reglab/statecodes huggingface dataset:
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › General Provisions › Section 361.688 - Communications

Current through June 11, 2024
1. Informal communications must be addressed
			 or delivered to the Secretary.
2.
			 Informal communications from the staff or State Board must be signed by the
			 responsible staff or member of the State Board.
3. Each communication must be limited to one
			 subject and contain the name and address of the communicant and the appropriate
			 assessor's parcel number or legal description of any property pertaining to the
			 subject of the communication.
St. Bd. of Equalization, Practice
			 Rules 14 & 16, eff. 10-14-77-NAC A by R029-05,
			 6-28-2006
NRS
			 361.375
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Appeals on Behalf of Owners of Property › Section 361.6892 - Direct appeal to State Board on behalf of owner of property

Current
			 through June 11, 2024
The provisions of NRS 361.362,
			 as amended by section 2 of Assembly Bill No. 452, chapter 463, Statutes of
			 Nevada 2015, at page 2690, which are applicable to an appeal from a county
			 board to the State Board pursuant to NRS 361.360 shall be deemed to apply to a
			 direct appeal to the State Board.
Added to NAC by Com.
			 on Local Gov't Finance by
			 R097-15A,
			 eff. 1/27/2017
NRS 361.375 and
			 361.395
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Appeals on Behalf of Owners of Property › Section 361.6894 - Documentation to cure objection to written authorization to file appeal

Current through June 11, 2024
A person who
			 wishes to submit documentation to cure an objection to a written authorization
			 from the owner of a property that authorizes the person to file an appeal with
			 the State Board on behalf of the owner may submit, without limitation:
1. A current lease, contract or other
			 agreement concerning the occupancy or use of the property;
2. A current management agreement concerning
			 the property; or
3. The articles of
			 incorporation, articles of organization, operating agreement, initial or annual
			 list or other document that is filed with the Secretary of State pursuant to
			 title 7 of NRS.
Added to NAC by Com.
			 on Local Gov't Finance by
			 R097-15A,
			 eff. 1/27/2017
NRS 361.375 and
			 361.395
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Appeals on Behalf of Owners of Property › Section 361.6896 - Scope of authority of person authorized to file appeal; information required to be included in written authorization to file appeal

Current through June 11, 2024
1. Unless the terms of a written
			 authorization from the owner of a property that authorizes a person to file an
			 appeal with the State Board on behalf of the owner provide otherwise, the
			 person shall be deemed to have the authority on behalf of the owner to:
(a) Appear before the State Board;
(b) Represent the owner in all related
			 hearings and matters;
(c) Receive
			 all notices and decision letters related to the appeal;
(d) Enter into a stipulation or other
			 agreement with the State Board or a party; and
(e) Withdraw the appeal.
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Appeals on Behalf of Owners of Property › Section 361.6898 - Scope of authority of person employed by owner or affiliate of owner

Current through June 11, 2024
1. A person employed by the owner or an
			 affiliate of the owner who is acting within the scope of his or her employment,
			 in addition to the provisions of NRS 361.362, as amended by section 2 of
			 Assembly Bill No. 452, chapter 463, Statutes of Nevada 2015, at page 2690:
(a) May:
(1) File an appeal from a county board or a
			 direct appeal with the State Board on behalf of the owner concerning a
			 valuation of the property;
(2) Sign
			 a written authorization from the owner of a property that authorizes a person
			 to file a direct appeal with the State Board on behalf of the owner concerning
			 a valuation of the property; and
(3) Exercise any authority set forth in
			 section 5 .
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Parties to Proceedings › Section 361.690 - Classification of parties

Current through June 11,
			 2024
1. "Intervener"
			 means a person, government, governmental agency or political subdivision of a
			 government, other than an original party to a proceeding, who has been granted
			 leave to intervene in a proceeding pursuant to NAC 361.692.
2. "Petitioner" means a party who initiates
			 or commences an administrative proceeding before the State Board pursuant to
			 the provisions of chapter 361 of NRS.
3. "Respondent" means a party who responds to
			 an administrative proceeding initiated or commenced by a petitioner.
St. Bd. of Equalization, Practice
			 Rules 8-10, eff. 10-14-77-NAC A by R018-97, 12-19-97; R029-05,
			 6-28-2006
NRS
			 361.375
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Parties to Proceedings › Section 361.692 - Interveners

