reglab/statecodes huggingface dataset:
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Appeal of Determination of Applicability of Certain Abatements › Section 361.6107 - Hearing before Commission: Order of argument

Current through
			 June 11, 2024
In a hearing held before the
			 Commission pursuant to NAC 361.61068, the order in which argument will
			 ordinarily be received from the parties is:
1. Orientation by staff;
2. Argument by the petitioner;
3. Argument by interveners;
4. Argument by any other party; and
5. Rebuttal by the petitioner.
Added to NAC by Tax Comm'n by
			 R011-07, eff. 10-31-2007
NRS
			 360.090,
			 361.4734
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Appeal of Determination of Applicability of Certain Abatements › Section 361.61072 - Hearing before Commission: Basis on record before hearing officer; determination that record is inadequate

Current through June 11,
			 2024
The hearing held before the Commission pursuant
			 to NAC 361.61068 must be based on the record made before the hearing officer.
			 If the Commission determines the record is inadequate, the Commission may
			 remand the matter to the hearing officer for further proceedings or open the
			 record and hear new evidence.
Added to NAC by Tax Comm'n by
			 R011-07, eff. 10-31-2007
NRS
			 360.090,
			 361.4734
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Appeal of Determination of Applicability of Certain Abatements › Section 361.61074 - Hearing before Commission: Action by Commission; issuance of written order

Current through June 11,
			 2024
1. After the close
			 of oral argument, the Commission shall:
(a)
			 Make a final order that adopts, reverses or modifies, in whole or in part, the
			 proposed order of the hearing officer; or
(b) Remand the matter to the hearing officer
			 for further proceedings.
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Annexation of Real Property to Taxing Entity › Section 361.6115 - Definitions

Current through June 11, 2024
As used in
			 NAC 361.6115 to 361.6135, inclusive, unless the context otherwise requires, the
			 words and terms defined in NAC 361.6117 to 361.6127, inclusive, have the
			 meanings ascribed to them in those sections.
Added to NAC by Com. on Local
			 Gov't Finance by R043-09, 6-30-2010, eff.
			 7-1-2010
NRS
			 361.4732,
			 361.4733
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Annexation of Real Property to Taxing Entity › Section 361.6117 - "Combined overlapping adjusted tax rate" defined

Current through
			 June 11, 2024
"Combined overlapping adjusted tax
			 rate" means the sum of all the entity-adjusted parcel tax rates of all the
			 taxing entities that levy an ad valorem tax on a parcel or other taxable unit
			 of property.
Added to NAC by Com. on Local
			 Gov't Finance by R043-09, 6-30-2010, eff.
			 7-1-2010
NRS
			 361.4732,
			 361.4733
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Annexation of Real Property to Taxing Entity › Section 361.612 - "Entity-adjusted parcel tax rate" defined

Current through June 11,
			 2024
"Entity-adjusted parcel tax rate" has the
			 meaning ascribed to it in NAC 361.760.
Added to NAC by Com. on Local
			 Gov't Finance by R043-09, 6-30-2010, eff.
			 7-1-2010
NRS
			 361.4732,
			 361.4733
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Annexation of Real Property to Taxing Entity › Section 361.6123 - "Revised tax base" defined

Current through June 11,
			 2024
"Revised tax base" means the amount of ad
			 valorem taxes which, after a parcel or other taxable unit of real property is
			 annexed to a taxing entity, would have been levied on the property for the
			 immediately preceding fiscal year if the annexation had occurred 1 year
			 earlier, based upon the tax rates that would have applied to the property for
			 the immediately preceding fiscal year if the annexation had occurred 1 year
			 earlier and without regard to any exemptions from taxation that applied to the
			 property for the immediately preceding fiscal year but do not apply to the
			 property for the current fiscal year.
Added to NAC by Com. on Local
			 Gov't Finance by R043-09, 6-30-2010, eff.
			 7-1-2010
NRS
			 361.4732,
			 361.4733
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Annexation of Real Property to Taxing Entity › Section 361.6125 - "Taxing entity" defined

Current through June 11,
			 2024
"Taxing entity" has the meaning ascribed to it
			 in
			 NRS
			 361.4721.
Added to NAC by Com. on Local
			 Gov't Finance by R043-09, 6-30-2010, eff.
			 7-1-2010
NRS
			 361.4732,
			 361.4733
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Annexation of Real Property to Taxing Entity › Section 361.6127 - "Year of annexation" defined

Current through June 11,
			 2024
"Year of annexation" means the first fiscal
			 year in which a taxing entity that annexes a parcel or other taxable unit of
			 real property is entitled to levy or require the levy on its behalf of any ad
			 valorem taxes on that property as a result of that annexation of the
			 property.
Added to NAC by Com. on Local
			 Gov't Finance by R043-09, 6-30-2010, eff.
			 7-1-2010
NRS
			 361.4732,
			 361.4733
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Annexation of Real Property to Taxing Entity › Section 361.613 - Events constituting annexation

