reglab/housing_qa huggingface dataset:
NV Rev Stat § 361.350 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.350 - List of assessments increased by county board of equalization; hearing before State Board of Equalization.

  1. On the day after the adjournment of the county board of equalization the clerk shall prepare a list of the names of those whose assessments have been added to by the county board of equalization, and who did not appear before the county board of equalization, and shall cause such list to be published one time in a newspaper of the county, if there is a newspaper so published in the county, and to be posted at the front door of the courthouse.  2. Any person whose name appears thereon and who makes an affidavit to the effect that the person did not receive the notice required to be given by the clerk may appear before the State Board of Equalization and shall be given a hearing.  [Part 18:344:1953; A 1954, 29] — (NRS A 1957, 577)
NV Rev Stat § 361.356 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.356 - Appeal to county board of equalization where inequity exists.

  1. An owner of any real or personal property placed on:  (a) The secured tax roll who believes that his or her property was assessed at a higher value than another property whose use is identical and whose location is comparable may appeal the assessment, on or before January 15 of the fiscal year in which the assessment was made, 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 his or her property was assessed at a higher value than another property whose use is identical and whose location is comparable may appeal the assessment, on or before the following January 15, 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 board finds that an inequity exists in the assessment of the value of the land or the value of the improvements, or both, the board may add to or deduct from the value of the land or the value of the improvements, or both, either of the appellant’s property or of the property to which it is compared, to equalize the assessment.  4. In the case of residential property, the appellant shall cite other property within the same subdivision if possible.  (Added to NRS by 1997, 732; A 2001, 1551; 2003, 2765; 2009, 1219)
NV Rev Stat § 361.357 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 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.  (Added to NRS by 1981, 787; A 1983, 1887; 1991, 2098; 1993, 94; 1997, 1577; 2001, 1551; 2003, 2766; 2005, 2658; 2009, 1220)
NV Rev Stat § 361.362 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.362 - Appeal on behalf of owner of property.

  1. Except as otherwise provided in this section, at the time that a person files an appeal pursuant to NRS 361.356, 361.357 or 361.360 on behalf of the owner of a property, the person shall provide to the county board of equalization or the State Board of Equalization, as appropriate, written authorization from the owner of the property that authorizes the person to file the appeal concerning the assessment that was made. The written authorization required by this subsection may be signed by:  (a) The owner; or  (b) A person employed by the owner or an affiliate of the owner who is acting within the scope of his or her employment.  2. If a person files the appeal in a timely manner without the written authorization required by subsection 1, the person may provide that written authorization within 48 hours after the last day allowed for filing the appeal.  3. If there is an objection to a written authorization provided pursuant to subsection 1, written notice specifying the grounds for the objection must be given to the person filing the appeal by the assessor:  (a) By certified mail; or  (b) If the person filing the appeal provided his or her electronic mail address on the form on which the appeal was filed, by electronic mail to the electronic mail address provided on that form.  4. If the person filing the appeal submits documentation necessary to cure the objection described in subsection 3 within 5 business days after receipt of the notice, the appeal must be deemed to be filed in a timely manner.  (Added to NRS by 2001, 1540; A 2005, 2658; 2015, 2690)
NV Rev Stat § 361.365 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.365 - Records of hearings of county board of equalization: Format and contents; transmittal to State Board of Equalization; availability to public; duties of complainant who requests transcript.

  1. Each county board of equalization shall, at the expense of the county, cause complete minutes and an audio recording or transcript to be taken at each hearing. In addition to the requirements of NRS 241.035, these minutes must include the title of all exhibits, papers, reports and other documentary evidence submitted to the county board of equalization by the complainant. The clerk of the county board of equalization shall forward the minutes and audio recordings or transcripts to the Secretary of the State Board of Equalization. A copy of the minutes or audio recordings must be made available to a member of the public upon request at no charge pursuant to NRS 241.035.  2. If a transcript of any hearing held before the county board of equalization is requested by the complainant, he or she shall furnish the reporter, pay for the transcript and deliver a copy of the transcript to the clerk of the county board of equalization and the Secretary of the State Board of Equalization upon filing an appeal.  [Part 20:344:1953] — (NRS A 1965, 80; 1981, 798; 2005, 1411; 2013, 329)
NV Rev Stat § 361.375 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.375 - State Board of Equalization: Composition; qualifications; terms; removal; compensation; quorum; adoption of and compliance with regulations; staff.

