Source: https://www.leg.state.nv.us/nac/NAC-701A.html
Timestamp: 2019-04-26 04:09:42+00:00

Document:
701A.020 “Applicable LEED standard” defined.
701A.030 “Building or other structure” defined.
701A.067 “Green Globes standard” defined.
701A.080 “LEED accredited professional” defined.
701A.110 “LEED Green Building Rating System” defined.
701A.140 “Local government approval” defined.
701A.150 “Partial tax abatement” defined.
701A.170 “Pre-2007 Green Building Rating System” defined.
701A.190 “Significant change in the scope of the project” defined.
701A.200 LEED Green Building Rating System: Adoption of certain portions by reference; review and effect of new or updated standards.
701A.210 LEED Green Building Rating System: Exclusions and modifications; use of independent third-party commissioning firm by applicant for partial tax abatement.
701A.213 Green Globes standards: Adoption by reference; review and effect of new or updated standards.
701A.215 Green Globes standards: Exclusions and modifications; use of third-party assessor by applicant for partial tax abatement.
701A.217 Equivalencies between LEED Green Building Rating System and Green Globes standards.
701A.220 Application for partial tax abatement; notification by Director.
701A.225 Fee for review and approval of application.
701A.230 Amendment of application after significant change in scope of project.
701A.240 Submission of required proof or application for extension; issuance and contents of certificate of eligibility or certificate of ineligibility; effective date of abatement.
701A.250 Required proof that building meets requirements of applicable standard; additional required documentation.
701A.260 Submission of information regarding receipt of another abatement or exemption; designation and duties of tax abatement coordinator for building; suspension of certificate of eligibility; issuance of certificate of termination or reduction of eligibility.
701A.270 Building included in construction project registered with Office of Energy before June 15, 2007: Submission and processing of application for partial tax abatement; provisions applicable to pre-2007 applicant.
701A.280 Duration of partial tax abatement based upon number of points awarded for energy conservation by U.S. Green Building Council or Green Building Initiative.
701A.290 Waiver of requirements by Director.
701A.320 “Eligible building or other structure” defined.
701A.350 “Net taxable value” defined.
701A.360 Duties of county tax receiver regarding property that includes eligible building or other structure.
701A.370 Reports by county tax receiver.
701A.535 “Partial abatement of taxes” defined.
701A.560 Procedure upon receipt of application; provision of copies to local governments; amended application following substantive change.
701A.565 Confidentiality of application and related information.
701A.570 Fiscal note not to include information determined to be confidential.
701A.575 Approval of application by board of county commissioners; processing of application.
701A.580 Hearing on application; execution of abatement agreement upon determination of eligibility.
701A.585 Parties to hearing; notice of intent to participate.
701A.590 Criteria for determining eligibility for priority of application.
701A.595 Final decision on eligibility; abatement to be prospective only.
701A.600 Reapplication after denial of application.
701A.605 Qualification of tangible property for partial abatement of sales and use taxes.
701A.610 Qualification of real and personal property for partial abatement of property taxes.
701A.615 Duties of applicant: Maintenance of certain records; payment of taxes abated resulting from noncompliance of applicant or other person working on project or facility.
701A.620 Annual compliance report; notice of compliance to certain governmental entities.
701A.625 Determination of ineligibility or noncompliance: Required notices; hearing; on-site inspection; audit.
701A.630 Payment of taxes abated during period of noncompliance of project or facility with abatement agreement.
701A.635 Attestation to documents by owner.
701A.640 Sale, assignment or transfer of interest in project or facility.
701A.645 Director to establish fee; administration of Renewable Energy Account; disbursement of money.
701A.650 Fees: Amounts; payment by applicant; review of amounts by Director; deposit and use.
701A.655 Petition for adoption, filing, amendment or repeal of regulation: Filing; contents; action by Director.
701A.660 Petition for declaratory order or advisory opinion: Filing; contents; action by Director.
701A.740 Agreement with Director; provision of certain information for payroll deduction.
701A.750 Repayment; suspension of payments under certain circumstances; unpaid balance due upon separation from service.
NAC 701A.010 Definitions. (NRS 701A.110, § 15.5 of ch. 539, Stats. 2007) As used in NAC 701A.010 to 701A.290, inclusive, unless the context otherwise requires, the words and terms defined in NAC 701A.020 to 701A.190, inclusive, have the meanings ascribed to them in those sections.
NAC 701A.020 “Applicable LEED standard” defined. (NRS 701A.110, § 15.5 of ch. 539, Stats. 2007) “Applicable LEED standard” means the version of the LEED standard in effect at the time an applicant registers a project with the U.S. Green Building Council.
NAC 701A.030 “Building or other structure” defined. (NRS 701A.110, § 15.5 of ch. 539, Stats. 2007) “Building or other structure” means an improvement on real property that is being considered for or has been granted certification by the U.S. Green Building Council or the Green Building Initiative.