Current through June 11,
			 2024
For the purpose of carrying out the provisions
			 of
			 NRS
			 361.4732 and NAC 361.6115 to 361.6135,
			 inclusive, the annexation of a parcel or other taxable unit of real property to
			 a taxing entity includes:
1. The
			 inclusion of the property within the boundaries of an existing taxing entity as
			 a result of a change in the boundaries of that taxing entity;
2. The inclusion of the property within the
			 boundaries of a new taxing entity; and
3. The assumption by a taxing entity of the
			 functions of another taxing entity that:
(a)
			 Was entitled to levy or require the levy on its behalf of any ad valorem taxes
			 on the property during the immediately preceding fiscal year; and
(b) Has been dissolved.
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Annexation of Real Property to Taxing Entity › Section 361.6133 - Calculations required after annexation

Current through June 11,
			 2024
1. Except as
			 otherwise provided in subsections 2 and 3, for the purposes of carrying out the
			 provisions of
			 NRS
			 361.4732 with respect to the annexation of a
			 parcel or other taxable unit of real property to a taxing entity, the tax
			 receiver of the county in which that property is located after that annexation
			 shall, when making any calculations pursuant to the provisions of this chapter
			 for the year of annexation of that property and each subsequent fiscal year
			 which require a determination of:
(a) The
			 entity-adjusted parcel tax rates applicable to the property for the fiscal year
			 immediately preceding the year of annexation:
(1) Disregard the entity-adjusted parcel tax
			 rate for that prior fiscal year of any taxing entity which, as a result of that
			 annexation, is no longer entitled to levy or require the levy on its behalf of
			 any ad valorem taxes on the property; and
(2) Include as an entity-adjusted parcel tax
			 rate applicable to that property for that prior fiscal year:
(I) The ad valorem tax rate for that prior
			 fiscal year of the taxing entity annexing that property; or
(II) If that taxing entity did not exist in
			 that prior fiscal year, the ad valorem tax rate of that taxing entity for the
			 year of annexation.
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Annexation of Real Property to Taxing Entity › Section 361.6135 - Duties of tax receiver of county and Department

Current through June
			 11, 2024
1. The tax
			 receiver of a county and the Department, as applicable, shall ensure that the
			 amount of any property taxes which are excluded from any partial abatement of
			 taxes provided pursuant to
			 NRS
			 361.4722,
			 361.4723
			 or
			 361.4724
			 and added to the tax roll for the current fiscal year as a result of the
			 annexation of a parcel or other taxable unit of real property to a taxing
			 entity:
(a) Is due solely to an incremental
			 increase in the rate of property taxes applicable to the property which is
			 directly attributable to the annexation of the property to the taxing entity;
			 and
(b) Is not due to any increase
			 in the assessed value of the property as a result of any other cause,
			 including, but not limited to, a general appreciation in the market value of
			 property in the area.
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Abatement for Certain Energy Efficient Structures › Section 361.617 - Definitions

Current through June 11, 2024
As used in
			 NAC 361.617 to 361.620, inclusive, unless the context otherwise requires, the
			 words and terms defined in NAC 361.6175, 361.618 and 361.6185 have the meanings
			 ascribed to them in those sections.
Added to NAC by Comm'n on Econ.
			 Development by R220-05, eff. 9-18-2006
NRS
			 361.0775
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Abatement for Certain Energy Efficient Structures › Section 361.6175 - "Commission" defined

Current through June 11,
			 2024
"Commission" means the Commission on Economic
			 Development.
Added to NAC by Comm'n on Econ.
			 Development by R220-05, eff. 9-18-2006
NRS
			 361.0775
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Abatement for Certain Energy Efficient Structures › Section 361.618 - "LEED" defined

Current through June 11,
			 2024
"LEED" means Leadership in Energy and
			 Environmental Design.
Added to NAC by Comm'n on Econ.
			 Development by R220-05, eff. 9-18-2006
NRS
			 361.0775
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Abatement for Certain Energy Efficient Structures › Section 361.6185 - "LEED Green Building Rating System" defined; availability of copies

Current through June 11, 2024
1. "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 of the Office of Energy or otherwise deemed to be
			 appropriate for use in this State pursuant to NRS 701.217 and the regulations
			 adopted pursuant thereto.
2. A copy
			 of the LEED Green Building Rating System may be obtained at no cost from the
			 U.S. Green Building Council, 1015 18th Street, N.W., Suite 508, Washington,
			 D.C. 20036, or on the Internet at
http://www.usgbc.org/
.
Added to NAC by Comm'n on Econ.
			 Development by R220-05, eff. 9-18-2006
NRS
			 361.0775
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Abatement for Certain Energy Efficient Structures › Section 361.619 - Application to Commission; ineligible structures

Current through June
			 11, 2024
1. A person may
			 apply to the Commission for a partial abatement of the taxes on real property
			 payable each year pursuant to chapter 361 of NRS for property which has a
			 building or other structure that:
(a) Is not a
			 public building or structure; and
(b) Is not a single-family house, multifamily
			 structure with three stories or fewer above grade, or a mobile or manufactured
			 home.
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Abatement for Certain Energy Efficient Structures › Section 361.6195 - Consideration of application at meeting of Commission; notice of meeting

