Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Hearings › Section 361.7018 - Notice of representation by authorized agent

Current through
			 June 11, 2024
1. A
			 petitioner who desires to be represented by an authorized agent must notify the
			 State Board in writing. The notice may be filed with the State Board at any
			 time before the commencement of the hearing. The State Board will accept a
			 notice filed by facsimile transmission, but the original document must be filed
			 with the State Board before the commencement of the hearing.
2. The written notification must be on the
			 form prescribed by the State Board. The notice must include , for the property
			 on which the petitioner is appealing the valuation and in connection with which
			 the agent is being appointed:
(a)
The
			 name of the property owner as it appears on the assessment roll that sets forth
			 the valuation being appealed;
(b) 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;
(c) A
			 statement to the effect that the agent is authorized to sign and file petitions
			 , to receive all notices and decision letters related to the appeal and to
			 represent the petitioner in all related hearings and matters , including,
			 without limitation, the entry into a stipulation or the withdrawal of the
			 appeal;
(d) Contact information,
			 including the daytime telephone number , alternate telephone number, facsimile
			 transmission number, mailing address and electronic mail address of the
			 petitioner;
(e) A description of
			 the petitioner's relationship to the owner of the property, such as that the
			 petitioner is:
(1) The owner of the
			 property;
(2) A co-owner of the
			 property;
(3) A partner of a
			 general or limited partnership that owns the property;
(4) A member of a limited-liability company
			 that owns the property;
(5) A
			 trustee of the trust that owns the property;
(6) An officer or director of a corporation
			 that owns the property;
(7) A
			 person employed by the owner of the property or an affiliate of the owner who
			 is acting within the scope of his or her employment; or
(8) An employee or officer of a management
			 company under a written agreement with the property owner that satisfies the
			 conditions of NRS 361.362, as amended by section 2 of Assembly Bill No. 452,
			 chapter 463, Statutes of Nevada 2015, at page 2690;
(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 fiscal year and type of the
			 assessment roll that sets forth the valuation being appealed;
(j) The name, title, company name, if
			 applicable, mailing address, telephone number for daytime business hours,
			 alternate telephone number, facsimile transmission number and electronic mail
			 address of the authorized agent;
(k) The signature and title of the agent
			 acknowledging that he or she has accepted the appointment as the authorized
			 agent and the date on which he or she accepted the appointment; and
(l) A verification signed by a person who
			 declares under penalty of perjury that:
(1)
			 The information contained in the authorization, including any accompanying
			 statements or documents, is true, correct and complete to the best of his or
			 her knowledge and belief
(2) The
			 signatory has appointed the authorized agent named in the form and is
			 authorized to make the appointment; and
(3) The signatory is:
(I) The owner of the property, including,
			 without limitation, a person who owns, controls or possesses in its entirety
			 taxable property, including a leasehold interest, possessory interest,
			 beneficial interest or beneficial use in the property; or
(II) A person employed by the owner or an
			 affiliate of the owner who is acting within the scope of his or her employment
			 A person who verifies an authorization pursuant to this paragraph must include
			 his or her signature, title and the date on which he or she signs the
			 verification.