Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.563 — 361.563
NAC 361.563 Appraisers certificate examination. ( NRS 360.090 , 361.221 )
1. The Department will offer the appraisers
certificate examination at least once each quarter. At least one administration
of the examination each year must be at a location in northern Nevada, and at
least one administration of the examination each year must be at a location in
southern Nevada. A county assessor may submit to the Department a written
request for an additional examination time and location. The Department will
consider such a request if the budget of the Department is adequate to support
the additional examination time and location.
2. The section of the appraisers
certificate examination that tests general knowledge must, without limitation,
test the knowledge and understanding of an applicant concerning:
(a) Land description and land use classifications;
(b) Principles and concepts of the appraisal of
property;
(c) Relevant statutes and regulations of this
State; and
(d) Principles of property tax administration.
3. The section of the appraisers
certificate examination that tests specific knowledge must, without limitation,
test the knowledge and understanding of an applicant concerning either:
(a) Principles and concepts of the appraisal of
real property, which must include, without limitation:
(1) Land and land identification;
(2) Approaches to estimating the value of real
property;
(3) Depreciation of real property; and
(4) Mass appraisal; or
(b) Principles and concepts of the appraisal of
personal property, which must include, without limitation:
(1) Terminology;
(2) Approaches to estimating the value of
personal property;
(3) Depreciation of personal property; and
(4) Analysis of financial data.
4. To pass the appraisers certificate
examination, an applicant must receive a score of at least 70 percent on each
section. The Department will mail to an applicant the results of his or her
examination within 14 days after the applicant completes the examination.
5. An applicant will be given credit for
each section of the examination that he or she passes. If an applicant passes
only one section of the examination, the applicant may make a written request
to the Department to retake the section that he or she did not pass.
6. An applicant who fails a section of the
examination may request information from the Department concerning the general
subject areas in that section which the applicant answered incorrectly. An
applicant is not entitled to review his or her completed examination booklet or
answer sheet after it is submitted for grading.
7. An applicant must direct any challenge to
the content of the examination or to the validity and correctness of any
question or answer to the Board. The challenge must be in writing and be
postmarked not later than 10 calendar days after the receipt by the applicant
of the results of the examination. The Board will not consider challenges
containing mere statements of conclusion, belief or preference.
8. The Department, in consultation with the
Board, may revise and update the examination at any time. The revising and
updating of the examination may be performed by the personnel of the
Department, or the Department may contract with a natural person or entity that
specializes in the development of such examinations to revise and update the
examination.
9. An applicant must submit to the
Department a fee of $25 for each section of the examination that the applicant
wishes to take or retake.
(Added to NAC by Tax Commn by R028-03, eff. 12-4-2003)
Source: official text