Current through June 11, 2024
1. The Commission will consider an
			 application for the partial abatement of property taxes:
(a) At the next regularly scheduled meeting
			 of the Commission following receipt of the application if the application is
			 received by the Commission at least 15 working days before the meeting;
			 or
(b) At the next regularly
			 scheduled meeting of the Commission following the meeting described in
			 paragraph (a) in all other cases.
Nevada Administrative Code › Chapter 361 - Property Tax › PARTIAL ABATEMENT OF TAXES › Abatement for Certain Energy Efficient Structures › Section 361.620 - Grant of abatement by Commission

Current through June 11,
			 2024
1. Except as
			 otherwise provided in subsection 2, if the Commission determines that the
			 application satisfies all requirements of NAC 361.617 to 361.620, inclusive,
			 the Commission will grant a partial abatement of the taxes on real property
			 payable each year pursuant to chapter 361 of NRS in accordance with the
			 following table:
LEED Level
LEED-NC Points
LEED-EB Points
Term of Abatement
Amount of Abatement
Silver
33 to 36
40 to 45
10 years
35 to 42 percent
5 to 7 years
50 percent
37 or 38
46 or 47
10 years
43 to 48 percent
8
			 or 9 years
50 percent
Gold
39 or
			 more
48 or more
10 years
49 or 50 percent
2.
			 The Commission will reduce the partial abatement of real property taxes
			 authorized by subsection 1 to the extent necessary to ensure that:
(a) If the real property for which the
			 partial abatement is sought is located in a redevelopment area created pursuant
			 to chapter 279 of NRS, the partial abatement authorized by subsection 1
			 together with any partial abatement of taxes to which the owner of the property
			 is entitled pursuant to
			 NRS
			 361.4722,
			 361.4723
			 or
			 361.4724
			 does not exceed 82 percent of the assessed value of the property; and
(b) The partial abatement authorized by
			 subsection 1 does not result in the inability of a local government to pay debt
			 service on any obligation or of a redevelopment agency created pursuant to
			 chapter 279 of NRS to pay any outstanding indebtedness.
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY COUNTY BOARD OF EQUALIZATION › Section 361.622 - Scope; power of county boards to adopt additional requirements

Current through June 11, 2024
1. NAC
			 361.622 to
			 361.645, inclusive, are the
			 minimum requirements governing procedures before each county board of
			 equalization and elected officers serving that board.
2. With the prior approval of the State Board
			 of Equalization, each county board of equalization may:
(a) Require petitioners to attach additional
			 information to the petition form; and
(b) Adopt more detailed rules of
			 procedure.
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY COUNTY BOARD OF EQUALIZATION › Section 361.623 - List of members of additional panel

Current through June 11,
			 2024
If an additional panel is added to a county
			 board of equalization, the county clerk shall send to the Secretary of the
			 State Board of Equalization a list of the names and addresses of the members
			 and the chair of the panel. The list must be sent by January 25.
Added to NAC by St. Bd. of
			 Equalization, eff. 1-6-84
NRS
			 361.340
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY COUNTY BOARD OF EQUALIZATION › Section 361.624 - Duty to equalize within geographic vicinity, whole county; limitation on adjustment of result of cyclic reappraisal

Current through June 11,
			 2024
The county board of equalization shall seek to
			 equalize taxable valuation within the geographic vicinity of the subject
			 property, as well as the whole county. Unequal valuations resulting solely from
			 the effect of cyclic reappraisal authorized by law does not justify an
			 adjustment to a valuation.
St. Bd. of Equalization, Reg. No.
			 2 part § 9, eff. 12-29-75; A and renumbered as Reg. No. 2 part § 10,
			 1-1-77; A and renumbered as Reg. No. 1 part § 10,
			 10-14-77
NRS
			 361.340
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY COUNTY BOARD OF EQUALIZATION › Section 361.626 - Duties of county clerk

Current through June 11,
			 2024
1. Each county
			 clerk shall:
(a) In addition to giving notice
			 as required by chapters 241 and 361 of NRS, post a notice for each meeting of
			 the county board of equalization at the meeting room and the clerk's
			 office.
(b) Publish a notice in a
			 newspaper of general circulation in the county at least 5 days before the first
			 meeting by using a display advertisement which is no smaller than 2 by 4 inches
			 and includes the deadline for filing petitions.
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY COUNTY BOARD OF EQUALIZATION › Section 361.627 - Consideration of complaints

Current through June 11,
			 2024
1. A county board
			 of equalization shall hear each complaint properly brought before it and make
			 an independent determination of the valuation of the property assessed. The
			 State Board of Equalization will remand to a county board any complaint which
			 was denied because it was too complex or based on a method of appraisal
			 required by law or for which evidence of taxable value was not
			 reviewed.
2. A county board shall
			 give each petitioner sufficient time to submit the petitioner's evidence. No
			 complaint may be denied solely on the basis of insufficient time in which to
			 hear the evidence.
Added to NAC by St. Bd. of
			 Equalization, eff. 1-6-84
NRS
			 361.340,
			 361.375
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY COUNTY BOARD OF EQUALIZATION › Section 361.628 - Summary of appraisal data

