Board of Equalization

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This board consists of 5 members and is appointed by the Elko County Commissioners with 4 year terms.   Members are responsible for reviewing the list of assessments by the Assessors office and equalizing those assessments when warranted. 

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 over valued and takes the actions needed to correct the assessment.