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)
Nevada Legal Code