3. Describes the terms and conditions of a construction project.
NAC 701A.050 “Director” defined. (NRS 701A.110, § 15.5 of ch. 539, Stats. 2007) “Director” means the Director of the Office of Energy within the Office of the Governor.
NAC 701A.060 “Funding” defined. (NRS 701A.110, § 15.5 of ch. 539, Stats. 2007) “Funding” includes, without limitation, equity, any form of indebtedness, any grant, any gift or anything else of value.
NAC 701A.063 “GG-CIEB” defined. (NRS 701A.100, 701A.110) “GG-CIEB” means the Green Globes standard for Continual Improvement of Existing Buildings.
NAC 701A.065 “GG-NC” defined. (NRS 701A.100, 701A.110) “GG-NC” means the Green Globes standard for New Construction.
NAC 701A.067 “Green Globes standard” defined. (NRS 701A.100, 701A.110) “Green Globes standard” means a standard for energy efficiency developed by the Green Building Initiative and adopted for use in this State by the Director pursuant to NAC 701A.213.
NAC 701A.070 “LEED” defined. (NRS 701A.110, § 15.5 of ch. 539, Stats. 2007) “LEED” means Leadership in Energy and Environmental Design.
NAC 701A.080 “LEED accredited professional” defined. (NRS 701A.110, § 15.5 of ch. 539, Stats. 2007) “LEED accredited professional” means a person who holds a LEED Accredited Professional Certificate issued by the U.S. Green Building Council.
NAC 701A.090 “LEED-CS” defined. (NRS 701A.110, § 15.5 of ch. 539, Stats. 2007) “LEED-CS” means the LEED Green Building Rating System for Core and Shell Development.
NAC 701A.100 “LEED-EB” defined. (NRS 701A.110, § 15.5 of ch. 539, Stats. 2007) “LEED-EB” means the LEED Green Building Rating System for Existing Buildings, Upgrades, Operations and Maintenance.
NAC 701A.110 “LEED Green Building Rating System” defined. (NRS 701A.110, § 15.5 of ch. 539, Stats. 2007) “LEED Green Building Rating System” means those portions of the Leadership in Energy and Environmental Design Green Building Rating System developed by the U.S. Green Building Council that are adopted by the Director pursuant to NAC 701A.200.
NAC 701A.120 “LEED-NC” defined. (NRS 701A.110, § 15.5 of ch. 539, Stats. 2007) “LEED-NC” means the LEED Green Building Rating System for New Construction & Major Renovations.
NAC 701A.130 “LEED standard” defined. (NRS 701A.110, § 15.5 of ch. 539, Stats. 2007) “LEED standard” means all versions of a specific rating system within the LEED Green Building Rating System, including, without limitation, LEED-NC, LEED-EB and LEED-CS.
NAC 701A.140 “Local government approval” defined. (NRS 701A.110, § 15.5 of ch. 539, Stats. 2007) “Local government approval” means any document which, in the judgment of the Director, demonstrates that the local government in which a construction project is located has granted approval to begin construction of the building or other structure that is the subject of an application for a partial tax abatement.
NAC 701A.150 “Partial tax abatement” defined. (NRS 701A.110, § 15.5 of ch. 539, Stats. 2007) “Partial tax abatement” means a partial abatement from the taxes imposed on real property by chapter 361 of NRS.
3. For which an opinion letter was issued by the Department of Taxation before February 1, 2007, stating that the project will qualify for a partial sales and use tax exemption under Assembly Bill No. 3 (Special Session 2005) if certain conditions are met.
NAC 701A.170 “Pre-2007 Green Building Rating System” defined. (§ 15.5 of ch. 539, Stats. 2007) “Pre-2007 Green Building Rating System” means the LEED Green Building Rating System adopted by the Director pursuant to the provisions of former NRS 701.217, as that rating system existed before June 15, 2007, including the provisions of the regulations that are repealed by section 31 of this regulation.
3. Any other change, including, without limitation, any change in the square footage or estimated costs of any building or other structure for which a partial tax abatement is sought, which will change the amount of the partial tax abatement being sought by more than 10 percent, except that changes resulting from increases in square footage, costs or any other factor affecting the amount of the partial tax abatement relating to the project as represented in the application therefor, including any amendments or disputed claims with a contractor or supplier relating to those costs, will not be considered a significant change in the scope of the project until they are reasonably final and known to the owner.
1. The LEED Green Building Rating System is adopted for use in this State with regard to certain buildings or other structures for the purposes of determining eligibility for partial tax abatements.
(2) Is not appropriate for use in this State, the version of the LEED standard that was most recently adopted by the Director or determined to be appropriate for use in this State pursuant to this subsection continues to be effective.
3. The Director will review, evaluate and consider new and updated versions of LEED standards at least once each year.
4. A copy of the LEED Green Building Rating System is available free of charge on the Internet website of the U.S. Green Building Council.
(3) At least 11 points in the Optimize Energy Performance credit to meet the equivalent of the platinum level.
