Nevada § 361.357 - Appeal to county board of equalization where full cash value of property is less than its taxable value
Full text of Nevada Nevada Revised Statutes § 361.357 — Appeal to county board of equalization where full cash value of property is less than its taxable value, with citation guidance and answers to common questions.
§ 361.357. Appeal to county board of equalization where full cash value of property is less than its taxable value
1. The owner of any real or personal property placed on: (a) The secured tax roll who believes that the full cash value of his or her property
is less than the taxable value computed for the property in the current assessment
year may, not later than January 15 of the fiscal year in which the assessment was
made, appeal to the county board of equalization. If January 15 falls on a Saturday, Sunday or legal holiday, the appeal may be filed
on the next business day. (b) The unsecured tax roll which was assessed on or after May 1 and on or before December
15 who believes that the full cash value of his or her property is less than the taxable
value computed for the property in the current assessment year may, not later than
the following January 15, appeal to the county board of equalization. If January 15 falls on a Saturday, Sunday or legal holiday, the appeal may be filed
on the next business day. 2. Before a person may file an appeal pursuant to subsection 1, the person must complete
a form provided by the county assessor to appeal the assessment to the county board
of equalization. The county assessor may, before providing such a form, require the person requesting
the form to provide the parcel number or other identification number of the property
that is the subject of the planned appeal. 3. If the county board of equalization finds that the full cash value of the property
on January 1 immediately preceding the fiscal year for which the taxes are levied
is less than the taxable value computed for the property, the board shall correct
the land value or fix a percentage of obsolescence to be deducted from the otherwise
computed taxable value of the improvements, or both, to make the taxable value of
the property correspond as closely as possible to its full cash value. 4. No appeal under this section may result in an increase in the taxable value of
the property.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 361.357
What does Nevada Revised Statutes § 361.357 cover?
Section 361.357 ("Appeal to county board of equalization where full cash value of property is less than its taxable value") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 361.357?
A common citation format is "Nevada Revised Statutes § 361.357" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 361.357 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.