State Board of Equalization: Composition; qualifications; terms; removal; compensation; quorum; adoption of and compliance with regulations; staff.
Nev. Rev. Stat. § 361.375
in effect1. The State Board of Equalization, consisting of five members appointed by the Governor, is hereby created. The Governor shall designate one of the members to serve as Chair of the Board.
2. The Governor shall appoint:
(a) One member who is a certified public accountant.
(b) One member who is a property appraiser with a professional designation.
(c) One member who is versed in the valuation of centrally assessed properties.
(d) Two members who are versed in business generally.
3. Only three of the members may be of the same political party and no more than two may be from the same county.
4. An elected public officer or his or her deputy, employee or any person appointed by him or her to serve in another position must not be appointed to serve as a member of the State Board of Equalization.
5. After the initial terms, members serve terms of 4 years, except when appointed to fill unexpired terms. No member may serve more than two full terms consecutively.
6. Any member of the State Board of Equalization may be removed by the Governor if, in the opinion of the Governor, that member is guilty of malfeasance in office or neglect of duty.
7. Each member of the State Board of Equalization is entitled to receive a salary of not more than $80, as fixed by the Board, for each day actually employed on the work of the Board.
8. While engaged in the business of the State Board of Equalization, each member and employee of the Board is entitled to receive the per diem allowance and travel expenses provided for state officers and employees generally.
9. A majority of the members of the State Board of Equalization constitutes a quorum, and a majority of the Board shall determine the action of the Board. The Board may adopt regulations governing the conduct of its business.
10. The State Board of Equalization shall comply with any applicable regulation adopted by the Nevada Tax Commission.
11. The staff of the State Board of Equalization must be provided by the Department and the Executive Director is the Secretary of the Board.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-361.htmlFetched: 10/4/2026