Nevada Administrative Code

NAC 361.61036 Calculation of amount of abatement and maximum amount of property taxes. (NRS 360.090, 361.4722) 1. The partial abatement for a remainder parcel must be calculated as follows: (a) Determine the amount of net property taxes attributable to the land area of and any im…

NAC 361.61038 Determination of amount of net property taxes attributable to remainder parcel for prior year; appeal of determination. (NRS 360.090, 361.4722, 361.4734) 1. Except as otherwise provided in subsection 2, the amount of net property taxes attributable to the land area …

NAC 361.6104 Definitions. (NRS 360.090, 361.4722, 361.4723, 361.4724) As used in NAC 361.6104 to 361.61049, inclusive, unless the context otherwise requires, the words and terms defined in NAC 361.610405 to 361.61046, inclusive, have the meanings ascribed to them in those section…

NAC 361.610405 “Agricultural use” defined. (NRS 360.090, 361.4722, 361.4723, 361.4724) “Agricultural use” has the meaning ascribed to it in NRS 361A.030. (Added to NAC by Tax Comm’n by R109-08, eff. 12-17-2008)

NAC 361.61041 “Commercial use” defined. (NRS 360.090, 361.4722, 361.4723, 361.4724) “Commercial use” means the current employment of property for any use other than agricultural use, industrial use, institutional use, mining use, multifamily residential use, open-space use, recre…

NAC 361.610415 “Industrial use” defined. (NRS 360.090, 361.4722, 361.4723, 361.4724) “Industrial use” means the current employment of property for the purpose of: 1. Manufacturing, assembly, processing, fabricating, machining or warehousing; or 2. Extracting sand and gravel, unle…

NAC 361.61042 “Institutional use” defined. (NRS 360.090, 361.4722, 361.4723, 361.4724) “Institutional use” has the meaning ascribed to it in NAC 361.61012. (Added to NAC by Tax Comm’n by R109-08, eff. 12-17-2008)

NAC 361.610425 “Mining use” defined. (NRS 360.090, 361.4722, 361.4723, 361.4724) “Mining use” means the current employment of property for the development or extraction of any mineral on or beneath the surface of land, including metal ores, oil, gas and other hydrocarbons, and ge…

NAC 361.61043 “Multifamily residential use” defined. (NRS 360.090, 361.4722, 361.4723, 361.4724) “Multifamily residential use” means the current employment of property for any residential purpose other than single-family residential use. (Added to NAC by Tax Comm’n by R109-08, ef…

NAC 361.610435 “On-site improvement” defined. (NRS 360.090, 361.4722, 361.4723, 361.4724) “On-site improvement” means a physical change to the land area of any property which makes the site ready for its intended use or development, such as grading or landscaping or the addition …

NAC 361.61044 “Open-space use” defined. (NRS 360.090, 361.4722, 361.4723, 361.4724) “Open-space use” has the meaning ascribed to it in NRS 361A.050. (Added to NAC by Tax Comm’n by R109-08, eff. 12-17-2008)

NAC 361.610445 “Partial abatement” defined. (NRS 360.090, 361.4722, 361.4723, 361.4724) “Partial abatement” means a partial abatement of taxes provided pursuant to NRS 361.4722, 361.4723 or 361.4724. (Added to NAC by Tax Comm’n by R109-08, eff. 12-17-2008)

NAC 361.61045 “Recreational use” defined. (NRS 360.090, 361.4722, 361.4723, 361.4724) “Recreational use” has the meaning ascribed to it in NAC 361.61024. (Added to NAC by Tax Comm’n by R109-08, eff. 12-17-2008)

NAC 361.610455 “Single-family residential use” defined. (NRS 360.090, 361.4722, 361.4723, 361.4724) “Single-family residential use” means the current employment of property as a single-family residence, as that term is defined in NRS 361.4723. (Added to NAC by Tax Comm’n by R109-…

NAC 361.61046 “Vacant land” defined. (NRS 360.090, 361.4722, 361.4723, 361.4724) “Vacant land” means any land other than land on which there is an improvement sufficient to allow the identification of or establish actual use. (Added to NAC by Tax Comm’n by R109-08, eff. 12-17-200…

NAC 361.610465 Scope and purpose; exception. (NRS 360.090, 361.4722, 361.4723, 361.4724) The provisions of NAC 361.6104 to 361.61049, inclusive: 1. Except as otherwise provided in subsection 2, set forth the methodology required to carry out the provisions of NRS 361.4722, 361.47…

NAC 361.61047 Determination of improvement to property. (NRS 360.090, 361.4722, 361.4723, 361.4724) Any determination by a county assessor or the Department, as applicable, that there is any improvement to the subject property must be based on a finding that: 1. There is an appur…

NAC 361.610475 Determination of change in actual use. (NRS 360.090, 361.4722, 361.4723, 361.4724) 1. Any determination by a county assessor or the Department, as applicable, that there is any change in the actual use of the subject property must be based on a finding that, upon t…

NAC 361.61048 Determination of change in authorized use. (NRS 360.090, 361.4722, 361.4723, 361.4724) 1. Any determination by a county assessor or the Department, as applicable, that there is any change in the authorized use of the subject property must be based on a finding that:…