Current through June 11,
			 2024
Each county assessor shall prepare and submit
			 to the county board of equalization a summary of appraisal data for each
			 property which is the subject of a complaint alleging that taxable value is in
			 excess of full cash value. The summary must:
1. Include the method used to value the
			 property and the sales price of comparable property which supports the
			 valuation; and
2. Be accompanied by
			 a map of the area showing the location of the property and all comparable
			 property.
St. Bd. of Equalization, Reg. No.
			 2 § 7, eff. 12-2-75; A and renumbered as Reg. No. 2 § 8, 1-1-77;
			 renumbered as Reg. No. 1 § 8, 10-14-77-NAC A
			 1-6-84
NRS
			 361.340
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY COUNTY BOARD OF EQUALIZATION › Section 361.630 - Order of appearances; testimony to be under oath

Current
			 through June 11, 2024
1.
			 Unless modified by the county board of equalization, the order of appearances
			 must be as follows:
(a) Assessing authority's
			 briefing-orientation;
(b)
			 Petitioner's presentation;
(c)
			 Assessing authority's presentation; and
(d) Petitioner's rebuttal.
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY COUNTY BOARD OF EQUALIZATION › Section 361.631 - Evidence of market value

Current through June 11,
			 2024
At a hearing before a county board of
			 equalization, the following information may be submitted as evidence of the
			 market value of the property:
1. The
			 amount derived from the capitalization of fair economic income;
2. The full cash value of the land plus the
			 depreciated replacement cost of any improvements; and
3. Prices paid in market transactions for
			 comparable property.
Added to NAC by St. Bd. of
			 Equalization, eff. 1-6-84
NRS
			 361.340
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY COUNTY BOARD OF EQUALIZATION › Section 361.632 - Consolidation of cases

Current through June 11,
			 2024
1. A county board
			 of equalization may consolidate for hearing at one time and place all cases
			 raising similar questions of law or fact.
2. All petitioners must be afforded the
			 opportunity to be heard and may raise issues of law or fact which are different
			 from those issues raised in the consolidated hearing.
St. Bd. of Equalization, Reg. No.
			 2 § 6, eff. 1177; renumbered as Reg. No. 1 § 6,
			 10-14-77
NRS
			 361.340
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY COUNTY BOARD OF EQUALIZATION › Section 361.634 - Notices

Current through June 11, 2024
The county
			 clerk shall maintain adequate proof of mailing or personal delivery of all
			 letters or notices scheduling appearances before the county board of
			 equalization. The proof may be a certificate of mailing or other reliable
			 evidence. The letter or notice must advise the petitioner he or she is to pay
			 for a court reporter and transcript if a transcript is desired and that one
			 copy of the transcript must be provided to the county and one provided to the
			 State Board of Equalization. A courtesy copy of such letters or notices must be
			 delivered to the county assessor.
St. Bd. of Equalization, Reg. No.
			 3 part §§ 3 & 4, eff. 12-29-75; A and renumbered as Reg. No. 3
			 § 3, 1-1-77; renumbered as Reg. No. 2 § 3,
			 10-14-77
NRS
			 361.340
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY COUNTY BOARD OF EQUALIZATION › Section 361.638 - Exhibits; minutes; petition forms

Current through June 11,
			 2024
Each county clerk shall:
1. Mark, record and file all exhibits
			 submitted to the county board of equalization. A list of exhibits must be
			 included on each petition at the place designated therefor.
2. Prepare complete minutes of each hearing,
			 including any action taken by the board and the specific reasons for that
			 action.
3. Complete each petition
			 form to reflect the action taken by the board and the specific reasons for that
			 action.
4. Submit petitions,
			 exhibits, minutes, certificates of mailing and other material deemed pertinent
			 by the county board of equalization to the Secretary of the State Board of
			 Equalization no later than the fourth Monday in February.
St. Bd. of Equalization, Reg. No.
			 3 §§ 5-7 & 9, eff. 12-29-75; A and renumbered as Reg. No. 3
			 §§ 4-6 & 8, 1-1-77; renumbered as Reg. No. 2 §§ 4-6
			 & 8, 10-14-77-NAC A 1-6-84
NRS
			 361.340,
			 361.365
REVISER'S NOTE.
NRS
			 361.340, on which the date in subsection 4
			 depends, was amended twice in that respect between 1977 and the time when NAC
			 361.638 was originally codified: See Stats. 1979 at page 1 and Stats. 1981 at
			 page 795. The date in subsection 4 was changed by the reviser to accommodate
			 the later of these amendments and
			 NRS
			 361.380.
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY COUNTY BOARD OF EQUALIZATION › Section 361.640 - Notice of action

Current through June 11,
			 2024
Each county board of equalization shall
			 notify:
1. All petitioners of its
			 actions; and
2. Any other property
			 owner whose property values were affected.
St. Bd. of Equalization, Reg. No.
			 2 § 14, eff. 1-1-77; renumbered as Reg. No. 1 § 14,
			 10-14-77
NRS
			 361.340
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY COUNTY BOARD OF EQUALIZATION › Section 361.6405 - Determination of percentage of obsolescence

Current through June 11,
			 2024
The State Board of Equalization will or a
			 county board of equalization shall, in fixing a percentage of obsolescence to
			 be deducted from the taxable value of any improvements subject to its
			 jurisdiction, consider the total value of land and improvements to determine
			 whether taxable value exceeds full cash value.
Added to NAC by St. Bd. of
			 Equalization, eff. 1-6-84
NRS
			 361.340,
			 361.375
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY COUNTY BOARD OF EQUALIZATION › Section 361.641 - Deduction of percentage of obsolescence when taxable value exceeds cash value

