. Water Dist. v. State, 665 P.2d 262 (Nev. 1983). “NRS 361.380(1) requires that the Board shall act on all cases by October 1, and on those cases which may have “a substantial effect on tax revenues,” equalization must be concluded by April 10.”

— Nev. Rev. Stat. § 361.380(1) — 3 cases

Vill. League to Save Incline Assets, Inc. v. State ex rel. Bd. of Equalization, 194 P.3d 1254 (Nev. 2008). “’' 25 Looking first to the language of the statute, NRS 361.380(1) provides: The State Board of Equalization shall conclude the business of equalization on cases that in its opinion have a substantial effect on tax revenues on or before April 15.”

Marvin v. Fitch, 232 P.3d 425 (Nev. 2010). “” NRS 361.380(1). Because State *177 Board members receive evidence, render decisions, and regulate hearings, we conclude that members of the State Board function like judicial officers.”

— Nev. Rev. Stat. § 361.380(2) — 1 case

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