2. An applicant for a partial tax abatement must utilize an independent third-party commissioning firm to facilitate the fundamental building systems commissioning or existing building commissioning, as applicable, required by the LEED Green Building Rating System Energy and Atmosphere Prerequisite 1.
3. As used in this section, “home” has the meaning ascribed to it in NRS 701A.100.
(2) Is not appropriate in this State, the Green Globes standard that was most recently adopted by the Director or determined to be appropriate for use in this State pursuant to this subsection continues to be effective.
2. The Director will review, evaluate and consider any new and updated Green Globes standard at least once each year.
(3) At least 56 points for energy conservation under the Energy Performance standard of a Green Globes standard, to meet the equivalent of a rating of four globes.
(a) Must use a third-party assessor, assigned by the Green Building Initiative, to review and verify the information submitted by the applicant and approve the project for the purpose of obtaining certification by the Green Building Initiative.
(b) Shall submit to the Director with his or her application a copy of the report and findings of the assessor as the result of the assessment conducted pursuant to paragraph (a).
1. A rating of two globes under a Green Globes standard shall be deemed to be equivalent to the silver level of the LEED Green Building Rating System.
2. A rating of three globes under a Green Globes standard shall be deemed to be equivalent to the gold level of the LEED Green Building Rating System.
3. A rating of four globes under a Green Globes standard shall be deemed to be equivalent to the platinum level of the LEED Green Building Rating System.
(b) Will be based on a LEED standard other than LEED-NC or LEED-CS or based on GG-CIEB, submit an application to the Office of Energy on a form prescribed by the Director within 120 days after registering the project with the U.S. Green Building Council or the Green Building Initiative, as applicable.
(m) Any other information requested by the Director.
(7) Office of Economic Development.
(b) Promptly amend the application if there is a significant change in the scope of the project.
5. The Director will not accept an application pursuant to this section for a building or other structure that on the date the application is registered has been issued a certificate of occupancy and has been certified by the U.S. Green Building Council or the Green Building Initiative.
1. An applicant shall pay to the Director a fee in the amount of $1,750 for the review and approval of an application submitted pursuant to NRS 701A.110. An applicant shall pay the fee concurrently with the submission of his or her application. The Director will not approve an application for which the fee has not been timely paid pursuant to this subsection.
2. The Director will review each fee prescribed by subsection 1 on or before December 31 of each even-numbered year to ensure that the amount of the fee reflects the actual cost to the Office of Energy in carrying out the duties described in subsection 1.
3. The fees collected pursuant to subsection 1 must be deposited by the Director into an interest-bearing account. The money deposited pursuant to this subsection and any interest earned on such money must be used only to pay the costs incurred by the Office of Energy in carrying out the duties described in subsection 1.
(b) For good cause shown, extend the time within which to amend the application.
(g) Office of Economic Development.
(b) An application to extend the period for providing such proof.
(h) Office of Economic Development.
4. The certificate of eligibility will include the duration and annual percentage of the partial tax abatement as provided in NAC 701A.280 and subsection 5 of NRS 701A.110, and identify each building or other structure to which the abatement should be applied. The Director may indicate that the abatement should be applied to an ancillary structure if the ancillary structure was specified in the application. The Director will include as part of the certificate of eligibility his or her findings of fact, conclusions of law and order explaining the reasons for issuing the certificate.
Ê The Director will include as part of the certificate of ineligibility his or her findings of fact, conclusions of law and order explaining the reasons for issuing the certificate of ineligibility.
(a) On or after July 1 and on or before March 31 of a fiscal year, the abatement becomes effective on July 1 of the immediately following fiscal year. The Director will not issue a certificate of eligibility on or before March 31 of a fiscal year with respect to an application that is not submitted to the Director on or before February 1 of that fiscal year.
(b) On or after April 1 and on or before June 30 of a fiscal year, the abatement becomes effective on July 1 of the fiscal year next following the immediately following fiscal year.
7. A certificate of eligibility or a certificate of ineligibility issued pursuant to this section is a final order of the Director for purposes of judicial review.
(c) Any other information acceptable to the Director that, in the judgment of the Director, evidences compliance with the requirements of the LEED Green Building Rating System or a Green Globes standard, as applicable.
(2) Any documentation that, in the judgment of the Director, demonstrates the energy efficiencies achieved through compliance with the LEED Green Building Rating System or a Green Globes standard, as applicable.
1. The Director may require an applicant who has been issued a certificate of eligibility pursuant to NAC 701A.240 or the tax abatement coordinator for a building or other structure to which the certificate of eligibility relates to submit to the Director on an annual or other reasonable basis such information as the Director requires to determine whether the parcel on which the building or other structure is located is receiving another abatement or exemption pursuant to NRS 361.045 to 361.159, inclusive, or chapter 701A of NRS from the taxes imposed on real property by chapter 361 of NRS.
