361A.273 - Appeal from determination or valuations. - Nevada Statutes

361A.273  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.

      (Added to NRS by 1987, 672; A 1993, 182)