Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.619 — 361.619
NAC 361.619 Application to Commission; ineligible structures. ( NRS 361.0775 )
1. A person may apply to the Commission for
a partial abatement of the taxes on real property payable each year pursuant to
chapter 361 of NRS for property which
has a building or other structure that:
(a) Is not a public building or structure; and
(b) Is not a single-family house, multifamily
structure with three stories or fewer above grade, or a mobile or manufactured
home.
2. The application must be made on a form
prescribed by the Executive Director of the Commission.
3. The application:
(a) Must include a letter of verification from the
Director of the Office of Energy which states that the real property for which
the abatement is sought has a building or other structure that meets or exceeds
the certification requirements for the abatement as set forth in NRS 361.0775 and NAC 361.620 and which sets forth the number
of LEED points earned;
(b) Must specify the desired term and amount of the
abatement in accordance with the table set forth in NAC 361.620 ; and
(c) If the real property for which the abatement is
sought is located in a redevelopment area created pursuant to chapter 279 of NRS, must include proof
that the application has been submitted to the redevelopment agency or
legislative body with jurisdiction over the redevelopment area.
(Added to NAC by Commn on Econ. Development by R220-05,
eff. 9-18-2006)
Source: official text