(c) Must submit to the Director as prescribed in subsection 3 written recertification from a third-party commissioning firm or third-party assessor, as applicable, stating that the energy systems of the building or other structure are still operating in general compliance with the original project requirements, with particular focus and emphasis on certifying that the energy conservation measures upon which the original certificate of eligibility was based are still being achieved. The third-party commissioning firm or third-party assessor, as applicable, providing the recertification letter should typically be the same firm or assessor that provided the original fundamental building systems commissioning or assessment or existing building commissioning or assessment services on the project.
(a) Paragraph (b) of subsection 2 must be submitted on or before March 15 of the third and each subsequent year after the certificate of eligibility was issued.
(3) Third, fifth and seventh years after the certificate of eligibility was issued if the duration of the partial tax abatement is 9 or 10 years.
4. Upon determining that the parcel on which the building or other structure is located is receiving another abatement or exemption pursuant to NRS 361.045 to 361.159, inclusive, or chapter 701A of NRS from the taxes imposed on real property by chapter 361 of NRS, the Director will notify the owner of the building or other structure and the Department of Taxation in writing that the certificate of eligibility relating to the building or other structure has been suspended, and indicate the term of the suspension.
6. A certificate of termination or reduction of eligibility issued pursuant to this section is a final order of the Director for purposes of judicial review.
(2) The designation of any successor tax abatement coordinator for the building or other structure during the term of the partial tax abatement, the successor shall submit his or her name and address to the Director.
(d) For the purposes of NAC 701A.010 to 701A.290, inclusive, “funding” shall be deemed to mean any cash or cash equivalent, including any loan or bond, except a private activity bond.
2. The owner of a building or other structure included in a construction project which was registered with the Office of Energy before June 15, 2007, for a partial tax abatement that does not qualify as a pre-2007 applicant may submit an application to the Director pursuant to NAC 701A.220. The Director will expedite the processing of the application.
2. In the judgment of the Director, the failure to waive the requirement would produce an unjust result.
NAC 701A.300 Definitions. (NRS 360.090, 701A.110) As used in NAC 701A.300 to 701A.370, inclusive, unless the context otherwise requires, the words and terms defined in NRS 701A.110 and NAC 701A.303 to 701A.350, inclusive, have the meanings ascribed to them in those sections.
NAC 701A.303 “Abatement” defined. (NRS 701A.110) “Abatement” means the partial abatement of certain property taxes authorized by NRS 701A.110.
NAC 701A.307 “Abatement percentage” defined. (NRS 701A.110) “Abatement percentage” means the applicable percentage determined pursuant to paragraph (a) of subsection 5 of NRS 701A.110 for any eligible building or other structure.
NAC 701A.310 “Department” defined. (NRS 360.090, 701A.110) “Department” means the Department of Taxation.
NAC 701A.320 “Eligible building or other structure” defined. (NRS 360.090, 701A.110) “Eligible building or other structure” means a building or other structure which the Director determines to be eligible for the abatement.
NAC 701A.350 “Net taxable value” defined. (NRS 360.090, 701A.110) “Net taxable value” means the taxable value of any property after deducting the taxable value of any portion of the property that is receiving any exemption from the taxable value otherwise determined pursuant to chapter 361 of NRS.
(3) The percentage of the net taxable value of each eligible building or other structure which is subject to the abatement.
(3) The land that comprises the property.
Ê The sum of the percentages determined pursuant to this paragraph must equal 100 percent.
(2) Multiplying the result determined pursuant to subparagraph (1) by the percentage of the net taxable value of the building or other structure which is subject to the abatement, as indicated pursuant to subparagraph (3) of paragraph (a).
(d) Calculate the weighted average abatement percentage for the property by adding all the weighted abatement percentages determined for the property pursuant to paragraph (c).
(2) The net tax due must be determined by subtracting the applicable abatement determined pursuant to subparagraph (1) from the total amount of tax due to the taxing entity after the application of any partial abatement of taxes required by NRS 361.4722 or 361.4724.
(2) The total net tax due for the property by adding all the sums determined for the property pursuant to subparagraph (2) of paragraph (e).
(2) Multiplying the result determined pursuant to subparagraph (1) by the total abatement for the property determined pursuant to subparagraph (1) of paragraph (f).
Ê The sum of all the amounts allocated pursuant to this paragraph must equal the total abatement for the property determined pursuant to subparagraph (1) of paragraph (f).
2. A county tax receiver may use a worksheet provided by the Department to facilitate the calculations required by this section.
(2) Zero percent of the net taxable value of any building or other structure that is not eligible for the abatement.
(b) The abatement percentage for any land and for any building or other structure that is not eligible for the abatement is zero percent.
(c) The weighted abatement percentage for any land and for any building or other structure that is not eligible for the abatement is zero percent.
(d) The total amount of property taxes actually billed.
NAC 701A.500 Definitions. (NRS 701A.390) As used in NAC 701A.500 to 701A.660, inclusive, the words and terms defined in NRS 701A.300 to 701A.345, inclusive, and NAC 701A.505 to 701A.550, inclusive, have the meanings ascribed to them in those sections.
