. In every action brought under the provisions of NRS 361.420, the burden of proof shall be upon the plaintiff to show by clear and satisfactory evidence that any valuation established by the Nevada Tax Commission or the county assessor or equalized by the county board of equalization or the State Board of Equalization is unjust and inequitable.
NRS 361.430
Burden of proof on plaintiff in action brought under NRS 361.420
Applied in 12 court decisions — leading case State Ex Rel. State Board of Equalization v. Bakst (2006)
Most recently applied in 223 W. Va. 14 - In Re Tax Assessment of Foster Foundation's Woodlands Retirement Community (January 2009)
[Part 11:177:1917; A 1933, 128; 1953, 576]—(NRS A 1975, 1670; 1977, 1052)
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.