Current through June 11,
			 2024
If it is determined that the computed total
			 taxable value of any property exceeds its full cash value, the State Board of
			 Equalization will or a county board of equalization shall instruct the county
			 assessor to annually deduct the percentage of obsolescence fixed by the board
			 from the computed total taxable value of the improvements until the property is
			 physically reappraised.
Added to NAC by St. Bd. of
			 Equalization, eff. 1-6-84
NRS
			 361.340,
			 361.375
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY COUNTY BOARD OF EQUALIZATION › Section 361.643 - Record to support reduction of assessed valuation

Current
			 through June 11, 2024
1.
			 If a county board of equalization reduces the assessed valuation of any
			 property, the record of the case must contain the reasons for the reduction
			 including, when applicable:
(a) An incorrect
			 measurement of square footage.
(b)
			 The reduction of the valuation of that class of property.
(c) A deduction for depreciation or
			 obsolescence.
(d) Evidence of
			 comparative sales or fair economic income which proves that the taxable value
			 of the property exceeded its full cash value.
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY COUNTY BOARD OF EQUALIZATION › Section 361.645 - Appeal of decision to State Board of Equalization: Record of proceedings before county board

Current through June 11,
			 2024
1. Within 15
			 calendar days after a county clerk receives notice from the State Board of
			 Equalization that an appeal of a decision of the county board of equalization
			 has been docketed for a hearing at the State Board, the county clerk shall:
(a) Prepare a record of the proceedings
			 before the county board in the decision on appeal, including a general index in
			 a format prescribed by the State Board of Equalization. The index must clearly
			 identify each exhibit, paper, report or other documentary, audio or video
			 evidence included in the record.
(b) Certify the record as complete except as
			 shortened pursuant to subsection 3.
(c) Transmit the certified record to the
			 State Board of Equalization.
(d)
			 Serve a copy of the general index on each party to the appeal.
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY STATE BOARD OF EQUALIZATION › Section 361.650 - Definitions

Current through June 11, 2024
As used in
			 NAC 361.650 to 361.669, inclusive, unless the context otherwise requires, the
			 words and terms defined in NAC 361.651 to 361.656, inclusive, have the meanings
			 ascribed to them in those sections.
Added to NAC by St. Bd. of
			 Equalization by R153-09, eff. 4-20-2010
NRS
			 361.375,
			 361.395
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY STATE BOARD OF EQUALIZATION › Section 361.651 - "County board" defined

Current through June 11,
			 2024
"County board" means a county board of
			 equalization.
Added to NAC by St. Bd. of
			 Equalization by R153-09, 4-20-2010, eff.
			 10-1-2010
NRS
			 361.375,
			 361.395
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY STATE BOARD OF EQUALIZATION › Section 361.652 - "Equalize property valuations" defined

Current through June 11,
			 2024
"Equalize property valuations" means to ensure
			 that the property in this State is assessed uniformly in accordance with the
			 methods of appraisal and at the level of assessment required by law.
Added to NAC by St. Bd. of
			 Equalization by R153-09, 4-20-2010, eff.
			 10-1-2010
NRS
			 361.375,
			 361.395
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY STATE BOARD OF EQUALIZATION › Section 361.653 - "Interested person" defined

Current through June 11,
			 2024
"Interested person" means an owner of any
			 relevant property, as indicated in the records of the county assessor of the
			 county in which the property is located or, if the Commission establishes the
			 valuation of the property, as indicated in the records of the
			 Department.
Added to NAC by St. Bd. of
			 Equalization by R153-09, 4-20-2010, eff.
			 10-1-2010
NRS
			 361.375,
			 361.395
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY STATE BOARD OF EQUALIZATION › Section 361.654 - "Ratio study" defined

Current through June 11,
			 2024
"Ratio study" means an evaluation of the
			 quality and level of assessment of a class or group of properties in a county
			 which compares the assessed valuation established by the county assessor for a
			 sampling of those properties to:
1. An
			 estimate of the taxable value of the property by the Department or an
			 independent appraiser; or
2. The
			 sales price of the property, as appropriate.
Added to NAC by St. Bd. of
			 Equalization by R153-09, 4-20-2010, eff.
			 10-1-2010
NRS
			 361.375,
			 361.395
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY STATE BOARD OF EQUALIZATION › Section 361.655 - "Secretary" defined

Current through June 11,
			 2024
"Secretary" means the Secretary of the State
			 Board.
Added to NAC by St. Bd. of
			 Equalization by R153-09, 4-20-2010, eff.
			 10-1-2010
NRS
			 361.375,
			 361.395
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY STATE BOARD OF EQUALIZATION › Section 361.656 - "State Board" defined

Current through June 11,
			 2024
"State Board" means the State Board of
			 Equalization.
Added to NAC by St. Bd. of
			 Equalization by R153-09, eff. 4-20-2010
NRS
			 361.375,
			 361.395
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY STATE BOARD OF EQUALIZATION › Section 361.657 - Scope