Current through June 11, 2024
1. A person, government, governmental agency
			 or political subdivision of a government, other than an original party to any
			 proceeding, who is directly and substantially affected by the proceeding must
			 secure an order from the Secretary or the State Board granting leave to
			 intervene before being allowed to participate. For the purposes of review by a
			 court or an appeal, leave to intervene in any matter or proceeding is not a
			 finding or determination of the Secretary or the State Board that the party
			 will or may be a party aggrieved by any ruling, order or decision.
2. A petition for leave to intervene must be
			 in writing and clearly identify the proceeding in which intervention is sought.
			 The petition must include all the information required of a petition for a
			 direct appeal pursuant to NAC 361.7012 and contain a clear and concise
			 statement of the direct and substantial interest of the intervener in the
			 proceeding, stating the manner in which the intervener will be affected by the
			 proceeding and outlining the matters relied upon by him or her as a basis for
			 the petition for leave to intervene. If affirmative relief is sought, the
			 petition must contain a clear and concise statement of the relief sought and
			 the basis for that relief, together with a statement as to the nature and
			 quantity of evidence the intervener will present if his or her petition is
			 granted.
3. A petition for leave to
			 intervene must be filed with the Secretary and served on each party of record
			 not less than 15 days before the date set for the commencement of the
			 hearing.
4. If a petition for leave
			 to intervene shows a direct and substantial interest in the subject matter of
			 the proceeding or any part of the proceeding and does not unduly broaden the
			 issues, the Secretary or the State Board may grant leave to intervene or
			 otherwise appear and participate in the proceeding with respect to the matters
			 set forth in the petition, subject to any reasonable conditions that may be
			 prescribed.
5. If it appears during
			 the course of a proceeding that an intervener has no direct or substantial
			 interest in the proceeding, and that the public interest does not require his
			 or her participation in the proceeding, the State Board may dismiss the
			 intervener from the proceeding.
St. Bd. of Equalization, Practice
			 Rules 43-46, eff. 10-14-77-NAC A by R018-97, 12-19-97; R029-05,
			 6-28-2006
NRS
			 361.375
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Parties to Proceedings › Section 361.698 - Qualifications of attorneys

Current through June 11,
			 2024
If a party chooses to be represented by an
			 attorney, the attorney must be one who is admitted to practice and in good
			 standing before the highest court of any state of the United States.
St. Bd. of Equalization, Practice
			 Rule 27, eff. 10-14-77
NRS
			 361.375,
			 361.385
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Parties to Proceedings › Section 361.700 - Limitations on representation of parties and appearance as expert witness by former employees of Department or Attorney General

Current through June
			 11, 2024
1. No former
			 employee of the Department or member of the Attorney General's staff may, at
			 any time after severing his or her employment with the Department or the
			 Attorney General, appear, except with the written permission of the State
			 Board, in a representative capacity on behalf of other parties in a proceeding
			 in which he or she previously took an active part as a representative of the
			 State Board or Department.
2. No
			 former employee of the Department may at any time after severing his or her
			 employment with the Department, appear, except with the written permission of
			 the State Board, as an expert witness on behalf of other parties in a
			 proceeding in which he or she previously took an active part in the
			 investigation or preparation as a representative of the Department.
St. Bd. of Equalization, Practice
			 Rules 29 & 30, eff. 10-14-77-NAC A by R029-05,
			 6-28-2006
NRS
			 361.375,
			 361.385
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Hearings › Section 361.7012 - Petition for direct appeal to State Board

Current through June 11,
			 2024
1. A person ,
			 including, without limitation, a county assessor or the Department, entitled to
			 file a direct appeal must file a petition with the State Board requesting the
			 State Board to hear the 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 other 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 assessor or the Department, as applicable , 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; and
(m) A brief description of the issues and
			 contentions that constitute the basis of the appeal.
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Hearings › Section 361.7014 - Action upon receipt of petition; case file

Current through June
			 11, 2024
1. The State
			 Board will acknowledge the receipt of each petition in writing.
2. The Secretary shall examine each petition
			 upon receipt.
3. If the Secretary's
			 examination reveals that:
(a) The petition is
			 untimely filed; or
(b) It appears
			 that the State Board lacks jurisdiction to hear the appeal, the Secretary shall
			 recommend to the State Board that it order the appeal to be dismissed. The
			 recommended order must be placed on the consent agenda of the next meeting of
			 the State Board for which public notice pursuant to
			 NRS
			 241.020 has not yet been given, and the
			 Secretary shall notify the petitioner, or the petitioner's authorized agent, of
			 the time and place of the meeting at which the recommended order will be
			 considered.
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Hearings › Section 361.7016 - Consolidation of cases

Current through June 11,
			 2024
1. If two or more
			 docketed cases present substantially the same issues of fact, law or valuation,
			 the State Board may, on its own motion or upon the request of a party,
			 consolidate the cases for purposes of a hearing or written decision.
2. The State Board may move to consolidate
			 cases at any time. A request for consolidation from a party must be filed with
			 the State Board and served on all other parties not later than 30 days before
			 the date established for the hearing.
3. A party who objects to the proposed
			 consolidation of his or her case may request that his or her case be heard
			 separately. The State Board will not proceed with a consolidated hearing until
			 after it has ruled on the request for a separate hearing.
Added to NAC by St. Bd. of
			 Equalization by R029-05, eff. 6-28-2006
NRS
			 361.375
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Hearings › Section 361.702 - Notice of hearing; duties of county assessor or representative of county assessor