NAC 701A.505 “Abatement agreement” defined. (NRS 701A.390) “Abatement agreement” means an agreement executed by the Director and an applicant upon the issuance of a final decision by the Director that the applicant is eligible for a partial abatement of taxes.
NAC 701A.510 “Applicant” defined. (NRS 701A.390) “Applicant” means an owner who submits an application for a partial abatement of taxes.
NAC 701A.515 “Application” defined. (NRS 701A.390) “Application” means an application for a partial abatement of taxes and includes, without limitation, the completed application form and all supporting documents.
1. A facility for the generation of electricity from renewable energy in this State.
2. A wholesale facility for the generation of electricity from renewable energy in this State.
(b) The facility contributes to the capability of the electrical grid to accommodate and transmit electricity produced from a facility described in subsection 1 or 2.
4. A facility for the generation of process heat from solar renewable energy in this State.
NAC 701A.525 “Generating capacity” defined. (NRS 701A.390) “Generating capacity” means the nameplate capacity of a facility.
NAC 701A.530 “Owner” defined. (NRS 701A.390) “Owner” means a person who holds an ownership interest in a project or facility or a possessory interest in public lands, or his or her successor in interest.
Ê authorized by NRS 701A.360 and approved by the Director in a final decision issued pursuant to NAC 701A.580.
NAC 701A.540 “Project” defined. (NRS 701A.390) “Project” means all the necessary purchasing and construction that will result in a facility for which an applicant applies for a partial abatement of taxes.
(f) The ownership of or any ownership interest in the project or facility.
2. A substantial and material change in the schedule or ability to meet the time commitments established in the application.
3. Any similar substantial and material change in the information upon which an applicant relies in establishing eligibility for a partial abatement of taxes.
NAC 701A.550 “Wages” defined. (NRS 701A.390) “Wages” has the meaning ascribed to it in NRS 338.010.
NAC 701A.555 Submission of application. (NRS 701A.390) To apply for a partial abatement of taxes, an applicant must submit electronically an application to the Director on the form and in the manner prescribed by the Director.
1. The Director will assign an application filing number to an applicant not later than 2 business days after the Director receives the completed application. The application filing number must appear on all correspondence and other documents related to the application which are submitted by the applicant to the Director.
2. The application filing number of an application expires if the application is rejected by the Director.
3. Upon receipt of an application, the Director will review the application for timeliness and completeness. An application is timely filed if the Director receives a completed application on or before the date on which commercial operation of the facility will commence. If the Director determines that an application is not timely filed and the Director determines that the application was filed in bad faith or that the timing of the filing frustrates the purposes of NAC 701A.500 to 701A.660, inclusive, the Director may reject the application. If the Director rejects an application pursuant to this subsection, the Director will provide written notice of the rejection to the applicant. The Director is not required to expedite the processing of any application which is not timely filed. If the Director determines that an application is incomplete, the Director will provide written notice to the applicant that the application is incomplete and will identify in the notice the information which is necessary to complete the application. An applicant shall, not later than 10 business days after the receipt of a notice that an application is incomplete, provide to the Director the information necessary to complete the application. If the applicant does not provide the information within the specified period, the Director will reject the application and provide written notice of the rejection to the applicant.
4. After submitting an application pursuant to NAC 701A.555, the applicant may submit a copy of the application to the board of county commissioners of the county in which the project or facility is proposed for location.
5. In addition to the requirements of subsection 3 of NRS 701A.360, the Director will provide a copy of the application to the governing body of each city or town in which the project or facility is proposed for location.
6. An applicant shall, not later than 15 business days after any substantive change to the information provided in an application, submit an amended application. The Director will provide a copy of the amended application in accordance with subsection 5 of this section and subsection 3 of NRS 701A.360.
(b) Provide for each identified item a citation to the legal authority for and argument as to why the particular item is confidential and should be redacted and protected from publication.
(b) Provide the applicant with written notice regarding the Director’s determination.
(b) That the applicant objects to publication of the item and indicate the legal basis, if any, and any argument in support of the applicant’s objection. If the Director again rejects the applicant’s argument that the item should not be made public, the applicant may withdraw the application or seek an order from a court of competent jurisdiction protecting the item from publication.
(g) The Office of Economic Development.
(b) A recipient of a redacted application may make public only the information contained in the redacted application prepared by the Director.
6. Any of the persons or governmental entities listed in subsection 4 may request in writing that the Director additionally provide to the person or governmental entity any information which the Director has determined is confidential. The Director may, in his or her discretion, provide the requested information. If the Director provides any such information, the person or governmental entity to whom he or she provides the information must limit access to and use of the information only to those people for whom such information is necessary in the performance of their duties. The Director will provide written notice to an applicant before providing any confidential information pursuant to this subsection. Confidential information provided pursuant to this subsection must not be made public.
2. The published fiscal note does not contain any information that the Director has determined is confidential and must be redacted and protected from publication.