  1. The State Board of Equalization, consisting of five members appointed by the Governor, is hereby created. The Governor shall designate one of the members to serve as Chair of the Board.  2. The Governor shall appoint:  (a) One member who is a certified public accountant.  (b) One member who is a property appraiser with a professional designation.  (c) One member who is versed in the valuation of centrally assessed properties.  (d) Two members who are versed in business generally.  3. Only three of the members may be of the same political party and no more than two may be from the same county.  4. An elected public officer or his or her deputy, employee or any person appointed by him or her to serve in another position must not be appointed to serve as a member of the State Board of Equalization.  5. After the initial terms, members serve terms of 4 years, except when appointed to fill unexpired terms. No member may serve more than two full terms consecutively.  6. Any member of the State Board of Equalization may be removed by the Governor if, in the opinion of the Governor, that member is guilty of malfeasance in office or neglect of duty.  7. Each member of the State Board of Equalization is entitled to receive a salary of not more than $80, as fixed by the Board, for each day actually employed on the work of the Board.  8. While engaged in the business of the State Board of Equalization, each member and employee of the Board is entitled to receive the per diem allowance and travel expenses provided for state officers and employees generally.  9. A majority of the members of the State Board of Equalization constitutes a quorum, and a majority of the Board shall determine the action of the Board. The Board may adopt regulations governing the conduct of its business.  10. The State Board of Equalization shall comply with any applicable regulation adopted by the Nevada Tax Commission.  11. The staff of the State Board of Equalization must be provided by the Department and the Executive Director is the Secretary of the Board.  [Part 6:177:1917; A 1929, 341; 1933, 248; 1939, 279; 1943, 81; 1953, 576] — (NRS A 1969, 887; 1975, 1665; 1977, 1050, 1201; 1981, 65, 1980; 1985, 416; 1989, 1713; 2005, 491; 2017, 3485)
NV Rev Stat § 361.380 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.380 - Meetings of State Board of Equalization; notice.

  1. Except as otherwise provided in subsection 3, annually, the State Board of Equalization shall convene on the fourth Monday in March in Carson City, Nevada, and shall hold such number of meetings as may be necessary to care for the business of equalization presented to it. If a proposed equalization affects local governmental entities in more than one county and the equalization, in the opinion of the State Board of Equalization, is likely to have a substantial effect on tax revenues, the State Board of Equalization shall notify each affected local governmental entity of the proposed equalization on or before April 30. Cases may be heard at additional meetings which may be held at any time and place in the state before November 1.  2. The publication in the statutes of the foregoing time, place and purpose of each regular session of the State Board of Equalization is notice of such sessions, or if it so elects, the State Board of Equalization may cause published notices of such regular sessions to be made in the press, or may notify parties in interest by letter or otherwise.  3. The State Board of Equalization may designate some place other than Carson City, Nevada, for any of the meetings specified in subsection 1. If such other place is so designated, notice thereof must be given by publication of a notice once a week for 2 consecutive weeks in some newspaper of general circulation in the county in which such meeting or meetings are to be held. The State Board of Equalization must also post a schedule of each such meeting on the Internet website maintained by the Department.  [Part 4:177:1917; A 1929, 341; 1939, 279; 1953, 576] + [Part 6:177:1917; A 1929, 341; 1933, 248; 1939, 279; 1943, 81; 1953, 576] — (NRS A 1965, 1249; 1969, 95; 1971, 195; 1975, 1666; 1981, 798; 1987, 293; 1993, 95; 2011, 1877)
NV Rev Stat § 361.385 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.385 - Public sessions; persons may appear by attorney or file statements.