Current through June 11, 2024
The
			 provisions of NAC 361.650 to 361.669, inclusive, govern the practice and
			 procedure for proceedings before the State Board to carry out the provisions of
			 NRS
			 361.395.
Added to NAC by St. Bd. of
			 Equalization by R153-09, 4-20-2010, eff.
			 10-1-2010
NRS
			 361.375,
			 361.395
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY STATE BOARD OF EQUALIZATION › Section 361.658 - Adoption by reference of Standard on Ratio Studies ; revision of publication after adoption

Current through June 11,
			 2024
1. The State Board
			 hereby adopts by reference the
Standard on Ratio Studies
, July
			 2007 edition, published by the International Association of Assessing Officers.
			 The
Standard on Ratio Studies
may be obtained from the
			 International Association of Assessing Officers, 314 West 10th Street, Kansas
			 City, Missouri 64105-1616, or on the Internet at
http://www.iaao.org/store
, for
			 the price of $10.
2. If the
			 publication adopted by reference in subsection 1 is revised, the State Board
			 will review the revision to determine its suitability for this State. If the
			 State Board determines that the revision is not suitable for this State, the
			 State Board will hold a public hearing to review its determination and give
			 notice of that hearing within 30 days after the date of the publication of the
			 revision. If, after the hearing, the State Board does not revise its
			 determination, the State Board will give notice that the revision is not
			 suitable for this State within 30 days after the hearing. If the State Board
			 does not give such notice, the revision becomes part of the publication adopted
			 by reference pursuant to subsection 1.
Added to NAC by St. Bd. of
			 Equalization by R153-09, eff. 4-20-2010
NRS
			 361.375,
			 361.395
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY STATE BOARD OF EQUALIZATION › Section 361.659 - Annual sessions of State Board: Duties of State Board; adjournment

Current through June 11, 2024
1. During each annual session of the State
			 Board, the State Board will hold one or more hearings to:
(a) Review the tax roll of each county, as
			 corrected by the county board;
(b)
			 Determine whether the property in this State has been assessed uniformly in
			 accordance with the methods of appraisal and at the level of assessment
			 required by law;
(c) Determine
			 whether the taxable values specified in the tax roll of any county must be
			 increased or decreased to equalize property valuations in this State;
			 and
(d) Take such additional
			 actions as it deems necessary to carry out the provisions of
			 NRS
			 361.395.
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY STATE BOARD OF EQUALIZATION › Section 361.660 - Information to be considered by State Board

Current through June 11,
			 2024
In determining whether the property in this
			 State has been assessed uniformly in accordance with the methods of appraisal
			 and at the level of assessment required by law, the State Board will
			 consider:
1. The tax roll of each
			 county, as corrected by the county board and filed with the Secretary pursuant
			 to
			 NRS
			 361.390;
2. The central assessment roll prepared
			 pursuant to
			 NRS
			 361.3205;
3. The results of any relevant ratio study
			 conducted by the Department pursuant to
			 NRS 361.333;
4. The results of any relevant audit of the
			 work practices of a county assessor performed by the Department pursuant to
			 NRS 361.333 to
			 determine whether a county has adequate procedures to ensure that all property
			 subject to taxation is being assessed in a correct and timely manner;
5. Any relevant evidence submitted to a
			 county board or the State Board pursuant to
			 NRS
			 361.355;
6. Any information provided to the State
			 Board pursuant to NAC 361.661, 361.662 and 361.663; and
7. Any other information the State Board
			 deems relevant.
Added to NAC by St. Bd. of
			 Equalization by R153-09, 4-20-2010, eff.
			 10-1-2010
NRS
			 361.375,
			 361.395
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY STATE BOARD OF EQUALIZATION › Section 361.661 - Provision of certain information by county assessor upon request of State Board

Current through June 11,
			 2024
1. In addition to
			 the information contained in the tax roll filed with the Secretary pursuant to
			 NRS
			 361.390, a county assessor shall, upon the
			 request of the State Board, provide any information the State Board deems
			 necessary to carry out the provisions of
			 NRS
			 361.395, including, without limitation:
(a) The assessor's parcel number for any
			 parcel of property.
(b) The taxable
			 value and assessed value determined for any land, improvements or personal
			 property before and after any adjustments to those values by the county
			 board.
(c)The value per unit
			 determined for any land or personal property before and after any adjustments
			 to that value by the county board.
(d) Land use codes for the county.
(e) Market areas in the county.
(f) The year in which any improvements were
			 built.
(g) The classification of
			 quality for any improvements.
(h)
			 The size of any improvements.
(i)
			 The size of any lot.
(j) The zoning
			 of any property.
(k) The date of
			 the most recent sale of any property and the sales price of the
			 property.
(l) Summary statistics
			 concerning taxable values and assessed values for tax districts, market areas,
			 neighborhoods and land use codes, including, without limitation, the applicable
			 medians and modes.
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY STATE BOARD OF EQUALIZATION › Section 361.662 - Ratio studies and other statistical analyses: Performance upon request of and evaluation by State Board

