reglab/housing_qa huggingface dataset:
NV Rev Stat § 361.2225 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.2225 - Statement by applicant concerning payment of child support; grounds for denial of certificate; duty of Department. [Effective until the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings.]

  1. An applicant for the issuance of a certificate as an appraiser shall submit to the Department the statement prescribed by the Division of Welfare and Supportive Services of the Department of Health and Human Services pursuant to NRS 425.520. The statement must be completed and signed by the applicant.  2. The Department shall include the statement required pursuant to subsection 1 in:  (a) The application or any other forms that must be submitted for the issuance of the certificate; or  (b) A separate form prescribed by the Department.  3. A certificate as an appraiser may not be issued by the Department if the applicant:  (a) Fails to submit the statement required pursuant to subsection 1; or  (b) Indicates on the statement submitted pursuant to subsection 1 that he or she is subject to a court order for the support of a child and is not in compliance with the order or a plan approved by the district attorney or other public agency enforcing the order for the repayment of the amount owed pursuant to the order.  4. If an applicant indicates on the statement submitted pursuant to subsection 1 that he or she is subject to a court order for the support of a child and is not in compliance with the order or a plan approved by the district attorney or other public agency enforcing the order for the repayment of the amount owed pursuant to the order, the Department shall advise the applicant to contact the district attorney or other public agency enforcing the order to determine the actions that the applicant may take to satisfy the arrearage.  (Added to NRS by 1997, 2046)
NV Rev Stat § 361.2226 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.2226 - Suspension of certificate for failure to pay child support or comply with certain subpoenas or warrants; reinstatement. [Effective until the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings.]

  1. If the Department receives a copy of a court order issued pursuant to NRS 425.540 that provides for the suspension of all professional, occupational and recreational licenses, certificates and permits issued to a person who is the holder of a certificate as an appraiser, the Department shall deem the certificate issued to that person to be suspended at the end of the 30th day after the date on which the court order was issued unless the Department receives a letter issued to the holder of the certificate by the district attorney or other public agency pursuant to NRS 425.550 stating that the holder of the certificate has complied with the subpoena or warrant or has satisfied the arrearage pursuant to NRS 425.560.  2. The Department shall reinstate a certificate as an appraiser that has been suspended by a district court pursuant to NRS 425.540 if the Department receives a letter issued by the district attorney or other public agency pursuant to NRS 425.550 to the person whose certificate was suspended stating that the person whose certificate was suspended has complied with the subpoena or warrant or has satisfied the arrearage pursuant to NRS 425.560.  (Added to NRS by 1997, 2047)
NV Rev Stat § 361.2227 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.2227 - Renewal of certificate: Application to include information relating to state business license; grounds for denial of renewal.

  1. In addition to any other requirements set forth in this chapter, an applicant for the renewal of a certificate as an appraiser must indicate in the application submitted to the Department whether the applicant has a state business license. If the applicant has a state business license, the applicant must include in the application the business identification number assigned by the Secretary of State upon compliance with the provisions of chapter 76 of NRS.  2. A certificate as an appraiser may not be renewed by the Department if:  (a) The applicant fails to submit the information required by subsection 1; or  (b) The State Controller has informed the Department pursuant to subsection 5 of NRS 353C.1965 that the applicant owes a debt to an agency that has been assigned to the State Controller for collection and the applicant has not:  (1) Satisfied the debt;  (2) Entered into an agreement for the payment of the debt pursuant to NRS 353C.130; or  (3) Demonstrated that the debt is not valid.  3. As used in this section:  (a) "Agency" has the meaning ascribed to it in NRS 353C.020.  (b) "Debt" has the meaning ascribed to it in NRS 353C.040.  (Added to NRS by 2013, 2727)
NV Rev Stat § 361.223 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.223 - Continuing education: Annual training requirement; waiver.

