Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Hearings › Section 361.701 - Petition for appeal of final decision of county board

Current
			 through June 11, 2024
1.
			 A person , including, without limitation, a county assessor, entitled to appeal
			 the final decision of a county board to the State Board pursuant to NRS
			 361.155, 361.360, 361A.160, 361A.240 or 361A.273 must file a petition
			 requesting the State Board to hear his or her appeal.
2. The petition must be on the form
			 prescribed by the State Board and must include for the property on which the
			 petitioner is appealing the valuation:
(a)
			 The name of the property owner as it appears on the assessment roll that sets
			 forth the valuation being appealed;
(b) The name , title, if any, and mailing
			 address of the petitioner and the petitioner's contact person, if
			 any;
(c) The telephone number for
			 daytime business hours , an alternate telephone number and facsimile
			 transmission number, if available, of the petitioner and the petitioner's
			 contact person, if any;
(d) The
			 electronic mail address of the petitioner and the petitioner's contact person,
			 if any;
(e) If the property owner
			 is not a natural person:
(1) The
			 organizational type of the entity that is the property owner, such as a sole
			 proprietorship, trust, corporation, limited-liability company, general or
			 limited partnership, government or governmental agency;
(2) The name of the state under the laws of
			 which the entity was organized; and
(3) Whether the entity is a nonprofit
			 organization;
(f) The
			 physical address of the property or, in the case of personal property, of the
			 place where the property is located, including the county and, if applicable,
			 the city;
(g) The assessor's parcel
			 number or identifying number of the property ;
(h) An indication of whether the appeal
			 involves more than one property and, if so, the assessor's parcel number or
			 identifying number of each such property included in the appeal;
(i) The category of use of the property that
			 best describes the primary use to which the property is put, including, without
			 limitation:
(1) Vacant land;
(2) Residential property;
(3) Multifamily residential
			 property;
(4) Possessory interest
			 in real or personal property;
(5)
			 Mobile home treated as personal property;
(6) Commercial property;
(7) Agricultural property;
(8) Mining property;
(9) Industrial property; or
(10) Personal property;
(j) The fiscal year and type of the
			 assessment roll that sets forth the valuation being appealed;
(k) The taxable value and the assessed value
			 established by the county board and the taxable value and assessed value sought
			 by the petitioner for each component of the parcel such as land, improvements
			 or personal property;
(l) A
			 citation to each section of NRS that authorizes the State Board to hear the
			 appeal;
(m) A brief description of
			 the issues and contentions that constitute the basis of the appeal;
			 and
(n) The name of the county
			 board, the hearing or case number and the date the case was heard by the county
			 board.