The Court determined that (1) NRS 361.395 does not provide the State Board with authority to order reappraisals; and (2) the 2010 regulation purporting to provide the State Board with such authority does not apply retroactively to the tax years at issue in this case.
Carapia, Yolanda, "Village League v. State Bd. of Equalization, 133 Nev., Adv. Op. 1 (January 26, 2017)" (2017). Nevada Supreme Court Summaries. 1021.