Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.61064 — 361.61064
NAC 361.61064 Notice of appeal of determination of county assessor or
Department. ( NRS
360.090 , 361.4734 )
1. A petitioner who wishes to appeal a
determination of a county assessor described in paragraph (a) of subsection 1
of NRS 361.4734 or a
determination of the Department described in paragraph (b) of subsection 1 of NRS 361.4734 must file a written
notice of appeal with the Commission on a form provided by the Department
within the period prescribed in subsection 2 of NRS 361.4734 .
2. In addition to the information required
by subsection 4 of NAC 360.045 , the
notice of appeal must include:
(a) The name and mailing address of the petitioner
and the petitioners contact person, if any;
(b) The telephone number for daytime business hours
and facsimile number of the petitioner and the petitioners contact person, if
any;
(c) The electronic mail address, if available, of
the petitioner and the petitioners contact person, if any;
(d) The tax year being appealed;
(e) A description of the property and the
assessors parcel number or the identifying number of the property that is the
subject of the appeal;
(f) A copy of the decision of the county assessor
or the Department for the tax year in question on the property that is the
subject of the appeal; and
(g) A statement of the relief requested.
3. Not later than 10 business days after
receiving the notice of appeal of a determination issued pursuant to paragraph
(a) of subsection 1 of NRS 361.4734 ,
the Department shall provide a copy of the notice of appeal to the county
assessor.
(Added to NAC by Tax Commn by R011-07, eff. 10-31-2007)
Source: official text