Nevada Revised Statutes Section 361A.273 - Revenue and Taxation

Appeal from determination or valuations.

1. An owner of property who receives a notice of conversion which is postmarked on or after July 1 and before December 16 may appeal in the manner provided in NRS 361.355:

(a) The determination that the property has been converted to a higher use; and

(b) The valuations for the years described in the notice,

Ê to the board of equalization of the county in which the property is located.

2. An owner who receives a notice of conversion which is postmarked on or after December 16 and before July 1 may appeal, not later than July 15 of the ensuing fiscal year:

(a) The determination that the property has been converted to a higher use; or

(b) The valuations for the years described on the notice,

Ê directly to the State Board of Equalization.

Last modified: February 27, 2006