Current through June 11,
			 2024
1. The State Board
			 will give reasonable notice of any hearing held before it to each party or the
			 authorized agent of a party at the address of each of those persons as those
			 addresses appear in the records of the Department.
2. The State Board will notify the
			 appropriate county assessor of a hearing relating to any property in his or her
			 county or which may have a direct effect upon his or her county. The county
			 assessor or a representative of the county assessor shall:
(a) Attend any hearing specified in this
			 subsection, unless otherwise directed by the State Board; and
(b) Make any presentation prescribed by the
			 State Board.
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Hearings › Section 361.703 - Briefs, memoranda and other written explanations

Current
			 through June 11, 2024
1.
			 The State Board may, at any time, require a party to submit a brief, memorandum
			 or other written explanation. The State Board will prescribe:
(a) The time for filing;
(b) The number of copies that must be filed
			 with the State Board; and
(c) The
			 parties that must be served, if any.
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Hearings › Section 361.705 - Motions by parties; action by State Board on its own motion

Current through June 11, 2024
1. A party may make a motion orally during a
			 hearing or in writing.
2. A motion
			 must state with particularity the relief or order sought and identify the
			 reason or authority pursuant to which the motion is made.
3. A written motion must be filed with the
			 State Board and served on all parties not later than 20 days before the date
			 established for the hearing.
4. A
			 party against whom a motion is directed may respond to the motion:
(a) Orally, if the motion is made during the
			 hearing; or
(b) In writing, if the
			 motion is made before the hearing. A written response must be filed with the
			 State Board and served on all parties within 10 days after service of the
			 motion.
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Hearings › Section 361.706 - Continuances

Current through June 11, 2024
1. The State Board may, upon good cause
			 shown, grant a continuance:
(a) To defer a
			 hearing to another day or time; or
(b) To extend the time for a pleading, motion
			 or other document to be filed or served.
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Hearings › Section 361.708 - Appearance of parties; failure to appear

Current through June 11,
			 2024
1. A party may
			 appear in person or by his or her authorized agent. The appearance of a person
			 employed by the party or an affiliate of the party who is acting within the
			 scope of his or her employment shall be deemed the appearance of the
			 party.
2. If the property the
			 valuation of which is the subject of a hearing is owned by more than one
			 person, the appearance of any owner or person employed by any owner or an
			 affiliate of any owner who is acting within the scope of his or her employment
			 shall be deemed the appearance of the party.
3. If a party is a business entity, it may
			 appear by any owner or person employed by any owner or an affiliate of any
			 owner who is acting within the scope of his or her employment or by an
			 authorized agent.
4. At the time
			 and place set for the hearing, if a party fails to appear, the State Board may:
(a) Proceed with the hearing;
(b) Dismiss the proceeding with or without
			 prejudice; or
(c) Recess the
			 hearing for a period to be set by the State Board to enable the party to
			 attend.
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Hearings › Section 361.712 - Subpoenas

Current through June 11, 2024
1. Subject to the restrictions imposed by
			 NRS
			 360.240, the Secretary may, on his or her own
			 initiative or at the request of a party, issue a subpoena requiring the
			 attendance of a witness for the purpose of taking the testimony of the witness
			 orally before the State Board or compelling the production of books, papers or
			 other documents.
2. A petitioner or
			 respondent desiring a subpoena must submit an application in writing to the
			 Secretary stating the reasons why the subpoena is requested. If the application
			 is for a subpoena for the production of books, papers or other documents, the
			 application must identify, as clearly as may be, the books, papers or other
			 documents desired.
3. The
			 application must be filed with the Secretary and served on all parties at least
			 20 days before the date established for the hearing.
4. The Secretary, not later than 5 days after
			 he or she receives an application for a subpoena, shall:
(a) Grant the application and issue the
			 subpoena;
(b) Modify the
			 application and issue the subpoena; or
(c) Deny the application.
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Hearings › Section 361.714 - Testimony must be under oath

Current through June 11,
			 2024
1. Oral evidence
			 will be taken only upon oath or affirmation administered by:
(a) The Secretary;
(b) A member of the State Board; or
(c) A member of the staff who has been
			 designated for that purpose by the State Board.
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Hearings › Section 361.720 - Official notice of State Board