Current through June 11,
			 2024
1. Upon the request
			 of the State Board, the Department or county assessor shall perform and submit
			 to the State Board any ratio study or other statistical analysis that the State
			 Board deems appropriate to assist it in determining the quality and level of
			 assessment of any class or group of properties in a county.
2. Each ratio study or other statistical
			 analysis requested by the State Board pursuant to this section must:
(a) Be performed in accordance with the
			 provisions of the
Standard on Ratio Studies
adopted by
			 reference in NAC 361.658, except any specific provision of the
Standard
			 on Ratio Studies
that conflicts or is inconsistent with the laws of
			 this State or any regulations adopted by the State Board or the
			 Commission;
(b) Identify the
			 statistical population that is the subject of the ratio study or statistical
			 analysis, which may be divided into two or more strata according to
			 neighborhood, age, type of construction or any other appropriate criterion or
			 set of criteria; and
(c) Include an
			 adequate sampling of each stratum into which the statistical population that is
			 the subject of the ratio study or statistical analysis is divided, and such
			 statistical criteria as may be required, to indicate an accurate ratio of
			 assessed value to taxable value and an accurate measure of equality in
			 assessment.
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY STATE BOARD OF EQUALIZATION › Section 361.663 - Investigation and evaluation by Department of procedures and operation of county assessor

Current through June 11,
			 2024
Before making any determination concerning
			 whether the property in a county has been assessed uniformly in accordance with
			 the methods of appraisal required by law, the State Board will require the
			 Department to:
1. Conduct a systematic
			 investigation and evaluation of the procedures and operations of the county
			 assessor; and
2. Report to the
			 State Board its findings concerning whether the county assessor has appraised
			 the property in the county in accordance with the methods of valuation
			 prescribed by statute and the regulations of the Commission.
Added to NAC by St. Bd. of
			 Equalization by R153-09, 4-20-2010, eff.
			 10-1-2010
NRS
			 361.375,
			 361.395
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY STATE BOARD OF EQUALIZATION › Section 361.664 - Preliminary finding that class or group of properties was not assessed uniformly in accordance with methods of appraisal and at level of assessment required by law: Scheduling and notice of hearing

Current through
			 June 11, 2024
1. If the
			 State Board, after considering the information described in NAC 361.660, makes
			 a preliminary finding that any class or group of properties in this State was
			 not assessed uniformly in accordance with the methods of appraisal and at the
			 level of assessment required by law, the State Board will:
(a) Schedule a hearing concerning that
			 preliminary finding on a date which is not less than 10 business days after the
			 notice of the hearing is mailed pursuant to paragraph (b).
(b) Require the Department to send by
			 registered or certified mail a notice of the hearing to the county clerk,
			 county assessor, district attorney and chair of the county board of each county
			 in which any of the property is located. A legal representative of the county
			 may waive the receipt of such notice.
(c) Require the Secretary to provide a copy
			 of the notice of the hearing to the Commission and to the board of county
			 commissioners of each county in which any of the property is located.
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY STATE BOARD OF EQUALIZATION › Section 361.665 - Hearing on preliminary finding: Order of State Board; additional hearing following order for reappraisal

Current through June 11,
			 2024
1. Upon the
			 completion of a hearing scheduled pursuant to NAC 361.664, the State Board will
			 issue:
(a) An order stating that the State
			 Board will take no action on the matter and specifying the reasons that no
			 action will be taken;
(b) An order
			 referring the matter to the Commission for the Commission to take such action
			 within its jurisdiction as the Commission deems to be appropriate;
(c) An order requiring the reappraisal by the
			 county assessor of a class or group of properties in a county; or
(d) Except as otherwise provided in this
			 paragraph, if a ratio study or other statistical analysis performed pursuant to
			 NRS 361.333 or NAC
			 361.662 indicates with a confidence level of at least 95 percent that the
			 median assessment ratio for any class or group of properties is less than 32
			 percent or more than 36 percent, an order increasing or decreasing the assessed
			 valuation of that class or group of properties by such a factor as the State
			 Board deems to be appropriate to cause the median assessment ratio to be not
			 less than 32 percent and not more than 36 percent. The State Board will not
			 issue such an order if the application of the factor would cause the
			 coefficient of dispersion calculated for the class or group of properties to
			 fail to meet the recommendations set forth in the
Standard on Ratio
			 Studies
adopted by reference in NAC 361.658.
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY STATE BOARD OF EQUALIZATION › Section 361.666 - Hearings: Provision of notice by Department

Current through June
			 11, 2024
1. The State
			 Board will require the Department to place on the Internet website maintained
			 by the Department, not less than 10 business days before the date of each
			 hearing scheduled pursuant to NAC 361.664 or 361.665, a copy of the notice of
			 the hearing and of the agenda for the meeting at which the State Board will
			 conduct the hearing.
2. If the
			 State Board proposes to issue an order increasing the valuation of any class or
			 group of properties at any hearing scheduled pursuant to NAC 361.664 or
			 361.665, the State Board will require the Department to provide to each
			 interested person the notice of the hearing required by subsection 2 of
			 NRS
			 361.395. If the notice is not provided to an
			 interested person by personal service and the mailing address of that person is
			 not available, the Department must send the notice of the hearing by registered
			 or certified mail to the address of the relevant property or, if the interested
			 person has designated a resident agent pursuant to chapter 77 of NRS, the
			 address of that resident agent as it appears in the records of the Secretary of
			 State. For the purposes of subsection 2 of
			 NRS
			 361.395, the State Board construes the term
			 "interested person" to have the meaning ascribed to it in NAC
			 361.653.
Added to NAC by St. Bd. of
			 Equalization by R153-09, 4-20-2010, eff.
			 10-1-2010
NRS
			 361.375,
			 361.395
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY STATE BOARD OF EQUALIZATION › Section 361.667 - Hearings: Persons required to appear; conduct

