Nevada Administrative Code

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…

NAC 361.724 Service of documents; certificate of service. (NRS 361.375) 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 r…

NAC 361.726 Additional information and appraisal. (NRS 361.375) 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 appr…

NAC 361.729 Testimony before State Board: Authority to testify; person who unlawfully acts as appraiser of real estate. (NRS 361.375) 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 Bo…

NAC 361.731 Transcripts. (NRS 361.375) 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 fro…

NAC 361.733 Direct appeal: Rights of petitioner, respondent and staff. (NRS 361.375) 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 …

NAC 361.735 Direct appeal: Burden of proof; receipt of evidence. (NRS 361.375) 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 asse…

NAC 361.737 Direct appeal: Rules of evidence; depositions; exchange of names of witnesses and copies of evidence. (NRS 361.375) 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…

NAC 361.738 Appeal of decision of county board: Submission of certain evidence prohibited; removal of certain evidence from record authorized. (NRS 361.375, 361.395) 1. A person who files with the State Board an appeal from the final decision of a county board shall not submit to…

NAC 361.739 Appeal of decision of county board: Introduction of new evidence. (NRS 361.360, 361.375, 361.400) 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 m…

NAC 361.741 Appeal of decision of county board: Burden of proof; order and length of presentations. (NRS 361.375) 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 ordinari…

NAC 361.745 Direct appeal: Consideration of issues, contentions and evidence outside scope of petition. (NRS 361.375) 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 p…

NAC 361.747 Submission of case for decision; decision of State Board; correction of clerical mistake in record. (NRS 361.375) 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 Sta…

NAC 361.7475 Petition for reconsideration: Filing and contents; answer; grant or denial. (NRS 361.375, 361.420) 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 con…

NAC 361.748 Action for redress from finding of State Board. (NRS 361.375) 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. (Add…

NAC 361.749 Petitions: Authority; form and contents. (NRS 361.375) 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 l…

NAC 361.751 Jurisdiction. (NRS 361.375) 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 …

NAC 361.753 Opinions: Form; contents; issuance; delivery; appeals. (NRS 361.375) 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 Secr…

NAC 361.760 Entity-adjusted parcel tax rate: Calculation and use. (NRS 361.4733) 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 …

NAC 361.765 Definitions. (NRS 361.4733) 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’…

NAC 361.767 “Combined overlapping adjusted tax rate” defined. (NRS 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 property. (A…

NAC 361.769 “Combined overlapping tax rate” defined. (NRS 361.4733) “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)

NAC 361.771 “Entity-adjusted parcel tax rate” defined. (NRS 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 R023-08, eff. 4-17-2008)

NAC 361.773 “Entity parcel tax rate increase” defined. (NRS 361.4733) “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 o…

NAC 361.775 “Redevelopment area” defined. (NRS 361.4733) “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 …

NAC 361.777 “Tax increment area” defined. (NRS 361.4733) “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 Financ…

NAC 361.779 “Taxing entity” defined. (NRS 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 R023-08, eff. 4-17-2008)

NAC 361.781 Calculation of deductions from amounts taxing entities otherwise entitled to receive. (NRS 361.4733) 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 receive…

NAC 361.785 Definitions. (NRS 361.4733) 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’…

NAC 361.787 “Combined overlapping adjusted tax rate” defined. (NRS 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 property. (A…

NAC 361.789 “Debt tax rate” defined. (NRS 361.4733) “Debt tax rate” means the rate of ad valorem taxes levied by or on behalf of a taxing entity in a fiscal year for the payment of the bonded indebtedness of that taxing entity, as included in the combined tax rate certified by th…

NAC 361.791 “Entity-adjusted parcel tax rate” defined. (NRS 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 R022-08, 4-17-2008, eff. 7-1-2008)

NAC 361.793 “Entity-adjusted parcel tax rate increase” defined. (NRS 361.4733) “Entity-adjusted 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 applicabl…

NAC 361.795 “Entity parcel tax rate increase” defined. (NRS 361.4733) “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 o…