Current through June 11,
			 2024
The State Board may take official notice of the
			 following matters:
1. Rules,
			 regulations, official reports, decisions and orders of the Commission, the
			 State Board or any agency of the State.
2. Matters of common knowledge and technical
			 or scientific facts of established character.
3. Official documents, if pertinent, when
			 properly introduced into the record of formal proceedings by reference if
			 proper and definite reference to the document is made by the party offering it
			 and it is published and generally circulated so that all of the parties of
			 interest at the hearing have an opportunity to examine it and present rebuttal
			 evidence.
4. Matters which may be
			 judicially noticed by the courts of the State.
St. Bd. of Equalization, Practice
			 Rule 38, eff. 10-14-77-NAC A by R029-05,
			 6-28-2006
NRS
			 361.375
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Hearings › Section 361.721 - Format, execution and contents of documents

Current through
			 June 11, 2024
All petitions, pleadings, briefs,
			 correspondence, notices and other written documents filed with the State Board
			 must be on white paper that is 8 1/2 by 11 inches in size and must be legibly
			 written, printed or typewritten on one side of the paper
			 only.
Added to NAC by St. Bd. of
			 Equalization by R029-05, eff. 6-28-2006; A by
			 R097-15A,
			 eff. 1/27/2017
NRS 361.375 and
			 361.395
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Hearings › Section 361.723 - Filing and receipt of documents; admission of late document into evidence

Current through June 11, 2024
1. Any petition, pleading, brief,
			 correspondence, notice or other written document required or authorized to be
			 filed with the State Board may be filed in person or by facsimile machine,
			 United States mail or third-party delivery service.
2. A document filed in person or by facsimile
			 machine must be received by the State Board not later than 5 p.m. on the last
			 day for filing the document set forth in the applicable statute or regulation.
			 The State Board will stamp each document filed with the date and time it is
			 received. A document is presumed to have been received at the date and time
			 shown on the stamp.
3. Except as
			 otherwise provided in this subsection, a document filed by mail or third-party
			 delivery service is timely filed if it is deposited with the post office or
			 delivery service, correctly addressed, postage prepaid and postmarked not later
			 than the last day for filing the document set forth in the applicable statute
			 or regulation. A postmark provided by a postage meter does not establish that a
			 document is timely filed.
4. If the
			 last day set forth in a statute or regulation for the performance of an act
			 falls on a Saturday, Sunday or legal holiday, the act is timely if it is
			 performed on the next business day. For the purposes of this section, the
			 performance of an act includes, without limitation, filing a document with the
			 State Board and serving a document on a party.
5. The State Board will not admit into
			 evidence a document that is not timely filed as set forth in this section
			 except upon a motion for its admission pursuant to NAC 361.705.
Added to NAC by St. Bd. of
			 Equalization by R029-05, eff. 6-28-2006
NRS
			 361.375
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Hearings › Section 361.724 - Service of documents; certificate of service

Current through June
			 11, 2024
1. A document
			 that is required to be served on another party may be served on the party or
			 authorized agent of the party.
2. A
			 document that is required to be served on a party may be served in person or by
			 regular mail.
3. If service is made
			 by mail, the document must be deposited in the post office, properly addressed
			 to the person being served, with postage prepaid, not later than the date set
			 forth in the applicable regulation or order of the State Board.
4. With all documents required to be served,
			 an acknowledgment of service or substantially the following certificate must be
			 included:
CERTIFICATE OF SERVICE
I hereby certify
			 that I have this day served the foregoing document upon all parties of record
			 in this proceeding (by delivering a copy thereof in person to
			 .........................) (by mailing a copy thereof, properly addressed, with
			 postage prepaid to .........................).
Dated at this
			 ............. day of the month of ........... of the year .........
...................................
Signature
St. Bd. of Equalization, Practice
			 Rule 15, eff. 10-14-77-NAC A by R029-05,
			 6-28-2006
NRS
			 361.375
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Hearings › Section 361.726 - Additional information and appraisal

Current through June 11,
			 2024
The State Board will order any additional
			 information it deems necessary to determine the correct taxable value of any
			 property under consideration and, if necessary, order the Department's
			 appraisers to view or appraise the property and to prepare for the State Board
			 an estimate of its value or other relevant testimony and evidence.
St. Bd. of Equalization, Practice
			 Rule 35, eff. 10-14-77-NAC A 1-6-84; R029-05,
			 6-28-2006
NRS
			 361.375
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Hearings › Section 361.729 - Testimony before State Board: Authority to testify; person who unlawfully acts as appraiser of real estate

