Appeal from determination; equalization of assessment.
1. The determination of use and the open-space use assessment in each year are final unless appealed.
2. The applicant for open-space assessment is entitled to:
(a) Appeal the determination made by the board of county commissioners to the district court in the county where the property is located, or if located in more than one county, in the county in which the major portion of the property is located, as provided in NRS 278.0235.
(b) Equalization of the open-space use assessment in the manner provided in chapter 361 of NRS for complaints of overvaluation, excessive valuation or undervaluation.
Last modified: February 27, 2006