  1. Except as otherwise provided in this section, every person who holds an appraiser’s certificate must complete in each fiscal year at least 36 contact hours of appropriate training conducted or approved by the Department. College or university courses may be substituted upon approval by the Appraiser Certification Board of an application submitted to the Department for such substitution.  2. Any approved hours of training accumulated in any 1 fiscal year in excess of the 36 contact hour minimum must be carried forward and applied against the training requirements for the following 3 years.   3. The annual training requirement must be waived for any person:  (a) Attaining a professional designation or certification recognized by the Appraiser Certification Board; or  (b) Accumulating 180 contact hours of accepted training.  Such persons must complete 36 contact hours during every 3-year period thereafter.  (Added to NRS by 1975, 1654; A 1977, 318; 2013, 294)
NV Rev Stat § 361.224 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.224 - Effect of failure to meet requirements for continuing education.

On or before July 15 of each fiscal year, the Appraiser Certification Board shall ascertain whether every person holding a valid appraiser’s certificate has met the minimum training requirements for the preceding fiscal year as provided in NRS 361.223. Upon the recommendation of the Board, the Department may suspend or revoke the certificate of any person who fails to complete or have carried forward the minimum number of approved contact hours for that year. The Department may not suspend or revoke the certificate unless the person has been given a hearing by the Department and 20 days’ advance written notice of the hearing.  (Added to NRS by 1975, 1654; A 1977, 318)
NV Rev Stat § 361.2242 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.2242 - Department of Taxation prohibited from denying application for certificate based solely on immigration or citizenship status; applicant without social security number authorized to provide alternative personally identifying number; disclosure and confidentiality of social security number and alternative personally identifying number.

  1. The Department shall not deny the application of a person for a certificate as an appraiser pursuant to NRS 361.221 based solely on his or her immigration or citizenship status.  2. Notwithstanding the provisions of NRS 361.2224, an applicant for a certificate as an appraiser who does not have a social security number must provide an alternative personally identifying number, including, without limitation, his or her individual taxpayer identification number, when completing an application for a certificate as an appraiser.  3. The Department shall not disclose to any person who is not employed by the Department the social security number or alternative personally identifying number, including, without limitation, an individual taxpayer identification number, of an applicant for a license for any purpose except:  (a) Tax purposes;  (b) Licensing purposes; and  (c) Enforcement of an order for the payment of child support.  4. A social security number or alternative personally identifying number, including, without limitation, an individual taxpayer identification number, provided to the Department is confidential and is not a public record for the purposes of chapter 239 of NRS.  (Added to NRS by 2019, 4339)
NV Rev Stat § 361.225 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.225 - Rate of assessment.

All property subject to taxation must be assessed at 35 percent of its taxable value.  [12:177:1917; 1919 RL p. 3201; NCL § 6553] + [Part 4:344:1953] — (NRS A 1963, 210; 1979, 79; 1981, 788)
NV Rev Stat § 361.2275 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.2275 - Determination of status of property as leased or used.

  1. For purposes of NRS 361.157, 361.159 and 361.227, except as otherwise provided in subsection 2, property is leased or used by a natural person or entity at all times the natural person or entity has possession of, claim to or right to the possession of the property that is independent, durable and exclusive of rights held by others in the property, other than the rights held by the owner.  2. Property is not leased or used by a natural person or entity who possesses or occupies the property solely for the purpose of holding the property for another natural person or entity.  3. As used in this section:  (a) "Durable" means for a determinable period with a reasonable certainty that the use, possession or claim with respect to the property will continue for that period.  (b) "Exclusive" means the enjoyment of a beneficial use of property, together with the ability to exclude from occupancy persons or entities other than the owner who may interfere with that enjoyment.  (c) "Independent" means the ability to exercise authority and exert control over the management or operation of the property pursuant to the terms and provisions of the contract with the owner. A possession or use is independent if the possession or use of the property is sufficiently autonomous under the terms and provisions of the contract with the owner to constitute more than a mere agency.  (Added to NRS by 2001, 839)
NV Rev Stat § 361.228 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.228 - Intangible personal property: Exemption from taxation; prohibition against consideration of value; consideration of attributes of real property.