Current through
			 June 11, 2024
1. The
			 following persons shall appear at each hearing scheduled pursuant to NAC
			 361.664 or 361.665:
(a) The county assessor of
			 each county in which any of the property that is the subject of the hearing is
			 located or a representative of the county assessor.
(b) A representative of the county board of
			 each county in which any of the property that is the subject of the hearing is
			 located.
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY STATE BOARD OF EQUALIZATION › Section 361.668 - Order of State Board increasing or decreasing valuation of property: Duties of county assessor and Department

Current through June 11,
			 2024
If the State Board orders any increase or
			 decrease in the valuation of any property in a county pursuant to NAC
			 361.665:
1. The county assessor of the
			 county shall, on or before June 30 immediately following the issuance of the
			 order or such a later date as the State Board may require, file with the
			 Department the assessment roll for the county, as adjusted to carry out that
			 order; and
2. The Department shall,
			 on or before August 1 immediately following the issuance of the order or such a
			 later date as the State Board may require:
(a)
			 Audit the records of the county assessor of the county to the extent necessary
			 to determine whether that order has been carried out; and
(b) Report to the State Board its findings
			 concerning whether the county assessor has carried out that order.
Nevada Administrative Code › Chapter 361 - Property Tax › EQUALIZATION BY STATE BOARD OF EQUALIZATION › Section 361.669 - Reconsideration of order of State Board

Current through June 11,
			 2024
The State Board may reconsider any order issued
			 pursuant to NAC 361.665 in the manner provided in NAC 361.7475, except
			 that:
1. A petition for
			 reconsideration must be filed with the Secretary within 5 business days after
			 the date on which the order was mailed to the petitioner; and
2. If the State Board takes no action on the
			 petition within 10 business days after the date the petition was filed with the
			 Secretary, the petition shall be deemed to be denied.
Added to NAC by St. Bd. of
			 Equalization by R153-09, 4-20-2010, eff.
			 10-1-2010
NRS
			 361.375,
			 361.395
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › General Provisions › Section 361.682 - Scope; construction; deviation

Current through June 11,
			 2024
1. The provisions
			 of NAC 361.682 to 361.753, inclusive:
(a)
			 Govern the practice and procedure in contested cases before the State
			 Board.
(b) Except where
			 inconsistent with the provisions of NAC 361.650 to 361.669, inclusive, apply to
			 proceedings before the State Board to carry out the provisions of
			 NRS
			 361.395.
(c) Will be liberally construed to secure the
			 just, speedy and economical determination of all issues presented to the State
			 Board.
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › General Provisions › Section 361.684 - Definitions

Current through June 11, 2024
As used in
			 NAC 361.682 to
			 361.753, inclusive, and sections
			 2 to 7, inclusive, unless the context otherwise requires:
1. "Affiliate" means a person, including,
			 without limitation, a business entity, who, directly or indirectly controls, is
			 controlled by or is under common control with another person.
2. "Assessor's parcel number" means the
			 number assigned by a county assessor to each piece of real property separately
			 owned as it appears on the county assessment roll.
3. "Authorized agent" means a person who is
			 authorized by :
(a) A party to represent him
			 or her in a proceeding before the State Board , including, without limitation,
			 an attorney
; or
(b)
			 The owner of any real or personal property placed on a tax roll, or a person
			 employed by the owner or by an affiliate of the owner who is acting within the
			 scope of his or her employment, to file an appeal with the State Board on
			 behalf of the owner.
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › General Provisions › Section 361.685 - "Owner" and "person employed" interpreted

Current through June
			 11, 2024
For the purposes of NRS 361.362, as amended
			 by section 2 of Assembly Bill No. 452, chapter 463, Statutes of Nevada 2015, at
			 page 2690, and NAC
			 361.682 to
			 361.753, inclusive, and sections
			 2 to 7, inclusive, the State Board interprets the term:
1. "Owner" to include, without limitation:
(a) A partner of a general or limited
			 partnership that owns a property;
(b) A member of a limited-liability company
			 that owns a property; and
(c) A
			 trustor of a trust that owns a property, if allowed under the terms of the
			 trust.
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › General Provisions › Section 361.686 - Meetings: Notice; telephone conference; conduct

Current through
			 June 11, 2024
1. The
			 State Board will post notices for each meeting at the Carson City, Reno, Las
			 Vegas and Elko offices of the Department 3 working days in advance of the
			 meeting.
2. The State Board may
			 conduct a meeting or any part thereof by means of a telephone conference call
			 so long as it complies with the applicable provisions of chapter 241 of
			 NRS.
3. A person appearing in a
			 proceeding shall conform to the recognized standards of ethical and courteous
			 conduct.
St. Bd. of Equalization, Practice
			 Rules 17 & 28, eff. 10-14-77-NAC A by R029-05,
			 6-28-2006
NRS
			 361.375,
			 361.380