Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.565 — 361.565
NAC 361.565 Continuing education: Review and approval of courses; list of
approved courses. ( NRS
360.090 , 361.221 , 361.223 )
1. The Board will review courses of
continuing education and may recommend the approval of such a course by the
Department if the Board determines that:
(a) After evaluating the contents of the course for
correctness, applicability to appraisal for property tax purposes and relevance
to current issues and trends concerning appraisal, the subject matter of the
course is relevant to understanding and applying the standards established by
the International Association of Assessing Officers or any other member
organization of The Appraisal Foundation;
(b) The subject matter of the course is relevant to
understanding:
(1) The application of the statutes and
regulations of this State;
(2) The published appraisal and assessment
standards of the Department;
(3) Laws relating to real estate, water and
mining; or
(4) Administrative procedures;
(c) The subject matter of the course is relevant to
understanding the concepts and applications of mass appraisal, including,
without limitation, the application of technology such as geographic
information systems (GIS) mapping and computer automated mass appraisal systems
and the use of applied statistics in mass appraisal; or
(d) The subject matter of the course is relevant to
understanding the concepts and applications of the appraisal of centrally
assessed properties, including, without limitation, principles of accounting,
allocation, apportionment, mining, unitary valuation, economics and finance.
2. A person who wishes to receive contact
hours for a course of continuing education that has not been approved by the
Department must apply to the Department for such approval before taking the
course. The application must be in writing and include, without limitation, the
name and address of the organization that is sponsoring the course, a list of
the instructors of the course and their qualifications, and a syllabus of the
course that indicates the course work and the books to be used in the course.
3. The Department will provide a list of all
approved educational courses to the assessor of each county, and may provide
the list to any other person who requests it in writing. The Department will
update the list at least every 3 years.
(Added to NAC by Tax Commn by R028-03, eff. 12-4-2003;
A by R020-17, 1-30-2019)
Source: official text