  1. All sessions shall be public and any person is entitled to appear in person or by his or her agent or attorney. Evidence may be submitted, except as otherwise provided in this chapter. In lieu of an appearance, the person may file with the State Board of Equalization a written statement containing his or her claim and any evidence thereon with respect to the valuation of his or her property or the property of others.  2. Nothing contained in this section relieves such claimant or any board, commission or officer from complying with all the requirements of law relative to the manner and form of appealing from the action of county boards of equalization, and submitting such proof as may be required by the State Board of Equalization.  [Part 4:177:1917; A 1929, 341; 1939, 279; 1953, 576] — (NRS A 1975, 1667)
NV Rev Stat § 361.390 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.390 - Duties of county assessor; projections for current and upcoming fiscal years.

Each county assessor shall:  1. File with or cause to be filed with the Secretary of the State Board of Equalization, on or before March 10 of each year, the tax roll, or a true copy thereof, of his or her county for the current year as corrected by the county board of equalization.  2. Prepare and file with the Department on or before January 31, March 5 and October 31 of each year, a segregation report showing the assessed values for each taxing entity within the county on a form prescribed by the Department. The assessor shall make projections of assessed value for the current fiscal year and the upcoming fiscal year regarding real and personal property for which the taxable value is determined by the assessor. The Department shall make any projections required for the upcoming fiscal year regarding the net proceeds of minerals and any property for which the taxable value is determined by the Nevada Tax Commission.  3. Prepare and file with the Department on or before May 5 for the unsecured roll, on or before August 10 for the secured roll, and on or before October 31 for the unsecured roll and the secured roll, a statistical report showing values for all categories of property on a form prescribed by the Department.  [Part 6:177:1917; A 1929, 341; 1933, 248; 1939, 279; 1943, 81; 1953, 576] — (NRS A 1975, 1667; 1977, 104; 1981, 799; 1991, 1427; 1993, 96; 2003, 2767; 2009, 1221; 2013, 3119)
NV Rev Stat § 361.395 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.395 - Equalization of property values and review of tax rolls by State Board of Equalization; notice of proposed increase in valuation.

  1. During the annual session of the State Board of Equalization beginning on the fourth Monday in March of each year, the State Board of Equalization shall:  (a) Equalize property valuations in the State.  (b) Review the tax rolls of the various counties as corrected by the county boards of equalization thereof and raise or lower, equalizing and establishing the taxable value of the property, for the purpose of the valuations therein established by all the county assessors and county boards of equalization and the Nevada Tax Commission, of any class or piece of property in whole or in part in any county, including those classes of property enumerated in NRS 361.320.  2. If the State Board of Equalization proposes to increase the valuation of any property on the assessment roll:  (a) Pursuant to paragraph (b) of subsection 1, it shall give 30 days’ notice to interested persons by first-class mail.  (b) In a proceeding to resolve an appeal or other complaint before the Board pursuant to NRS 361.360, 361.400, 361.402 or 361.403, it shall give 10 days’ notice to interested persons by registered or certified mail or by personal service.   A notice provided pursuant to this subsection must state the time when and place where the person may appear and submit proof concerning the valuation of the property. A person waives the notice requirement if he or she personally appears before the Board and is notified of the proposed increase in valuation.  [Part 4:177:1917; A 1929, 341; 1939, 279; 1953, 576] + [Part 6:177:1917; A 1929, 341; 1933, 248; 1939, 279; 1943, 81; 1953, 576] — (NRS A 1977, 605; 1981, 799; 1983, 1196; 1987, 294; 1993, 96; 2013, 2897; 2015, 1085)
NV Rev Stat § 361.400 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.400 - Appeals from action of county boards of equalization.

