Nev. Admin. Code § 361.61048 — 361.61048

NAC 361.61048    Determination of change in authorized use. ( NRS 360.090 , 361.4722 ,
361.4723 ,
361.4724 )
1.  Any determination by a county assessor or
the Department, as applicable, that there is any change in the authorized use
of the subject property must be based on a finding that:
(a) Between the commencement of the immediately
preceding fiscal year and the commencement of the current fiscal year, there
has been a change in the legal or governmental restrictions on the use of the
property;
(b) The change in the legal or governmental
restrictions on the use of the property allows the property to be put to a use
that was not an allowed use upon the commencement of the immediately preceding
fiscal year; and
(c) Either:
(1) The property was vacant land upon the
commencement of both the immediately preceding fiscal year and the current
fiscal year; or
(2) All the improvements to the property were
removed from the property before the commencement of the current fiscal year.
No finding may be made pursuant to this subparagraph if the taxpayer shows to
the satisfaction of the county assessor or the Department, as applicable, that
a reasonably diligent effort is being made to build new improvements to the
property that would provide for the same use of the property as was authorized
when the former improvements were removed.
2.  If a combination of applications or
approvals is required for any changes in the legal or governmental restrictions
on the use of the subject property, no finding may be made pursuant to
subsection 1 until all such applications and approvals have been obtained.
3.  For the purposes of each partial
abatement, no change in the authorized use of any property may be determined to
occur as a result of any change by a governmental entity in:
(a) The categorization or classification of the
zoning designation for the property if there is no change in the allowed use of
the property; or
(b) Any procedure to apply for an authorized use of
the property.
(Added to NAC by Tax Comm’n by R109-08, eff. 12-17-2008)