1. The Director will issue a final decision denying an application for a partial abatement of property taxes imposed pursuant to chapter 361 of NRS unless the Director receives written notice of approval of the application from the board of county commissioners of each county in which the facility is located or the application is deemed approved.
2. The Director will process an application for a requested partial abatement of sales and use taxes pursuant to the provisions of NAC 701A.500 to 701A.660, inclusive.
2. At a hearing conducted pursuant to this section, the applicant has the burden of proving by reasonable evidence that his or her application satisfies all the requirements for eligibility for a partial abatement of taxes.
3. At a hearing conducted pursuant to this section, the Director or the Director’s designee may ask questions of any witness.
4. If the Director takes any action authorized by subsection 3 of NRS 701A.365, the Director will do so at the hearing conducted pursuant to this section and will state on the record his or her reasons for so doing.
5. The Director will issue findings of facts, conclusions of law and a final decision regarding an application not later than 10 business days after the date on which the hearing is concluded. The Director may condition the approval of an application upon such terms as he or she determines are necessary. If the Director determines that an applicant is eligible for a partial abatement of taxes, the Director will execute an abatement agreement with the applicant as soon as practicable. The date on which the abatement agreement is executed by the Director is the date of the approval of the application for the purposes of NRS 701A.370.
(c) The identification of any witnesses or evidence that the party intends to present in support of the party’s position.
3. Except as otherwise provided in subsection 4, any person or governmental entity that files a notice of intent to participate may attend the hearing personally or may be represented at the hearing by an attorney, agent or other representative.
4. The Director may require any person who files a notice of intent to participate to appear personally at the hearing if the Director determines that the appearance will assist the Director in determining whether the applicant is qualified for a partial abatement of taxes.
(b) The amount paid for such an asset, including any capitalized interest, to be the amount of the capital investment for that asset. Any finance charge, tax or interest paid for the asset must not be included in the determination of the amount of the capital investment for that asset.
(a) To be a full-time employee working on construction of the facility if the applicant establishes that the employee works or was regularly scheduled to work 40 or more hours per week engaged in activity that furthers construction of the facility.
(b) To be a resident of Nevada if the applicant establishes that the employee possesses a current and valid Nevada driver’s license or a current and valid identification card issued by the Department of Motor Vehicles.
3. In determining whether an applicant has satisfied the average hourly wage requirements of subparagraph (3) of paragraph (d) of subsection 1 of NRS 701A.365 or subparagraph (3) of paragraph (e) of subsection 1 of NRS 701A.365, the Director will consider a person to be an employee of the facility if the applicant establishes that the person works on the site of the facility and is engaged in work that furthers the maintenance or operation of the facility. The Director will consider an applicant to have satisfied those average hourly wage requirements if the applicant establishes that the average hourly wage paid to employees engaged in the maintenance and operation of the facility meets or exceeds 110 percent of the average statewide hourly wage, excluding management and administrative employees, as established by the Employment Security Division of the Department of Employment, Training and Rehabilitation as determined on a monthly basis and calculated as the total wages paid to all employees who performed maintenance and operation work on the facility for that month divided by the total number of hours worked by all employees who performed maintenance or operation work on the facility for that month, excluding management and administrative employees.
4. Except as otherwise provided in subsection 6 of NRS 701A.365, the Director will consider an applicant to have satisfied the average hourly wage requirements of subparagraph (4) of paragraph (d) of subsection 1 of NRS 701A.365 or subparagraph (4) of paragraph (e) of subsection 1 of NRS 701A.365 if the applicant establishes that the average hourly wage paid to employees engaged in the construction of a project meets or exceeds 175 percent of the average statewide hourly wage, excluding management and administrative employees, as established by the Employment Security Division of the Department of Employment, Training and Rehabilitation based on reports submitted on a weekly basis and calculated during the construction period as the total wages paid to all employees who performed construction work on the project during the course of the construction period.
(g) Except as otherwise provided in this paragraph, for an in-network provider, a minimum employer contribution of at least 80 percent of medical expenses after the employee’s deductible limit is met. The Director may approve a minimum employer contribution of less than 80 percent if an employer submits a written request stating reasonable grounds for such an exception.
(b) If the wage has been adjusted higher, an amount equivalent to the difference between the wage the employee was actually paid and the adjusted wage for all hours worked from July 1 through July 31. A payment made under this paragraph must be made not later than 30 days after publication of the average statewide hourly wage by the Employment Security Division of the Department of Employment, Training and Rehabilitation.
7. As used in this section, “provider of insurance” has the meaning ascribed to it in NRS 679A.118.
(c) A copy of the abatement agreement executed by the Director and the applicant.
2. A partial abatement of taxes approved by the Director is prospective only and must not be applied retroactively to any tax imposed before the execution of the abatement agreement between the Director and the applicant.
NAC 701A.600 Reapplication after denial of application. (NRS 701A.390) If the Director issues a final decision denying an application for a partial abatement, the applicant whose application for a partial abatement has been denied may reapply for the partial abatement pursuant to NRS 701A.360.