Current through June 11,
			 2024
1. Any person may
			 testify before the State Board on behalf of a party.
2. If a person testifying before the State
			 Board represents to the State Board that he or she is an appraiser of real
			 estate but has not obtained a certificate, license or permit required by
			 chapter 645C of NRS, the State Board will, unless the circumstances of the case
			 otherwise require, give the person's testimony the same weight given to the
			 testimony of a person who is not an appraiser.
3. If a person specified in subsection 2
			 receives or expects to receive any form of compensation for an analysis,
			 opinion or conclusion concerning the nature, quality, value or use of property
			 the value of which is before the State Board, the State Board will inform the
			 person that:
(a) It is unlawful to act or
			 assume to act as an appraiser of real estate in this State without first
			 obtaining the appropriate certificate, license or permit pursuant to chapter
			 645C of NRS; and
(b) The State
			 Board may notify the Real Estate Division of the Department of Business and
			 Industry of his or her conduct.
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Hearings › Section 361.731 - Transcripts

Current through June 11, 2024
If a party
			 wishes to obtain a transcript of any hearing conducted before the State Board,
			 the party must:
1. Provide a reporter,
			 if a reporter is not provided by the State Board for the hearing;
2. Pay for the transcript or obtain a copy
			 from the reporter provided by the State Board at the party's expense;
			 and
3. Provide a copy of the
			 transcript to the Secretary, if requested.
Added to NAC by St. Bd. of
			 Equalization by R018-97, eff. 12-19-97; A by R029-05,
			 6-28-2006
NRS
			 361.375
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Hearings › Section 361.733 - Direct appeal: Rights of petitioner, respondent and staff

Current
			 through June 11, 2024
During any hearing of a direct
			 appeal, the petitioner, respondent and staff, through the presiding member of
			 the State Board, may:
1. Call and
			 examine witnesses concerning any matter relevant to the issues of the
			 case.
2. Introduce exhibits
			 relevant to the issues of the case.
3. Direct any question to an opposing witness
			 that the State Board determines is relevant to the issues of the
			 case.
4. Impeach any witness,
			 regardless of which party first called the witness to testify.
5. Offer rebuttal evidence.
6. Call any person who, because of his or her
			 relationship to any other party, may be an adverse witness and examine the
			 person as an adverse witness.
St. Bd. of Equalization, Practice
			 Rule 26, eff. 10-14-77-NAC A by R018-97, 12-19-97; R029-05,
			 6-28-2006
NRS
			 361.375
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Hearings › Section 361.735 - Direct appeal: Burden of proof; receipt of evidence

Current through
			 June 11, 2024
In any hearing of a direct
			 appeal:
1. The petitioner has the
			 burden of proof.
2. Evidence will
			 ordinarily be received from the parties in the following order:
(a) A brief orientation by the county
			 assessor or the county assessor's staff;
(b) The petitioner;
(c) The respondent;
(d) Interveners;
(e) Rebuttal by the petitioner; and
(f) Rebuttal by the respondent.
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Hearings › Section 361.737 - Direct appeal: Rules of evidence; depositions; exchange of names of witnesses and copies of evidence

Current through June 11,
			 2024
In any hearing of a direct appeal:
1. The hearing will not be conducted
			 according to the technical rules of evidence and procedure as practiced in
			 civil actions. Except as otherwise provided in NAC 361.745 or by a specific
			 statute, any relevant evidence may be admitted, if it is of a type commonly
			 relied upon by reasonable and prudent persons in the conduct of their affairs,
			 regardless of whether the evidence is subject to objection in civil
			 actions.
2. Hearsay evidence, as
			 that term is used in civil actions, may be admitted to supplement or explain
			 other evidence, but it is not sufficient by itself to support findings of fact
			 unless it is admissible over objection in civil actions.
3. The rules of privilege will be applied as
			 they are applied in civil actions.
4. Irrelevant, cumulative and unduly
			 repetitious evidence is not admissible, nor is incompetent evidence, as that
			 term is used in civil trials, with the exception of hearsay evidence as
			 provided in subsection 2.
5. The
			 parties or their counsel may, by written stipulation, agree that certain
			 specified evidence may be admitted, regardless of whether the evidence is
			 otherwise subject to objection.
6.
			 The State Board may:
(a) Cause the depositions
			 of witnesses to be taken in the manner prescribed by law and the rules of the
			 court for depositions in civil actions.
(b) Upon the motion of a party or the person
			 from whom the deposition is sought, and upon a showing of good cause, prohibit,
			 restrict or modify the scope of the deposition.
Unless the State Board
			 otherwise directs, all depositions conducted pursuant to this section must be
			 completed not later than 10 days before the date established for the hearing. A
			 party may file a motion with the State Board asking that depositions be
			 completed earlier or later. The State Board will grant such a motion on a
			 showing of good cause.
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Hearings › Section 361.738 - Appeal of decision of county board: Submission of certain evidence prohibited; removal of certain evidence from record authorized

