Nevada Revised Statutes
Nev. Rev. Stat. § 92A.320 (2026)
“Fair value” defined
✓ current as of July 2026
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NRS 92A.320 “Fair value” defined. “Fair
value,” with respect to a dissenter’s shares, means the value of the shares
determined:
1. Immediately before the effectuation of the corporate action to which the dissenter objects, excluding any appreciation or depreciation in anticipation of the corporate action unless exclusion would be inequitable;
2. Using customary and current valuation concepts and techniques generally employed for similar businesses in the context of the transaction requiring appraisal; and
3. Without discounting for lack of marketability or minority status.
(Added to NRS by 1995, 2087; A 2009, 1720)
Notes of Decisions
Cited in 3
cases, 2003–2016 · leading case: Pueblo Bancorporation v. Lindoe, Inc., 63 P.3d 353 (Colo. 2003).
Pueblo Bancorporation v. Lindoe, Inc., 63 P.3d 353 (Colo. 2003). “§ 21-20,-137(4)(1997); (16) NevadaNev.Rev.Stat. Ann. § 92A.320 (Michie 1999); (17) New HampshireN.”
Liana Carrier Ltd. v. Pure Biofuels Corp., 672 F. App'x 85 (2d Cir. 2016). “Nev. Rev. Stat. § 92A.320(1); Am. Ethanol, Inc.”
Am. Ethanol, Inc. v. Cordillera Fund, 252 P.3d 663 (Nev. 2011). “The relevant version of NRS 92A.320 states merely that fair value is "the value of the shares immediately before the effectuation of the corporate action to which [the stockholder] objects, excluding any appreciation or depreciation in anticipation of the corporate action unless…”
— Nev. Rev. Stat. § 92A.320(1) — 1 case
Liana Carrier Ltd. v. Pure Biofuels Corp., 672 F. App'x 85 (2d Cir. 2016). “Nev. Rev. Stat. § 92A.320(1); Am. Ethanol, Inc.”
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