Nev. Admin. Code § 361.605 — 361.605

NAC 361.605    General responsibilities of Department. ( NRS 360.090 , 361.4722 )
1.  The Department shall:
(a) Determine the appropriate abatement percentage
for the application of a general abatement in each county each year and provide
that information to the appropriate county tax receiver.
(b) Determine whether any property of an interstate
or intercounty nature is:
(1) Eligible for a general abatement; or
(2) Ineligible for a general abatement,
Ê and calculate
and apply the appropriate amount of any general abatement to which the property
is determined to be eligible.
(c) Determine whether any property valued pursuant
to paragraph (b) of subsection 1 of NRS
362.100 is:
(1) Eligible for a general abatement; or
(2) Ineligible for a general abatement,
Ê and provide
that information to the county assessor of the county in which the property is
located.
2.  If the Department determines that:
(a) Any property of an interstate or intercounty
nature has been erroneously designated as eligible for a general abatement, the
Department may appropriately revise that designation and transmit an
appropriately revised tax bill to the taxpayer.
(b) Any property valued pursuant to paragraph (b)
of subsection 1 of NRS 362.100
has been erroneously designated as eligible for a general abatement, the
Department may appropriately revise that designation and the county tax
receiver may transmit an appropriately revised tax bill to the taxpayer.
Ê If a change
in the designation of any property pursuant to this subsection results in an
increase in the liability of the taxpayer for property taxes, the Department
shall inform the taxpayer of the change in the designation of the property and
the reasons for that change.
(Added to NAC by Tax Comm’n by R011-06, eff. 5-4-2006)