.  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.

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Terms Used In Nevada Revised Statutes 361.430

  • county: includes Carson City. See Nevada Revised Statutes 0.033
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Plaintiff: The person who files the complaint in a civil lawsuit.