(j) Materials for any road required for access along the site of a facility for the transmission of electricity that is specifically purchased for exclusive use on such roads.
2. If an applicant seeks a partial abatement of sales and use taxes for any tangible property other than the property described in subsection 1, the applicant’s application must specifically include a request that the Director determine whether the property for which the partial abatement is requested qualifies for the partial abatement of sales and use taxes. The Director will consult with the Department of Taxation before making any determination on an applicant’s request under this subsection. If the application includes a request pursuant to this subsection, the Director’s final decision must include a determination of whether the property qualifies for the partial abatement of sales and use taxes.
NAC 701A.610 Qualification of real and personal property for partial abatement of property taxes. (NRS 701A.390) If the Director issues a final decision in which he or she determines that an applicant has satisfied all the requirements for eligibility for a partial abatement of the property taxes imposed pursuant to chapter 361 of NRS, unless the certificate of eligibility and abatement agreement otherwise provide, all real and personal property that would be taxable pursuant to chapter 361 of NRS that was purchased or leased specifically for exclusive use on the site of the facility qualifies for the partial abatement of property taxes.
(d) Ensure that each person, entity, contractor or subcontractor who is named on the list maintained pursuant to paragraph (a) complies with the terms of the abatement agreement.
2. If the applicant or any other person, entity, contractor or subcontractor fails to comply with the terms of the abatement agreement, the applicant shall pay to the State of Nevada the amount of any sales and use taxes and the amount of any property taxes abated resulting from the noncompliance.
1. Each applicant who executes an abatement agreement with the Director shall file an annual compliance report with the Director on the form prescribed by the Director. The applicant shall file the annual compliance report on or before the anniversary date of the abatement agreement. The annual compliance report must include all information and documentation required by the Director.
2. The Director will review each annual compliance report as soon as practicable after receipt of the annual compliance report from the applicant. An annual compliance report which is incomplete will be rejected and shall be deemed not to have been filed. If the Director determines that additional information is required to determine whether the applicant is in compliance with the terms of the abatement agreement, the Director may request additional information from the applicant.
(d) The county treasurer of each county in which the project or facility is located.
(f) Any other information that the Director believes will aid the applicant in remedying the noncompliance identified by the Director.
2. If an applicant requests a hearing pursuant to this section, the Director will set a date, time and place for the hearing and will provide written notice of the hearing to the applicant. The Director will issue written findings of fact, conclusions of law and an order after the conclusion of the hearing.
4. The Director or his or her designee may conduct an on-site inspection of the project or facility and the applicant at any time to determine if the applicant is in compliance with the abatement agreement.
5. The Director or his or her designee, upon a request of the board of county commissioners of any county or governing body of any city or town in which the project or facility is located, will conduct an on-site inspection of the project or facility or audit of the applicant to determine if the applicant is in compliance with the abatement agreement and the terms of any distribution or funding received from the Renewable Energy Account pursuant to NRS 701A.450.
1. If the Director determines that a project or facility is not in compliance with the abatement agreement pursuant to NAC 701A.625, the applicant shall pay to the State of Nevada the amount of sales and use taxes and the amount of property taxes abated during the period in which the project or facility was not in compliance with the abatement agreement.
2. Payment to the State of Nevada must be made not later than 60 days after the date on which the applicant receives written notice from the Director pursuant to subsection 3 of NAC 701A.625.
3. The Director may take any action which is authorized by law and which he or she believes is reasonably necessary to enforce the provisions of this section.
NAC 701A.635 Attestation to documents by owner. (NRS 701A.390) The Director may require that any application, amendment, annual report or other document submitted to the Director be attested to by the owner.
(a) If the sale, assignment or other transfer will occur before the hearing regarding the application of the applicant, amend the application to include information regarding the proposed successor in interest and the terms and conditions of the transaction.
(b) If the sale, assignment or other transfer will occur after the execution of an abatement agreement, provide written proof that the successor in interest has actual knowledge of and will fully comply with the abatement agreement.
3. A successor in interest to an applicant is not eligible for or entitled to a partial abatement of taxes authorized by an abatement agreement executed pursuant to NAC 701A.500 to 701A.660, inclusive, until the Director has received all the information required by subsection 1.
1. The Director will establish, charge and collect a fee from each applicant who submits an application for a partial abatement pursuant to NRS 701A.300 to 701A.390, inclusive. The amount of the fee must not exceed the actual cost to the Director for processing and approving the application.
2. For projects approved on or before June 30, 2013, the State Controller shall, as soon as practicable, deposit all money in his or her possession that is subject to the provisions of NRS 701A.450 into the Renewable Energy Account in such an account or accounts as directed by the Director. All money received by the Director from the State Controller pursuant to NRS 701A.450 must be deposited by the Director into one or more interest-bearing accounts in financial institutions located in Nevada. All records related to the account or accounts are public records and must be maintained by the Director.