  1. The State Board of Equalization shall hear and determine all appeals from the action of each county board of equalization, as provided in NRS 361.360.  2. No such appeals shall be heard and determined by the State Board of Equalization where overvaluation or excessive valuation of the claimant’s property, or the undervaluation of other property, or nonassessment of other property, was the ground of complaint before the county board of equalization, save upon the terms and conditions provided in NRS 361.350 and 361.355.  3. No appeal shall be heard and determined save upon the evidence and data submitted to the county board of equalization, unless it is proven to the satisfaction of the State Board of Equalization that it was impossible in the exercise of due diligence to have discovered or secured such evidence and data in time to have submitted the same to the county board of equalization prior to its final adjournment.  [Part 4:177:1917; A 1929, 341; 1939, 279; 1953, 576] + [Part 6:177:1917; A 1929, 341; 1933, 248; 1939, 279; 1943, 81; 1953, 576]
NV Rev Stat § 361.402 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.402 - Direct appeals to State Board of Equalization from valuation by Department of certain property used in connection with mining.

  1. Any person, firm, company, association or corporation claiming overvaluation or excessive valuation of its property in this State that is appraised and assessed by the Department pursuant to NRS 362.100 is entitled to a hearing before the State Board of Equalization to appeal 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.  2. Every appeal to the State Board of Equalization described in subsection 1 must be filed not later than January 15. If January 15 falls on a Saturday, Sunday or legal holiday, the appeal may be filed on the next business day.  (Added to NRS by 2015, 1084)
NV Rev Stat § 361.403 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 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.  (Added to NRS by 1959, 73; A 1977, 1320; 1983, 554; 1985, 16; 1987, 1341)
NV Rev Stat § 361.405 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.405 - Certification of changes in assessed valuation; notice of increased valuation; duties of county auditors and tax receivers; inclusion of net proceeds of minerals in assessed valuation.

  1. The Secretary of the State Board of Equalization forthwith shall certify any change made by the Board in the assessed valuation of any property in whole or in part to the county auditor of the county where the property is assessed, and whenever the valuation of any property is raised:  (a) In a proceeding to resolve an appeal or other complaint before the Board pursuant to NRS 361.360, 361.400, 361.402 or 361.403, the Secretary of the Board shall forward by certified mail to the property owner or owners affected, notice of the increased valuation.  (b) Pursuant to paragraph (b) of subsection 1 of NRS 361.395, the Secretary of the Board shall forward by first-class mail to the property owner or owners affected, notice of the increased valuation.  2. As soon as changes resulting from cases having a substantial effect on tax revenues have been certified to the county auditor by the Secretary of the State Board of Equalization, the county auditor shall:  (a) Enter all such changes and the value of any construction work in progress and net proceeds of minerals which were certified to him or her by the Department, on the assessment roll before the delivery thereof to the tax receiver.  (b) Add up the valuations and enter the total valuation of each kind of property and the total valuation of all property on the assessment roll.  (c) Certify the results to the board of county commissioners and the Department.  3. The board of county commissioners shall not levy a tax on the net proceeds of minerals added to the assessed valuation pursuant to paragraph (a) of subsection 2, but, except as otherwise provided by specific statute, the net proceeds of minerals must be included in the assessed valuation of the taxable property of the county and all local governments in the county for the determination of the rate of tax and all other purposes for which assessed valuation is used.  4. As soon as changes resulting from cases having less than a substantial effect on tax revenue have been certified to the county tax receiver by the Secretary of the State Board of Equalization, the county tax receiver shall adjust the assessment roll or the tax statement or make a tax refund, as directed by the State Board of Equalization.  [9:177:1917; A 1933, 128; 1939, 279; 1931 NCL § 6550] + [23:344:1953] — (NRS A 1967, 894; 1975, 1667; 1981, 799; 1983, 523; 1989, 32; 2011, 1877; 2013, 2898, 3119; 2015, 1085)