Nev. Admin. Code § 360.174 — 360.174

NAC 360.174    Determination of effect of appeal on local governmental revenue;
provision of notice of appeal to certain persons; intervention by certain local
governments. ( NRS
360.090 , 360.245 )
1.  As soon as practicable after a taxpayer
or the authorized representative of a taxpayer files a notice of appeal
pursuant to paragraph (b) of subsection 1 of NRS 360.245 , the Department shall
determine whether the appeal is likely to affect the revenue of a county or
other local government. The Department shall make that determination based
upon:
(a) The estimate provided pursuant to NAC 360.172 of the amount of money at issue
on the appeal or, if the Department determines that the estimate is inaccurate,
based upon the particular facts and circumstances of the appeal; and
(b) The applicable criteria established by the
Commission pursuant to subsection 5.
2.  If the Department determines pursuant to
subsection 1 that an appeal is likely to affect the revenue of a county or
other local government, the Department shall:
(a) As soon as practicable after making that
determination, provide a copy of the notice of appeal to:
(1) The district attorney and the governing
body of the county regarding which the determination is made; and
(2) The governing body of each other local
government regarding which the determination is made.
(b) At least 30 calendar days before the date of
the first meeting at which the Commission may hear the appeal, notify each
person to whom a copy of the notice of appeal was provided pursuant to
paragraph (a) of the date of that meeting.
Ê A county or
other local government that receives a copy of a notice of appeal pursuant to
this subsection may intervene in the appeal in the manner provided in NAC 360.070 .
3.  If a taxpayer or the authorized
representative of a taxpayer files a notice of appeal pursuant to paragraph (b)
of subsection 1 of NRS 360.245
and the Director determines that the appeal involves a legal issue of broad
applicability to:
(a) A county regarding which a copy of the notice
of appeal has not been provided to the district attorney and the governing body
of the county pursuant to subsection 2, the Director may provide a copy of the
notice of appeal to that district attorney and governing body.
(b) A local government regarding which a copy of
the notice of appeal has not been provided to the governing body of the local
government pursuant to subsection 2, the Director may provide a copy of the
notice of appeal to that governing body.
4.  Each person and local government that
receives a copy of a notice of appeal pursuant to this section shall hold and
protect the information contained in the notice of appeal and any accompanying
materials in accordance with any applicable laws pertaining to the
confidentiality of that information, including, without limitation, any
applicable provisions of NRS 360.247
and 360.255 .
5.  For the purposes of this section and
subsection 6 of NRS 360.245 , the
Commission will, at least once every 5 years, establish for each county
criteria for determining whether an appeal is likely to affect the revenue of
the county or another local government within the county, including, without
limitation, criteria pertaining to:
(a) The population and distribution of taxes in the
county or other local government; and
(b) The ability of the county or other local
government to meet its financial obligations.
Ê The
Department shall provide the Commission with recommendations for those
criteria.
(Added to NAC by Tax Comm’n by R175-08, eff. 10-15-2010)