Nev. Rev. Stat. » NRS: CHAPTER 361 - PROPERTY TAX
Nevada Revised Statutes

Nev. Rev. Stat. § 361.405 (2026)

Certification of changes in assessed valuation; notice of increased valuation; duties of county auditors and tax receivers; inclusion of net proceeds of minerals in assessed valuation

✓ current as of July 2026
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NRS 361.405  Certification of changes in assessed valuation; notice of increased valuation; duties of county auditors and tax receivers; inclusion of net proceeds of minerals in assessed valuation.

      1.  The Secretary of the State Board of Equalization forthwith shall certify any change made by the Board in the assessed valuation of any property in whole or in part to the county auditor of the county where the property is assessed, and whenever the valuation of any property is raised:

      (a) In a proceeding to resolve an appeal or other complaint before the Board pursuant to NRS 361.360, 361.400, 361.402 or 361.403, the Secretary of the Board shall forward by certified mail to the property owner or owners affected, notice of the increased valuation.

      (b) Pursuant to paragraph (b) of subsection 1 of NRS 361.395, the Secretary of the Board shall forward by first-class mail to the property owner or owners affected, notice of the increased valuation.

      2.  As soon as changes resulting from cases having a substantial effect on tax revenues have been certified to the county auditor by the Secretary of the State Board of Equalization, the county auditor shall:

      (a) Enter all such changes and the value of any construction work in progress and net proceeds of minerals which were certified to him or her by the Department, on the assessment roll before the delivery thereof to the tax receiver.

      (b) Add up the valuations and enter the total valuation of each kind of property and the total valuation of all property on the assessment roll.

      (c) Certify the results to the board of county commissioners and the Department.

      3.  The board of county commissioners shall not levy a tax on the net proceeds of minerals added to the assessed valuation pursuant to paragraph (a) of subsection 2, but, except as otherwise provided by specific statute, the net proceeds of minerals must be included in the assessed valuation of the taxable property of the county and all local governments in the county for the determination of the rate of tax and all other purposes for which assessed valuation is used.

      4.  As soon as changes resulting from cases having less than a substantial effect on tax revenue have been certified to the county tax receiver by the Secretary of the State Board of Equalization, the county tax receiver shall adjust the assessment roll or the tax statement or make a tax refund, as directed by the State Board of Equalization.

      [9:177:1917; A 1933, 128; 1939, 279; 1931 NCL § 6550] + [23:344:1953]—(NRS A 1967, 894; 1975, 1667; 1981, 799; 1983, 523; 1989, 32; 2011, 1877; 2013, 2898, 3119; 2015, 1085)

     

Notes of Decisions
Cited in 3 cases, 1981–2011 · leading case: Berrum v. Otto, 255 P.3d 1269 (Nev. 2011).
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Berrum v. Otto, 255 P.3d 1269 (Nev. 2011). · cites it 6× “The Treasurer knew that the Taxpayers had challenged the assessed taxable values, and he knew that the Taxpayers prevailed before the County Board on March 8, 2006, so he could have planned appropriately.”
State Bd. of Equalization v. Sierra Pac. Power Co., 634 P.2d 461 (Nev. 1981). · cites it 4× “In ordering the State Board of Equalization to direct the counties to refund the tax monies, the district court judge relied on NRS 361.405. 3 He necessarily determined, without any *466 party raising or litigating the issue, that the changes in valuation had less than a…”
Marvin v. Fitch, 232 P.3d 425 (Nev. 2010). “NRS 361.405(1). We conclude that NRS Chapter 361’s notice require *178 ments are sufficient procedural safeguards to ensure that the public is afforded due process throughout the State Board’s equalization process.”
— Nev. Rev. Stat. § 361.405(1) — 1 case
Marvin v. Fitch, 232 P.3d 425 (Nev. 2010). “NRS 361.405(1). We conclude that NRS Chapter 361’s notice require *178 ments are sufficient procedural safeguards to ensure that the public is afforded due process throughout the State Board’s equalization process.”
— Nev. Rev. Stat. § 361.405(2) — 1 case
Berrum v. Otto, 255 P.3d 1269 (Nev. 2011). “The Treasurer knew that the Taxpayers had challenged the assessed taxable values, and he knew that the Taxpayers prevailed before the County Board on March 8, 2006, so he could have planned appropriately.”
— Nev. Rev. Stat. § 361.405(3) — 1 case
State Bd. of Equalization v. Sierra Pac. Power Co., 634 P.2d 461 (Nev. 1981). “In ordering the State Board of Equalization to direct the counties to refund the tax monies, the district court judge relied on NRS 361.405. 3 He necessarily determined, without any *466 party raising or litigating the issue, that the changes in valuation had less than a…”
— Nev. Rev. Stat. § 361.405(4) — 1 case
Berrum v. Otto, 255 P.3d 1269 (Nev. 2011). “The Treasurer knew that the Taxpayers had challenged the assessed taxable values, and he knew that the Taxpayers prevailed before the County Board on March 8, 2006, so he could have planned appropriately.”
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