  1. All intangible personal property is exempt from taxation, including, without limitation:  (a) Shares of stock, bonds, mortgages, notes, bank deposits, virtual currencies, book accounts such as an acquisition adjustment and credits, and securities and choses in action of like character; and  (b) Goodwill, customer lists, contracts and contract rights, patents, trademarks, trade names, custom computer programs, copyrights, trade secrets, franchises and licenses.  2. The value of intangible personal property must not enhance or be reflected in the value of real property or tangible personal property.  3. The attributes of real property, such as zoning, location, water rights, view and geographic features, are not intangible personal property and must be considered in valuing the real property, if appropriate.  4. As used in this section:  (a) "Public blockchain" means an electronic record of transactions or other data which:  (1) Is uniformly ordered;  (2) Is processed using a decentralized method by which two or more unaffiliated computers or machines verify the recorded transactions or other data;  (3) Is redundantly maintained by two or more unaffiliated computers or machines to guarantee the consistency or nonrepudiation of the recorded transactions or other data;  (4) Is validated by the use of cryptography; and  (5) Does not restrict the ability of any computer or machine to:  (I) View the network on which the record is maintained; or  (II) Maintain or validate the state of the public blockchain.  (b) "State of the public blockchain" means the cumulative record of data on a public blockchain, consisting of the first block of the public blockchain, all finalized transactions on the public blockchain and all block rewards recorded on the public blockchain.  (c) "Unaffiliated computers or machines" means computers or machines that are not under common ownership or control.  (d) "Virtual currency" means a digital representation of value that:  (1) Is created, issued and maintained on a public blockchain;  (2) Is not attached to any tangible asset or fiat currency;  (3) Is accepted as a means of payment; and  (4) May only be transferred, stored or traded electronically.  (Added to NRS by 1999, 3273; A 2005, 2654; 2019, 2827)
NV Rev Stat § 361.2285 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.2285 - Adoption of regulations regarding use of income approach for valuation of real property used to conduct business.

The Nevada Tax Commission shall adopt regulations which:  1. Provide for the creation of a simple, easily understood form which may be completed by the owner of any real property used to conduct a business and used to:  (a) Compute and determine the value of the property using the income approach and to compare that value to the existing taxable value of the property to determine the existence of any obsolescence; and  (b) Apply to the appropriate county assessor or board of equalization for computation of the taxable value of the property in accordance with subsection 5 of NRS 361.227.  2. Clearly set forth the methodology for applying the income approach to valuation for tax purposes of real property used to conduct a business to determine whether obsolescence is a factor. The methodology must be described in a manner that may be easily understood by the owners of such property.  3. Will make available to the owner of any real property used to conduct a business information that will allow the owner to apply the income approach to establish the full cash value of the property for the purpose of comparing that value to the taxable value established by the county assessor.  (Added to NRS by 2005, 42; A 2005, 1755; 2013, 3118)
NV Rev Stat § 361.229 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.229 - Adjustment of actual age of improvements in computation of depreciation.

  1. The actual age of each improvement made on a parcel of land must be adjusted, for the purpose of computing depreciation, when any addition is made or replacement is made whose cost, added to the cost of any prior replacements, is at least 10 percent of the cost of replacement of the improvement after the work is done. For the purposes of this section, "replacement" does not include changing or adding finish or covering to floors or walls, changing or adding small appliances, or other normal maintenance of the improvement in a good condition.  2. Except as otherwise provided in subsection 3, the amount of the reduction must be the product of the prior actual age multiplied by the ratio of the cost of the replacement or addition to the cost of replacement of the improvement after the work is done.  3. The amount of the reduction for additions which increase the floor area of the improvement may be calculated by multiplying the prior actual age of the improvement by the ratio of the number of square feet of additional floor area to the total number of square feet of the improvement including the addition.  (Added to NRS by 1983, 1884; A 1987, 814)
NV Rev Stat § 361.235 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.235 - Assessment of corporate stock and property of partnership; taxation of corporate property.

