361A.273  Appeal from determination or valuations.

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,

ĂŠ 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,

ĂŠ directly to the State Board of Equalization.

(Added to NRS by 1987, 672; A 1993, 182)