Opinion ID: 2518099
Heading Depth: 1
Heading Rank: 10

Heading: Procedural safeguards applied to the equalization process

Text: Notice is a fundamental requisite of due process that is employed as a procedural safeguard in any judicial action. See Browning v. Dixon, 114 Nev. 213, 217, 954 P.2d 741, 743 (1998). Nevada's statutory scheme regulating the equalization process safeguards a person's due process rights by requiring that public notice be given for the State Board's annual meeting, at which the State Board considers increases to property valuations. NRS 361.380(2). The public notice requirement is accomplished through publication in the statutes of the . . . time, place and purpose of [the annual meeting], see id., by posting notices at the Department of Taxation offices in Carson City, Reno, Las Vegas, and Elko, see NAC 361.686(1); and in accordance with statutory public meeting notice requirements, see NRS 241.020. In the event that the State Board proposes to increase the valuation of any property, the State Board is required to give specific notice to the interested property owner detailing when and where the property owner may appear and submit evidence of the property's value. NRS 361.395(2). If the State Board does increase the property's valuation, the property owner is entitled to another notice of the increased value. NRS 361.405(1). We conclude that NRS Chapter 361's notice requirements are sufficient procedural safeguards to ensure that the public is afforded due process throughout the State Board's equalization process.