DUTIES: NRS 361.334-361.365
After the assessment roll has been completed pursuant to NRS 361.300, the county board of equalization will meet to equalize assessments.  Those wishing to protest their assessments must do so by January 15th or the first business day after January 15th of each year.  The board then examines the proof of the protest and determines whether a property is under or overvalued and takes the actions needed to correct the assessment.
The Board of Equalization meets  annually, on or before the last day of February. 
The district attorney or his or her deputy shall be present at all meetings of the county board of equalization to explain the law and the board’s authority.
The county assessor or his or her deputy shall attend all meetings of each panel of the county board of equalization.