Nevada § 361.403 - Direct appeals to State Board of Equalization from valuations of Nevada Tax Commission
Full text of Nevada Nevada Revised Statutes § 361.403 — Direct appeals to State Board of Equalization from valuations of Nevada Tax Commission, with citation guidance and answers to common questions.
§ 361.403. Direct appeals to State Board of Equalization from valuations of Nevada Tax Commission
1. Any person, firm, company, association or corporation, claiming overvaluation or
excessive valuation of its property in this State; or 2. Any representative of any local government entity or the Department claiming undervaluation,
overvaluation or nonassessment of any property in the State, solely by reason of the valuation placed thereon by the Nevada Tax Commission pursuant
to NRS 361.320 or 361.325 , whether or not it is apportioned pursuant to NRS 361.321 or 361.323 , is entitled to a hearing before the State Board of Equalization to protest any assessment
resulting therefrom, without appearing before or requesting relief from the county
board of equalization. If a hearing is held, evidence of the valuation of the property in which the value
is determined by using appropriate appraisal standards must be submitted to the State
Board of Equalization.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 361.403
What does Nevada Revised Statutes § 361.403 cover?
Section 361.403 ("Direct appeals to State Board of Equalization from valuations of Nevada Tax Commission") 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 § 361.403?
A common citation format is "Nevada Revised Statutes § 361.403" (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 § 361.403 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.