3. At least once every odd-numbered year, the Director will have the account or accounts audited by an independent auditor, and any report made by the auditor is a public record and must be maintained by the Director.
(b) Twenty-five percent must be dedicated solely to be used by the Director for the operation and staffing of his or her office and for purposes related to the Director’s duties and obligations pursuant to chapters 701 and 701A of NRS and NAC 701A.500 to 701A.660, inclusive.
(a) For the review and approval of an application submitted pursuant to NRS 701A.360, $7,500. An applicant shall pay the fee concurrently with the submission of his or her application. The Director will not approve an application for which the fee has not been timely paid pursuant to this paragraph.
(b) For the review and approval of an annual compliance report submitted pursuant to NAC 701A.620, $250. An applicant shall pay the fee concurrently with the submission of his or her annual compliance report. The Director will deem incomplete pursuant to subsection 3 of NAC 701A.620 an annual compliance report for which the fee has not been timely paid pursuant to this paragraph.
(c) In addition to any other fee required by this subsection, if the review and approval of an application submitted pursuant to NRS 701A.360 or an annual compliance report submitted pursuant to NAC 701A.620 requires an on-site inspection, $500 per inspection.
1. An interested person who wishes to petition the Director for the adoption, filing, amendment or repeal of a regulation in this chapter must file with the Director the original and one copy of the petition.
(d) The statutory authority for the adoption, filing, amendment or repeal of the regulation.
(b) The petition does not contain the information required by subsection 2.
4. The Director will notify the petitioner in writing of his or her decision within 30 days after the petition is filed.
1. Except as otherwise provided in subsection 4, an interested person may petition the Director to issue a declaratory order or advisory opinion concerning the applicability of a statute or regulation within the Director’s purview or jurisdiction. The original and one copy of the petition must be filed with the Director.
(d) A clear and concise statement of the question to be decided by the Director and the relief sought by the petitioner.
3. An interested person may not file a petition for a declaratory order or an advisory opinion concerning a question or matter that is an issue in an administrative, civil or criminal proceeding in which the interested person is a party.
(c) The petition seeks a declaratory order or an advisory opinion prohibited by subsection 3.
(a) Conduct an informal hearing to determine issues of fact or to hear arguments relating to the petition and may enter reasonable orders that govern the conduct of such a hearing.
(b) Request that the petitioner provide additional information or arguments relating to the petition.
(c) Issue a declaratory order or an advisory opinion based upon the contents of the petition and any material submitted with the petition.
(d) Consider relevant decisions that have been issued by the Director which apply or interpret the statute, regulation or decision in question.
(e) Enter any reasonable order to assist his or her review of the petition.
7. The Director will not render an oral advisory opinion or respond over the telephone to a request for an advisory opinion. An oral response or a response given over the telephone by a member of the staff of the Director is not a decision or an advisory opinion of the Director.
NAC 701A.700 Definitions. (NRS 701A.450) As used in NAC 701A.700 to 701A.750, inclusive, unless the context otherwise requires, the words and terms defined in NAC 701A.710, 701A.720 and 701A.730 have the meanings ascribed to them in those sections.
NAC 701A.710 “Account” defined. (NRS 701A.450) “Account” means the Renewable Energy Account created by NRS 701A.450.
NAC 701A.720 “Director” defined. (NRS 701A.450) “Director” means the Director of the Office of Energy appointed pursuant to NRS 701.150.
NAC 701A.730 “Participant” defined. (NRS 701A.450) “Participant” means an officer or employee of the State who receives a loan or other distribution of money from the Account and enters into an agreement with the Director pursuant to NAC 701A.740 to repay the loan or other distribution of money from the Account through payroll deductions from the paycheck of the officer or employee of the State.
1. An officer or employee of the State who has received a loan or other distribution of money from the Account may submit to the Director, on a form approved by the Director, an application to enter into an agreement pursuant to which repayment of the loan or other distribution of money from the Account will be made through payroll deductions from the paycheck of the officer or employee.
(g) Any other terms and conditions the Director determines necessary to ensure the repayment of the loan or other distribution of money from the Account.
(f) Any other information which the Department of Administration or the Legislative Fiscal Officer, as applicable, determines is necessary to administer the payroll deduction set forth in the agreement.
(2) The loan or other distribution of money from the Account may be subject to collection proceedings in accordance with the provisions of chapter 353C of NRS.
2. Upon a participant’s permanent separation from service, the entire unpaid balance of the loan or other distribution of money from the Account is deemed to be due in its entirety and may be withheld from the final paycheck of or other final payment of money by the State to the participant. Any unpaid balance remaining thereafter must be paid by the participant by check within 60 days after the participant’s date of permanent separation from service. If a participant fails to pay the unpaid balance remaining within 60 days after his or her date of permanent separation from service, the unpaid balance remaining is deemed to be past due and the Director will take action to collect the debt in accordance with the provisions of chapter 353C of NRS.

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