Current
			 through June 11, 2024
1.
			 A person who files with the State Board an appeal from the final decision of a
			 county board shall not submit to the State Board a copy of any exhibit, paper,
			 report or other documentary, audio or video evidence that was submitted to the
			 county board in the proceedings that are the subject of the appeal.
2. The staff of the State Board may remove
			 from the record of the State Board any material submitted in violation of
			 subsection 1.
Added to NAC by Com.
			 on Local Gov't Finance by
			 R097-15A,
			 eff. 1/27/2017
NRS 361.375 and
			 361.395
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Hearings › Section 361.739 - Appeal of decision of county board: Introduction of new evidence

Current through June 11, 2024
1. In a hearing of an appeal of a decision of
			 a county board, a party that wishes to introduce evidence that was not
			 submitted to the county board in the first instance must:
(a) Satisfy the State Board that the new
			 evidence could not, by due diligence, have been discovered or secured before
			 the final adjournment of the county board; and
(b) Submit the evidence in writing to the
			 State Board and all parties of record not less than 7 business days before the
			 hearing on the matter.
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Hearings › Section 361.741 - Appeal of decision of county board: Burden of proof; order and length of presentations

Current through June 11,
			 2024
In a hearing concerning an appeal from a
			 decision of a county board:
1. The
			 petitioner has the burden of proof.
2. The order and length of presentations will
			 ordinarily be:
(a) A brief orientation by the
			 county assessor or the county assessor's staff;
(b) A presentation of not more than 15
			 minutes by the petitioner;
(c) A
			 presentation of not more than 15 minutes by the respondent; and
(d) A rebuttal of not more than 5 minutes by
			 the petitioner.
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Hearings › Section 361.745 - Direct appeal: Consideration of issues, contentions and evidence outside scope of petition

Current through June 11,
			 2024
1. Except as
			 otherwise provided in this section, in a direct appeal, the State Board will
			 limit its consideration to the issues and contentions set forth in the petition
			 for a hearing before the State Board.
2. Issues, contentions and evidence beyond
			 the scope of the petition may be considered by the State Board if:
(a) New issues, contentions and evidence are
			 discovered which could not by due diligence have been discovered and presented
			 in the petition; and
(b) The
			 issues, contentions and evidence are set forth in an addendum to the
			 petition.
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Hearings › Section 361.747 - Submission of case for decision; decision of State Board; correction of clerical mistake in record

Current through June 11,
			 2024
1. After the
			 hearing of a contested case, and the receipt by the State Board of all
			 posthearing briefs or the expiration of the time prescribed by the State Board
			 for submitting such briefs, if any, the case shall stand submitted for
			 decision.
2. In reaching its
			 decision in a contested case, the State Board:
(a) Will make an independent valuation of the
			 property that is the subject of the appeal. This valuation may be different
			 from any valuation proposed by a party to the appeal.
(b) May sustain, reverse or modify, in whole
			 or in part, any decision appealed to it.
(c) If the appeal is brought pursuant to
			 subsection 1 of
			 NRS
			 361.360, may determine the question of
			 whether real or personal property is exempt from taxation pursuant to any
			 provision of
			 NRS 361.045 to
			 361.187,
			 inclusive.
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Hearings › Section 361.7475 - Petition for reconsideration: Filing and contents; answer; grant or denial

Current through June 11, 2024
1. A party who believes that a decision or
			 order of the State Board, or any portion thereof, is:
(a) Unlawful;
(b) Unreasonable; or
(c) Based on findings of fact or conclusions
			 of law that are erroneous, may file a petition for reconsideration. The
			 petition must be filed with the State Board and served on all parties within 15
			 days after the date of service of the decision or order.
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Hearings › Section 361.748 - Action for redress from finding of State Board

Current through
			 June 11, 2024
A person who commences an action
			 pursuant to
			 NRS
			 361.410 to
			 361.435,
			 inclusive, for redress from a finding of the State Board shall serve a copy of
			 the summons, complaint or petition on the Department.
Added to NAC by St. Bd. of
			 Equalization by R029-05, eff. 6-28-2006
NRS
			 361.375
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Advisory Opinions › Section 361.749 - Petitions: Authority; form and contents

Current through June 11,
			 2024
1. Any person may
			 petition for an advisory opinion concerning matters within the jurisdiction of
			 the Department or State Board.
2.
			 All petitions must be in writing, be addressed to the Secretary and set forth
			 at least the following:
(a) A statement that
			 an advisory opinion is requested;
(b) A succinct statement of all the facts and
			 circumstances necessary to dispose of the petition;
(c) A clear, simple statement of the issue or
			 question to be resolved;
(d) A
			 statement of all statutes, rules, agency decisions or other authorities which
			 the petitioner believes may be relevant in disposing of the petition;
			 and
(e) A statement with supporting
			 arguments and authorities of the petitioner's opinion of a proper disposition
			 of the petition.
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Advisory Opinions › Section 361.751 - Jurisdiction