  1. The owner or holder of any stock in any firm, incorporated company or association, the entire capital of which is invested in property which is assessed, or the capital of which is assessed, shall not be assessed individually for his or her stock in such company or association, nor shall any person having an interest in any partnership or firm be individually assessed for the partnership or firm property, if such property is assessed to the partnership or firm.  2. The property of every firm, incorporated company or association shall be taxed in the county wherein the same is situated. Whenever any portion of the property of any such company shall be assessed and taxed in the county wherein the same is located, then upon presentation at the principal office of such company of the certificate or receipt of the tax collector of that county that such taxes have been paid in another county, the same shall be deducted at the principal office from the aggregate amount of taxes imposed upon or paid by the company, for the same property, in the county wherein the principal office of the company is situated.  [Part 10:344:1953]
NV Rev Stat § 361.240 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.240 - Assessment of undivided property of deceased and insane persons; payment of taxes.

  1. The undivided property of deceased and insane persons may be listed to the heirs, guardians, executors or administrators, as the case may be, and a payment of taxes made by either shall bind all the parties in interest for their equal proportions.  2. Every district judge shall, from time to time, direct each administrator, executor and guardian (which direction may be especially given in each case or by general order) to pay, out of the funds of the estate, all taxes that have attached or accrued against such estate after July 1, 1955.  3. No order or decree for the distribution of any property of any decedent among the heirs or devisees shall be made until taxes which have been attached to or accrued against the estate shall have been paid.  [Part 10:344:1953]
NV Rev Stat § 361.245 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.245 - Personal property subject to security interest.

When personal property is subject to a security interest it shall, for the purpose of taxation, be deemed the property of the person who has possession thereof.  [12:344:1953] — (NRS A 1965, 941)
NV Rev Stat § 361.261 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.261 - Determination of assessed value of property that is not being reappraised: Adoption of factors for improvements.

The factors for improvements required by subsection 5 of NRS 361.260 must be adopted pursuant to the following procedure:  1. On or before February 1 of the year immediately preceding the year to which the factors will be applied, the Department shall provide the proposed factors to each county assessor.  2. On or before May 15 of the same year, each county assessor shall notify the Nevada Tax Commission that he or she either approves or objects to the proposed factors that are applicable to the county he or she represents.  3. If one or more of the county assessors notify the Nevada Tax Commission of an objection to the proposed factors that are applicable to the county they represent, the Nevada Tax Commission shall, at a regularly scheduled meeting of the Commission, hold a hearing on those proposed factors before the factors are adopted. At the hearing, the Nevada Tax Commission shall:  (a) Make every effort to reconcile the objection or objections of each county assessor; and  (b) Provide to those persons attending the hearing copies of any published reference manuals and the local indicators of the taxable value of improvements that were used by the Department to establish the proposed factors.  (Added to NRS by 2003, 1744)
NV Rev Stat § 361.263 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.263 - Issuance of subpoenas by county assessors; duty of state and local governmental entities to provide documents and other information to county assessor; protection of information from disclosure.

  1. The county assessor may issue subpoenas to require the production before him or her of documentation necessary for determining the value of property. The county assessor may have the subpoena served, and upon application to any court of competent jurisdiction in this state, enforced, in the manner provided by law for the service and enforcement of subpoenas in a civil action.  2. Upon request of the county assessor, a state agency, political subdivision of this state and any other state or local governmental entity in this state shall provide documents and other information necessary to the performance of the duties of the county assessor as soon as practicable after receipt of the request.  3. Any information received by the county assessor pursuant to this section must be protected from disclosure in the same manner that the information is protected by the agency or entity from which the assessor received the information.  (Added to NRS by 1975, 1654; A 1997, 1573)
NV Rev Stat § 361.275 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.275 - Liability of county assessor for taxes not assessed through willful or inexcusable neglect; duties of county auditor and county treasurer regarding property not assessed.

  1. The county assessor and his or her sureties shall be, and they hereby are, made liable for the taxes on all taxable property, within the county required to be assessed by the county assessor, which is not assessed through the county assessor’s willful or inexcusable neglect. Proof of the nonassessment of any taxable property within the county shall be deemed prima facie evidence of such neglect.  2. The county auditor and the county treasurer shall inform the district attorney of the county of the nature and value of all property not assessed, naming the owner or owners thereof whenever they or either of them shall know or have good reason to believe any property within the county has not been assessed according to law.  [Part 6:344:1953]