1. An owner of property who receives a notice of conversion which is postmarked on or after July 1 and before December 16 may appeal in the manner provided in NRS 361.355:
(a) The determination that the property has been converted to a higher use; and
(b) The valuations for the years described in the notice,
to the board of equalization of the county in which the property is located.
2. An owner who receives a notice of conversion which is postmarked on or after December 16 and before July 1 may appeal, not later than July 15 of the ensuing fiscal year:
(a) The determination that the property has been converted to a higher use; or
(b) The valuations for the years described on the notice,
directly to the State Board of Equalization.
(Added to NRS by 1987, 672; A 1993, 182)
Structure Nevada Revised Statutes
Chapter 361A - Taxes on Agricultural Real Property and Open Space
NRS 361A.020 - "Agricultural real property" defined.
NRS 361A.030 - "Agricultural use" defined.
NRS 361A.031 - "Converted to a higher use" defined.
NRS 361A.0315 - "Golf course" defined.
NRS 361A.032 - "Higher use" defined.
NRS 361A.040 - "Open-space real property" defined.
NRS 361A.050 - "Open-space use" defined.
NRS 361A.060 - "Owner" defined.
NRS 361A.065 - "Parcel" defined.
NRS 361A.090 - Legislative declaration.
NRS 361A.100 - Application by owner.
NRS 361A.110 - Filing, contents and execution of application.
NRS 361A.130 - Determination of value for agricultural use; notification of assessment.
NRS 361A.140 - Classification of agricultural property; valuations for each classification.
NRS 361A.150 - Disqualification of property.
NRS 361A.160 - Appeal of determination.
NRS 361A.180 - Application by owner.
NRS 361A.190 - Filing, contents and execution of application.
NRS 361A.200 - Action on application by governing bodies of county and city: Procedure.
NRS 361A.210 - Orders of approval or denial by board of county commissioners.
NRS 361A.220 - Determination of value for open-space use; notification of assessment.
NRS 361A.225 - Determination of value for open-space use of real property used as golf course.
NRS 361A.230 - Disqualification of property.
NRS 361A.240 - Appeal from determination; equalization of assessment.
NRS 361A.250 - Redetermination of use: Complaint; hearing; order; judicial review.
NRS 361A.271 - Assessor to give owner notice of determination; contents of notice.
NRS 361A.273 - Appeal from determination or valuations.
NRS 361A.277 - Determination of taxable value when property converted to higher use.
NRS 361A.280 - Payment of deferred tax when property converted to higher use.