Current through June 11, 2024
Since the
			 State Board's jurisdiction is limited to the equalization of the assessed
			 valuation of property, the Secretary may respond to any request for an advisory
			 opinion as being directed to the Commission.
St. Bd. of Equalization, part
			 Practice Rule 49, eff. 10-14-77-NAC A 1-6-84; R029-05,
			 6-28-2006
NRS
			 361.375
Nevada Administrative Code › Chapter 361 - Property Tax › PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION › Advisory Opinions › Section 361.753 - Opinions: Form; contents; issuance; delivery; appeals

Current
			 through June 11, 2024
1.
			 Advisory opinions must:
(a) Be
			 written;
(b) Include a statement of
			 facts, question, analysis and opinion;
(c) Be issued by the Secretary within 45 days
			 after filing of the petition unless the Secretary, in writing, orders an
			 extension of time up to a maximum of 60 days after filing; and
(d) Be delivered to the petitioner in person
			 or by certified mail.
Nevada Administrative Code › Chapter 361 - Property Tax › ALLOCATION OF REDUCTIONS IN TAX REVENUE RESULTING FROM CERTAIN PARTIAL ABATEMENTS OF TAXES › General Provisions › Section 361.760 - Entity-adjusted parcel tax rate: Calculation and use

Current through
			 June 11, 2024
1. For the
			 purpose of calculating any amount required to be deducted pursuant to
			 subsection 4 of
			 NRS
			 361.4722, subsection 3 of
			 NRS
			 361.4723 or subsection 3 of
			 NRS
			 361.4724 for a fiscal year from the amount
			 any taxing entity would otherwise be entitled to receive from the ad valorem
			 taxation of a parcel or other taxable unit of property, the entity-adjusted
			 parcel tax rate of each taxing entity must be used to determine:
(a) The rate of ad valorem taxes levied in
			 the county on that property by or on behalf of each taxing entity for that
			 fiscal year; and
(b) The combined
			 rate of all ad valorem taxes levied in the county on that property by or on
			 behalf of all taxing entities for that fiscal year.
Nevada Administrative Code › Chapter 361 - Property Tax › ALLOCATION OF REDUCTIONS IN TAX REVENUE RESULTING FROM CERTAIN PARTIAL ABATEMENTS OF TAXES › Property Located Outside of Redevelopment Area or Tax Increment Area › Section 361.765 - Definitions

Current through June 11, 2024
As used in
			 NAC 361.765 to 361.781, inclusive, unless the context otherwise requires, the
			 words and terms defined in NAC 361.767 to 361.779, inclusive, have the meanings
			 ascribed to them in those sections.
Added to NAC by Com. on Local
			 Gov't Finance by R023-08, eff. 4-17-2008
NRS
			 361.4733
Nevada Administrative Code › Chapter 361 - Property Tax › ALLOCATION OF REDUCTIONS IN TAX REVENUE RESULTING FROM CERTAIN PARTIAL ABATEMENTS OF TAXES › Property Located Outside of Redevelopment Area or Tax Increment Area › Section 361.767 - "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 R023-08, eff. 4-17-2008
NRS
			 361.4733
Nevada Administrative Code › Chapter 361 - Property Tax › ALLOCATION OF REDUCTIONS IN TAX REVENUE RESULTING FROM CERTAIN PARTIAL ABATEMENTS OF TAXES › Property Located Outside of Redevelopment Area or Tax Increment Area › Section 361.769 - "Combined overlapping tax rate" defined

Current through June 11,
			 2024
"Combined overlapping tax rate" has the meaning
			 ascribed to it in
			 NRS
			 361.4715.
Added to NAC by Com. on Local
			 Gov't Finance by R023-08, eff. 4-17-2008
NRS
			 361.4733
Nevada Administrative Code › Chapter 361 - Property Tax › ALLOCATION OF REDUCTIONS IN TAX REVENUE RESULTING FROM CERTAIN PARTIAL ABATEMENTS OF TAXES › Property Located Outside of Redevelopment Area or Tax Increment Area › Section 361.771 - "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 R023-08, eff. 4-17-2008
NRS
			 361.4733
Nevada Administrative Code › Chapter 361 - Property Tax › ALLOCATION OF REDUCTIONS IN TAX REVENUE RESULTING FROM CERTAIN PARTIAL ABATEMENTS OF TAXES › Property Located Outside of Redevelopment Area or Tax Increment Area › Section 361.773 - "Entity parcel tax rate increase" defined

