CHAPTER 361 - PROPERTY TAX

NAC 361.651 “County board” defined. (NRS 361.375, 361.395) “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)

NAC 361.652 “Equalize property valuations” defined. (NRS 361.375, 361.395) “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 NA…

NAC 361.653 “Interested person” defined. (NRS 361.375, 361.395) “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 pr…

NAC 361.654 “Ratio study” defined. (NRS 361.375, 361.395) “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 proper…

NAC 361.655 “Secretary” defined. (NRS 361.375, 361.395) “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)

NAC 361.656 “State Board” defined. (NRS 361.375, 361.395) “State Board” means the State Board of Equalization. (Added to NAC by St. Bd. of Equalization by R153-09, eff. 4-20-2010)

NAC 361.657 Scope. (NRS 361.375, 361.395) 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.…

NAC 361.658 Adoption by reference of Standard on Ratio Studies; revision of publication after adoption. (NRS 361.375, 361.395) 1. The State Board hereby adopts by reference the Standard on Ratio Studies, July 2007 edition, published by the International Association of Assessing O…

NAC 361.659 Annual sessions of State Board: Duties of State Board; adjournment. (NRS 361.375, 361.395) 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…

NAC 361.660 Information to be considered by State Board. (NRS 361.375, 361.395) 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:…

NAC 361.661 Provision of certain information by county assessor upon request of State Board. (NRS 361.375, 361.395) 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…

NAC 361.662 Ratio studies and other statistical analyses: Performance upon request of and evaluation by State Board. (NRS 361.375, 361.395) 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 oth…

NAC 361.663 Investigation and evaluation by Department of procedures and operation of county assessor. (NRS 361.375, 361.395) Before making any determination concerning whether the property in a county has been assessed uniformly in accordance with the methods of appraisal requir…

NAC 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. (NRS 361.375, 361.395) 1. If the State Board, after considering the i…

NAC 361.665 Hearing on preliminary finding: Order of State Board; additional hearing following order for reappraisal. (NRS 361.375, 361.395) 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 Boar…

NAC 361.666 Hearings: Provision of notice by Department. (NRS 361.375, 361.395) 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 3…

NAC 361.667 Hearings: Persons required to appear; conduct. (NRS 361.375, 361.395) 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 hea…

NAC 361.668 Order of State Board increasing or decreasing valuation of property: Duties of county assessor and Department. (NRS 361.375, 361.395) 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…

NAC 361.669 Reconsideration of order of State Board. (NRS 361.375, 361.395) 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 bus…

NAC 361.682 Scope; construction; deviation. (NRS 361.375, 361.395) 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,…

NAC 361.684 Definitions. (NRS 361.375, 361.395) As used in NAC 361.682 to 361.753, 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…

NAC 361.685 “Owner” and “person employed” interpreted. (NRS 361.362, 361.375, 361.395) For the purposes of NRS 361.362 and NAC 361.682 to 361.753, inclusive, the State Board interprets the term: 1. “Owner” to include, without limitation: (a) A partner of a general or limited part…

NAC 361.686 Meetings: Notice; telephone conference; conduct. (NRS 361.375, 361.380) 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 conduc…

NAC 361.688 Communications. (NRS 361.375) 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 limit…

NAC 361.6892 Direct appeal to State Board on behalf of owner of property. (NRS 361.375, 361.395) The provisions of NRS 361.362, 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 Stat…

NAC 361.6894 Documentation to cure objection to written authorization to file appeal. (NRS 361.375, 361.395) 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 …

NAC 361.6896 Scope of authority of person authorized to file appeal; information required to be included in written authorization to file appeal. (NRS 361.375, 361.395) 1. Unless the terms of a written authorization from the owner of a property that authorizes a person to file an…

NAC 361.6898 Scope of authority of person employed by owner or affiliate of owner. (NRS 361.375, 361.395) 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: (a) May:…

NAC 361.690 Classification of parties. (NRS 361.375) 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…

NAC 361.692 Interveners. (NRS 361.375) 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 th…

NAC 361.698 Qualifications of attorneys. (NRS 361.375, 361.385) 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, Pra…

NAC 361.700 Limitations on representation of parties and appearance as expert witness by former employees of Department or Attorney General. (NRS 361.375, 361.385) 1. No former employee of the Department or member of the Attorney General’s staff may, at any time after severing hi…

NAC 361.701 Petition for appeal of final decision of county board. (NRS 361.375, 361.395) 1. A person, including, without limitation, a county assessor, entitled to appeal the final decision of a county board to the State Board pursuant to NRS 361.155, 361.360, 361A.160, 361A.240…

NAC 361.7012 Petition for direct appeal to State Board. (NRS 361.375, 361.395) 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…

NAC 361.7014 Action upon receipt of petition; case file. (NRS 361.375) 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 untim…

NAC 361.7016 Consolidation of cases. (NRS 361.375) 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 d…

NAC 361.7018 Notice of representation by authorized agent. (NRS 361.375, 361.395) 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 h…

NAC 361.702 Notice of hearing; duties of county assessor or representative of county assessor. (NRS 361.375) 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 th…

NAC 361.703 Briefs, memoranda and other written explanations. (NRS 361.375) 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…

NAC 361.705 Motions by parties; action by State Board on its own motion. (NRS 361.375) 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 t…

NAC 361.706 Continuances. (NRS 361.375) 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. 2. Unless otherwise provided by the…

NAC 361.708 Appearance of parties; failure to appear. (NRS 361.375, 361.395) 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 sh…

NAC 361.712 Subpoenas. (NRS 360.240, 361.375) 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…

NAC 361.714 Testimony must be under oath. (NRS 361.375) 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. 2. B…

NAC 361.720 Official notice of State Board. (NRS 361.375) 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…

NAC 361.721 Format of documents. (NRS 361.375, 361.395) 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 o…

NAC 361.723 Filing and receipt of documents; admission of late document into evidence. (NRS 361.375) 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 m…