Nevada Administrative Code

NAC 361.622 Scope; practice and procedure; power of county boards to adopt additional requirements. (NRS 361.340) 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 boa…

NAC 361.623 List of members of additional panel. (NRS 361.340) 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 …

NAC 361.624 Duty to equalize within geographic vicinity, whole county; limitation on adjustment of result of cyclic reappraisal. (NRS 361.340) The county board of equalization shall seek to equalize taxable valuation within the geographic vicinity of the subject property, as well…

NAC 361.626 Duties of county clerk. (NRS 361.335, 361.340) 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) P…

NAC 361.627 Consideration of complaints. (NRS 361.340, 361.375) 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…

NAC 361.628 Summary of appraisal data. (NRS 361.340) 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. Th…

NAC 361.630 Order of appearances; testimony to be under oath. (NRS 361.340) 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’…

NAC 361.631 Evidence of market value. (NRS 361.340) 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 c…

NAC 361.632 Consolidation of cases. (NRS 361.340) 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…

NAC 361.634 Notices. (NRS 361.340) 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 le…

NAC 361.638 Exhibits; minutes; petition forms. (NRS 361.340, 361.365) 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 co…

NAC 361.640 Notice of action. (NRS 361.340) 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 § 1…

NAC 361.6405 Determination of percentage of obsolescence. (NRS 361.340, 361.375) 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 jurisdict…

NAC 361.641 Deduction of percentage of obsolescence when taxable value exceeds cash value. (NRS 361.340, 361.375) 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 equal…

NAC 361.643 Record to support reduction of assessed valuation. (NRS 361.340, 361.360, 361.375) 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…

NAC 361.645 Appeal of decision to State Board of Equalization: Record of proceedings before county board. (NRS 361.340) 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 equaliz…

NAC 361.650 Definitions. (NRS 361.375, 361.395) 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…

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…