NAC 361.610485 Determination of amount of assessed value excluded from calculation of partial abatement and amount of property taxes to be added to tax roll. (NRS 360.090, 361.4722, 361.4723, 361.4724) 1. If a county assessor or the Department, as applicable, does not make a dete…

NAC 361.61049 Notification of determination that will result in exclusion of any assessed value from calculation of partial abatement. (NRS 360.090, 361.4722, 361.4723, 361.4724) A county assessor shall include with each notice of assessed valuation or amended notice of assessed …

NAC 361.6105 Definitions. (NRS 360.090, 361.4734) As used in NAC 361.6105 to 361.61074, inclusive, unless the context otherwise requires, the words and terms defined in NAC 361.61052 to 361.61062, inclusive, have the meanings ascribed to them in those sections. (Added to NAC by T…

NAC 361.61052 “Contact person” defined. (NRS 360.090, 361.4734) “Contact person” means a person designated by a party to receive communications concerning a proceeding before a hearing officer. (Added to NAC by Tax Comm’n by R011-07, eff. 10-31-2007)

NAC 361.61054 “Hearing officer” defined. (NRS 360.090, 361.4734) “Hearing officer” has the meaning ascribed to it in NAC 360.035. (Added to NAC by Tax Comm’n by R011-07, eff. 10-31-2007)

NAC 361.61056 “Intervener” defined. (NRS 360.090, 361.4734) “Intervener” has the meaning ascribed to it in NAC 360.065. (Added to NAC by Tax Comm’n by R011-07, eff. 10-31-2007)

NAC 361.61058 “Party” defined. (NRS 360.090, 361.4734) “Party” means a person, government, governmental agency or political subdivision of a government entitled to appear in a proceeding of the Commission. The term includes an intervener. (Added to NAC by Tax Comm’n by R011-07, e…

NAC 361.6106 “Petitioner” defined. (NRS 360.090, 361.4734) “Petitioner” has the meaning ascribed to it in NAC 360.065. (Added to NAC by Tax Comm’n by R011-07, eff. 10-31-2007)

NAC 361.61062 “Staff” defined. (NRS 360.090, 361.4734) “Staff” has the meaning ascribed to it in NAC 360.040. (Added to NAC by Tax Comm’n by R011-07, eff. 10-31-2007)

NAC 361.61064 Notice of appeal of determination of county assessor or Department. (NRS 360.090, 361.4734) 1. A petitioner who wishes to appeal a determination of a county assessor described in paragraph (a) of subsection 1 of NRS 361.4734 or a determination of the Department desc…

NAC 361.61066 Hearing before hearing officer; findings and conclusions of hearing officer. (NRS 360.090, 361.4734) 1. After receipt of a notice of appeal filed in compliance with subsection 2 of NRS 361.4734 and NAC 361.61064, the Commission will assign a hearing officer to hear …

NAC 361.61068 Proposed order of hearing officer: Written objection; reply to objection; action by Commission. (NRS 360.090, 361.4734) 1. Except as otherwise provided in this subsection, a party may file a written objection to the proposed order with the Commission within 20 calen…

NAC 361.6107 Hearing before Commission: Order of argument. (NRS 360.090, 361.4734) 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 petitione…

NAC 361.61072 Hearing before Commission: Basis on record before hearing officer; determination that record is inadequate. (NRS 360.090, 361.4734) The hearing held before the Commission pursuant to NAC 361.61068 must be based on the record made before the hearing officer. If the C…

NAC 361.61074 Hearing before Commission: Action by Commission; issuance of written order. (NRS 360.090, 361.4734) 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 he…

NAC 361.6115 Definitions. (NRS 361.4732, 361.4733) 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…

NAC 361.6117 “Combined overlapping adjusted tax rate” defined. (NRS 361.4732, 361.4733) “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 p…

NAC 361.612 “Entity-adjusted parcel tax rate” defined. (NRS 361.4732, 361.4733) “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)

NAC 361.6123 “Revised tax base” defined. (NRS 361.4732, 361.4733) “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 precedi…

NAC 361.6125 “Taxing entity” defined. (NRS 361.4732, 361.4733) “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)

NAC 361.6127 “Year of annexation” defined. (NRS 361.4732, 361.4733) “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…

NAC 361.613 Events constituting annexation. (NRS 361.4732, 361.4733) 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 inclu…

NAC 361.6133 Calculations required after annexation. (NRS 361.4732, 361.4733) 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 …

NAC 361.6135 Duties of tax receiver of county and Department. (NRS 361.4732, 361.4733) 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…

NAC 361.617 Definitions. (NRS 361.0775) 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. De…

NAC 361.6175 “Commission” defined. (NRS 361.0775) “Commission” means the Commission on Economic Development. (Added to NAC by Comm’n on Econ. Development by R220-05, eff. 9-18-2006)

NAC 361.618 “LEED” defined. (NRS 361.0775) “LEED” means Leadership in Energy and Environmental Design. (Added to NAC by Comm’n on Econ. Development by R220-05, eff. 9-18-2006)

NAC 361.6185 “LEED Green Building Rating System” defined; availability of copies. (NRS 361.0775) 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 Coun…