Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.61049 — 361.61049
NAC 361.61049 Notification of determination that will result in exclusion of
any assessed value from calculation of partial abatement. ( NRS 360.090 , 361.4722 ,
361.4723 ,
361.4724 ) A county
assessor shall include with each notice of assessed valuation or amended notice
of assessed valuation provided to a taxpayer or an owner of property pursuant
to NRS 361.300 a statement of
whether any determination has been made that will result in the exclusion of
any assessed value from the calculation of any partial abatement that applies
to the subject property attributable to any incremental increase in the assessed
value of the property from the immediately preceding fiscal year as a result of
any improvement to or change in the actual or authorized use of the property.
If the statement indicates that such a determination has been made, the
statement must:
1. Set forth that determination;
2. Specify the amount of that incremental
increase in the assessed value of the property; and
3. Describe the manner in which detailed
instructions may be obtained for appealing the matter to the county board of
equalization or the Commission.
(Added to NAC by Tax Commn by R109-08, eff. 12-17-2008;
A by R018-17, 2-27-2018)
Appeal of Determination of Applicability of Certain
Abatements
Source: official text