Current through June 11,
			 2024
"Entity parcel tax rate increase" means:
1. Except as otherwise provided in subsection
			 2, the remainder obtained by subtracting the entity-adjusted parcel tax rate of
			 a taxing entity applicable to a parcel or other taxable unit of property for
			 the immediately preceding fiscal year from the rate of ad valorem taxes imposed
			 by or on behalf of that taxing entity on that parcel or other taxable unit of
			 property for the current fiscal year; or
2. If the remainder determined pursuant to
			 subsection 1 is a negative number, zero.
Added to NAC by Com. on Local
			 Gov't Finance by R023-08, eff. 4-17-2008
NRS
			 361.4733
Nevada Administrative Code › Chapter 361 - Property Tax › ALLOCATION OF REDUCTIONS IN TAX REVENUE RESULTING FROM CERTAIN PARTIAL ABATEMENTS OF TAXES › Property Located Outside of Redevelopment Area or Tax Increment Area › Section 361.775 - "Redevelopment area" defined

Current through June 11,
			 2024
"Redevelopment area" means a redevelopment
			 area, as defined in
			 NRS
			 279.410, regarding which any taxes levied on
			 property in that area are distributed as provided in
			 NRS
			 279.676.
Added to NAC by Com. on Local
			 Gov't Finance by R023-08, eff. 4-17-2008
NRS
			 361.4733
Nevada Administrative Code › Chapter 361 - Property Tax › ALLOCATION OF REDUCTIONS IN TAX REVENUE RESULTING FROM CERTAIN PARTIAL ABATEMENTS OF TAXES › Property Located Outside of Redevelopment Area or Tax Increment Area › Section 361.777 - "Tax increment area" defined

Current through June 11,
			 2024
"Tax increment area" means a tax increment
			 area, as defined in
			 NRS
			 278C.130, regarding which any taxes levied on
			 property in that area are distributed as provided in
			 NRS
			 278C.250.
Added to NAC by Com. on Local
			 Gov't Finance by R023-08, eff. 4-17-2008
NRS
			 361.4733
Nevada Administrative Code › Chapter 361 - Property Tax › ALLOCATION OF REDUCTIONS IN TAX REVENUE RESULTING FROM CERTAIN PARTIAL ABATEMENTS OF TAXES › Property Located Outside of Redevelopment Area or Tax Increment Area › Section 361.779 - "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 R023-08, eff. 4-17-2008
NRS
			 361.4733
Nevada Administrative Code › Chapter 361 - Property Tax › ALLOCATION OF REDUCTIONS IN TAX REVENUE RESULTING FROM CERTAIN PARTIAL ABATEMENTS OF TAXES › Property Located Outside of Redevelopment Area or Tax Increment Area › Section 361.781 - Calculation of deductions from amounts taxing entities otherwise entitled to receive

Current through June 11,
			 2024
1. Except as
			 otherwise provided in subsection 2 or required to carry out the provisions of
			 NRS
			 361.4732:
(a) On or before August 1 of each fiscal
			 year, the tax receiver of each county shall determine for each parcel or other
			 taxable unit of property located in that county, other than any property to
			 which paragraph (b) applies, for which the combined overlapping tax rate
			 applicable to the property for the current fiscal year exceeds the combined
			 overlapping adjusted tax rate applicable to the property for the immediately
			 preceding fiscal year, the amount which equals the lesser of:
(1) The amount of any partial abatement of
			 taxes to which the owner of the property is entitled pursuant to
			 NRS
			 361.4722,
			 361.4723
			 or
			 361.4724
			 for the current fiscal year; or
(2)
			 The product of the assessed value of the property for the current fiscal year
			 and the difference between:
(I) The combined
			 overlapping tax rate applicable to the property for the current fiscal year;
			 and
(II) The combined overlapping
			 adjusted tax rate applicable to the property for the immediately preceding
			 fiscal year.
Nevada Administrative Code › Chapter 361 - Property Tax › ALLOCATION OF REDUCTIONS IN TAX REVENUE RESULTING FROM CERTAIN PARTIAL ABATEMENTS OF TAXES › Property Located in Redevelopment Area or Tax Increment Area › Section 361.785 - Definitions

Current through June 11, 2024
As used in
			 NAC 361.785 to 361.821, inclusive, unless the context otherwise requires, the
			 words and terms defined in NAC 361.787 to 361.811, inclusive, have the meanings
			 ascribed to them in those sections.
Added to NAC by Com. on Local
			 Gov't Finance by R022-08, 4-17-2008, eff.
			 7-1-2008
NRS
			 361.4733
Nevada Administrative Code › Chapter 361 - Property Tax › ALLOCATION OF REDUCTIONS IN TAX REVENUE RESULTING FROM CERTAIN PARTIAL ABATEMENTS OF TAXES › Property Located in Redevelopment Area or Tax Increment Area › Section 361.787 - "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 R022-08, 4-17-2008, eff.
			 7-1-2008
NRS
			 361.4733