Nevada Revised Statutes
Chapter 152 - Partition Before Discharge
NRS 152.130 - Commissioners may set off quality against quantity to make shares of equal value.

In making partition, the commissioners shall always have regard to quantity and quality, and may set off quantity against quality, or quality against quantity, so that when the partition is made all the shares partitioned shall be of equal value as near as possible.
[264:107:1941; 1931 NCL § 9882.264]